淡江大學覺生紀念圖書館 (TKU Library)
進階搜尋


下載電子全文限經由淡江IP使用) 
系統識別號 U0002-2408201113160400
中文論文名稱 個人道德哲學、倫理與社會責任認知及企業倫理價值關聯性之研究:以加拿大與台灣為例
英文論文名稱 The Relationship amongst Moral Philosophy, the Perceived Role of Ethic and Social Responsibility, and Corporate Ethical Value: Evidence from Canada and Taiwan
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 99
學期 2
出版年 100
研究生中文姓名 李家萱
研究生英文姓名 Chia-Hsuan Lee
學號 698601001
學位類別 碩士
語文別 英文
口試日期 2011-06-13
論文頁數 68頁
口試委員 指導教授-黃振豊
指導教授-孔繁華
委員-徐志順
委員-林孟彥
委員-蔡瑤昇
中文關鍵字 企業倫理價值  道德意識  倫理與社會責任認知 
英文關鍵字 ethic ideology  perceived role of ethic and social responsibility  PRESOR  corporate ethical values 
學科別分類 學科別社會科學商學
中文摘要 本研究以加拿大研究所碩士生及台灣在職碩士生為對象,探討個人道德哲學、倫理與社會責任認知及企業倫理價值之關聯性。個人道德哲理會影響其本身對倫理與社會責任之認知。以往企業倫理價值被認為影響個人對倫理與社會責任之認知,隨著國與國之間互動活絡,企業倫理價值也應受到國家文化背景所影響。因此,本篇以國家文化背景差異較大的加拿大與台灣為比較,比較其個人道德哲理、倫理與社會責任認知及企業倫理價值之差異性。
隨著各國企業互動活絡,國家對企業倫理價值之影響,乃是十分值得研究之議題。本研究建構個人道德意識、倫理與社會責任認知與企業倫理價值間之關聯性模型,並加入國家文化背景之影響。實證結果顯示,個人道德哲學之提升有助於企業倫理價值之提升,此外倫理與社會責任認知影響了企業倫理價值。
英文摘要 This research focuses on Canada’s MBAs and Taiwan’s EMBA as samples, probing into the relationship amongst Moral Philosophy, the Perceived Role of Ethics and Social Responsibility, and Corporate Ethical Values. Individuals’ moral philosophy affects their perception of the role of ethics and social responsibility, and as corporation are made of groups of people it is reasonable to suggest individuals’ moral philosophy and their perception of ethic and social responsibility affects corporate ethical values. As nationality is proven to affect individual, so will corporate ethical values be affected by nationality. The globalization makes it worthy to study nationality’s relationship with individual moral philosophy and their perception of ethic and social responsibility. The research analyzes and constructs the relational model of individuals’ moral philosophy, perceived role of ethic and social responsibility, and corporate ethical values, adding in the nationalism effects. Empirical result shows individuals moral philosophy has positive relation to corporate ethical values, also perceived role of ethic and social responsibility have significant relation to corporate ethical values.
