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。

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.

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

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