論文目次 Table of Contents
Table of Contents IV
List of Tables V
List of Figures VI
Appendix VII

Chapter I: Introduction 1
Section I: Research Background and Motivation 1
Section II: Research Objective 5
Section III: Research Structure and Flowchart 6
Chapter II: Literature Review 8
Section I: Moral Philosophy 8
Section II: Perceived Role of Ethic and Social Responsibility 12
Section III: Corporate Ethical Values Concept 15
Section IV: Cultural Differentiation Concept 17
Section V: Relationship between Moral Philosophy, PRESOR, Corporate Ethical Values, Cultural Influence 18
Chapter III: Research Method 25
Section I: Conceptual Framework and Hypotheses 25
Section II: Questionnaire Design 27
Section III: Research Objects 30
Section IV: Statistic Analysis Method 31
Chapter IV: Empirical Results 33
Section I: Sample Characteristics 33
Section II: Reliability and Validity Analysis 36
Section III: Descriptive Statistics Analysis 41
Section IV: Related Analysis 45
Section V: Regression Analysis 48
Chapter V: Conclusion and Suggestions 53
Section I: Research Conclusion 53
Section II: Research Contribution 54
Section III: Research Limitation and suggestions 55
Reference 56


List of Tables
Table 2-1 Ideologies of Idealism verse Relativism 9
Table 2-2 Taxonomy of Ethical Ideologies 12
Table 3-1 Summarization of Research Hypotheses 26
Table 3-2 Operational Definitions of Variables 29
Table 4-1 Basic Information of Respondents in Canada 34
Table 4-2 Basic Information of Respondents in Taiwan 35
Table 4-3 Cronbach’s α of each Construct (Canada) 37
Table 4-4 Cronbach’s α of each Construct (Taiwan) 37
Table 4-5 Factor Analysis of Moral philosophy 38
Table 4-6 Factor Analysis of Perceived Role of Ethic and Social Responsibility 39
Table 4-7 Factor Analysis of Corporate Ethical Values 40
Table 4-8 Discriminant Validity of Constructs 41
Table 4-9 Mean and Standard Deviation of Moral Philosophy (Canada) 41
Table 4-10 Mean and Standard Deviation of Moral Philosophy (Taiwan) 42
Table 4-11 Mean and Standard Deviation of PRESOR (Canada) 43
Table 4-12 Mean and Standard Deviation of PRESOR (Taiwan) 43
Table 4-13 Mean and Standard Deviation of Corporate Ethical Values 44
Table 4-14 Country Difference amongst Dimensions 45
Table 4-15 Logistic Regression of Dimensions 48
Table 4-16 Regression Analysis of Hypotheses (Canada) 51
Table 4-17 Regression Analysis of Hypotheses (Taiwan) 51
Table 4-18 Summary of Research Hypotheses Verification 52


List of Figures
Figure 1-1 Research Flowcharts 7
Figure 2-1 Hofstede’s study (Power Distance vs. Uncertainty Avoidance) 20
Figure 2-2 Hofstede’s study (Masculinity vs. Uncertainty Avoidance) 21
Figure 2-3 Hofstede’s study (Power Distance vs. Individualism) 22
Figure 3-1 Conceptual Framework 25
Figure 4-1 Direct Effects of Variable (Canada) 46
Figure 4-2 Direct Effects of Variables (Taiwan) 47

Appendix
Appendix A:Forsyth’s (1980) Ethics Position Questionnaire 60
Appendix B:Singhapakdi et al. (1996) PRESOR Questionnaire 61
Appendix C:Hunt et al. (1989) Corporate Ethical Values Questionnaire 62
Appendix D:Chinese Survey 63
Appendix E:English Survey 66
參考文獻 Reference
Alchian, A. A., H. Demsetz, 1972. Production, information costs, and economic organization. The American Economic Review, pp. 777-795
Argandona, A., 1998. The stakeholder theory and the common good. Journal of Business Ethics, Volume 17, Numbers 9-10, 1093-1102,
Axinn, C.N., M.E. Blair, A. Heorhiadi, S.V. Thach, 2004. Comparing Ethical Ideologies Across Cultures. Journal of Business Ethics, Volume 54, Number 2, 103-119
Badovick, G..J., S.E. Beatty, 1987. Shared organizational values: Measurement and impact upon strategic marketing implementation. Journal of the Academy of Marketing Science, Volume 15, Number 1, 19-26
Chamberlin, E., 1962. The theory of monopolistic competition. Harvard Univ. Press, Cambridge, MA.
Chonko, L.B., S.D. Hunt, 1985 Ethics and Marketing Management: An Empirical Examination. Journal of Business Research 13, pp. 339–359.
Cronbach LJ.Coefficient alpha and the internal structure of tests.Psychometrika, 1951; 16:297–333
Deal, T.E., A.A. Kennedy, 1982. Corporate Cultures. Addison-Wesley Reading, MA
Donaldson, T., L.E. Preston, 1995. The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of management Review. Vol. 20, No. 1 (Jan., 1995), pp. 65-91
England, G.W., 1967 Personal value systems of American managers. Academy of Management Journal, Vol. 10, No. 1 (Mar., 1967), pp. 53-68
Etheredge, J.M., 1999. The perceived role of ethics and social responsibility: an alternative scale structure. Journal of Business Ethics, Volume 18, Number 1, 51-64
Ferrell, O.C., L.G. Gresham, 1985. A Contingency Framework for Understanding Ethical Decision-making in Marketing. Journal of Marketing 49, pp. 87–96
Ferrell, O.C., L.G. Gresham, J. Fraedrich, 1989. A Synthesis of Ethical Decision Models for Marketing. Journal of Macromarketing 11, pp. 55–64.
Fishbein, M., I. Ajzen, 1975. Belief, attitude, intention and behavior: An introduction to theory and research.
Fletcher, J. Situations ethics. Philadelphia, Pa., Westminster Press,. 1966.G.P.,1966. Prolonging Life. Wash. L. Review
Fletcher, J. Situations versus systems. In P.E. Davis (Ed.), ‘Introduction to moral philosophy’. Columbus, Ohio, Merrill, 1973.
Forsyth, D. R.: 1980, 'A Taxonomy of Ethical Ideologies', Journal of Personality and Social Psychology 39 (1), 175-184.
Forsyth, D. R., 1981b. Moral Judgment: The Influence of Ethical Ideology. Personality and Social Psychology Bulletin7, pp. 218-223.
Forsyth, D. R., R.E. Berger, 1982. The Effects of Ethical Ideology on Moral Behavior. Journal of Social Psychology 117, pp. 53-56.
Forsyth, D. R. and Nye, J. L: 1990. Personal Moral Philosophies and Moral Choice. Journal of Research in Personality 24, pp. 398-414.
Forsyth, D. R.,1992. Judging the morality of business practices: The influence of personal moral philosophies. Journal of Business Ethics, Volume 11, Numbers 5-6, 461-470
Gilligan, C. (1982). In a different voice: Psychological theory and women's development. Cambridge: Harvard University Press.
Hogan, R., 1973. Moral conduct and moral character: A psychological perspective. Psychological Bulletin, Volume 79, Issue 4, April 1973, Pages 217-232
Hunt, S.D, L.B. Chonko and J.B. Wilcox., 1984. Ethical problems of marketing researchers. Journal of Marketing Research, Vol. 21, No. 3 (Aug., 1984), pp. 309-324
Hunt, S.D, P.L. Kiecker and L. B. Chonko, 1990. Social Responsibility and Personal Success: A Research Note, Journal of the Academy of Marketing Science 18, 239-244.
Hunt, S.D., S.J. Vitell: 1986. A General Theory of Marketing Ethics. Journal of Macromarketing 8, 5-16.
Hunt, S.D., S.J. Vitell: 1993. The General Theory of Marketing Ethics: A Retrospective and Revision', in N. C. Smith and J. A. Quelch (eds.). Ethics in Marketing (Irwin Inc., Homewood, IL).
Hunt, S. D., V.R. Wood, L.B. Chonko, 1989. Corporate ethical values and organizational commitment in marketing. The Journal of Marketing, pp. 79-90
James, W., 1891/1973, ‚Critique of Pure Reason and Other Works on the Theory of Ethics. T. K. Abbott (trans),‘ in P. E. Davis (ed.), Introduction to Moral Philosophy (Columbus, OH).
Jansen, E., M.A. Von Glinow, 1985. Ethical ambivalence and organizational reward systems. Academy of Management Review, Vol. 10, No. 4 (Oct., 1985), pp. 814-822
Kant, J.A., T.L. Steck, 1973. Specificity in the association of glyceraldehyde 3-phosphate dehydrogenase with isolated human erythrocyte membranes. Journal of Biological Chemistry, 248, 8457-8464.
Kelman, H.C., L.H. Lawrence, 1972. Assignment of responsibility in the case of Lt. Calley. Journal of Social Issues, Vol. 28, Issue 1, pp. 177-212
Koch, J.L., C.L. Fox, 1978. The industrial relations setting, organizational forces, and the form and content of worker participation. Academy of Management Review, Vol. 3, No. 3 (Jul., 1978), pp. 572-583
Kohlberg, L.,1971. Moral stages and moralization: The cognitive-developmental approach.
Kolodinsky, R.W., T.M. Madden, D.S. Zisk, 2010. Attitudes About Corporate Social Responsibility: Business Student Predictors. Journal of business, Volume 91, Number 2, 167-181
Kraft, K.L., L.R. Jauch, 1992. The organizational effectiveness menu: a device for stakeholder assessment. American Journal of Business, Volume 7, Issue 1, pp. 18-23
Rokeach, M., 1968. Beliefs, attitudes and values: A theory of organization and change. San Francisco
Schlenker, B.R., D.R. Forsyth, 1977. On the ethics of psychological research. Journal of Experimental Social Psychology, Volume 13, Issue 4, July 1977, Pages 369-396
Schwartz, H., S.M. Davis, 1981. Matching corporate culture and business strategy. Organizational Dynamics.
Sharp, F.C., 1898. ‘An Objective Study of Some Moral Judgments’, The American Journal of Psychology, Vol. 9, No. 2, pp. 198-234
Singhapakdi, A. and S. J. Vitell: 1990, 'Marketing Ethics: Factors Influencing Perceptions of Ethical Problems and Alternatives', Journal of Macromarketing 12, 4-18.
Singhapakdi, A. and S. J. Vitell: 1991, 'Research Note: Selected Background Factors Influencing Marketers' Deontological Norms', Journal of the Academy of Marketing Science 19, 27-42.
Singhapakdi, A., S.J. Vitell, K.L. Kraft., 1996. Moral intensity and ethical decision-making of marketing professionals. Journal of Business Research, Volume 36, Issue 3, July 1996, Pages 245-255
Smircich, L., 1983. Concepts of culture and organizational analysis. Administrative science quarterly, Vol. 28, No. 3, pp. 339-358
Preston, L.E., H.J. Sapienza, 1990. Stakeholder management and corporate performance. Journal of Behavioral Economics, pp. 361-375
Zinbarg, R.E., W. Revelle, I. Yovel, W. Li, 2005. ‘Cronbach’s α, Revelle’s β, and Mcdonald’s ωH: their relations with each other and two alternative conceptualizations of reliability’. Psychometrika, Vol. 70, No. 1, pp. 123-133
Valentine, S., L. Godkin, M. Lucero, 2002. Ethical context, organizational commitment, and person-organization fit. Journal of Business Ethics, Volume 41, Number 4, 349-360
Vitell, S.J., 1986. Marketing Ethics: Conceptual and Empirical Foundations of A Positive Theory of Decision-making in Marketing Situations Having Ethical Content. In: Dissertation, Texas Tech University
Vitell, S.J., A. Singhapakdi, 1991. Factors Influencing the Perceived Importance of Stakeholder Groups in Situations Involving Ethical Issues. Business and Professional Ethics Journal, pp. 53–72.
Vitell, S.J., S.L. Nwachukwu, J.H. Barnes, 1993. The effects of culture on ethical decision-making: An application of Hofstede's typology. Journal of Business Ethics, Volume 12, Number 10, 753-760
Vitell, S.J., E.R. Hidalgo, 2006. The Impact of Corporate Ethical Values and Enforcement of Ethical Codes on the Perceived Importance of Ethics in Business: A Comparison of U.S. and Spanish Managers. Journal of Business Ethics, Volume 64, Number 1, 31-43
Vitell, S.J., E. Ramos, C.M. Nishihara, 2010. The Role of Ethics and Social Responsibility in Organizational Success: A Spanish Perspective. Journal of business ethics, Volume 91, Number 4, 467-483
Wu, C.F., 2002. ‘The Relationship of Ethical Decision-Making to Business Ethics and Performance in Taiwan’. Journal of Business Ethics, Volume 35, No. 3, 163-176
論文使用權限
  • 同意紙本無償授權給館內讀者為學術之目的重製使用,於2011-08-31公開。
  • 同意授權瀏覽/列印電子全文服務,於2016-08-31起公開。


  • 若您有任何疑問,請與我們聯絡!
    圖書館: 請來電 (02)2621-5656 轉 2281 或 來信