此論文為台灣與瓜地馬拉兩國組織道德環境議題之探討。透過此研究比較兩國差異，以利改善道德環境，也更深了解組織中內部運作及道德環境對員工、客戶之影響。 
許多文獻顯示此研究變項與組織道德理論相關。Victor＆Cullen(1986, 1987)的文獻成為此研究有力之證明，文獻顯示：好的道德環境對員工道德決策有正面的影響；國家文化(Hofstede, 2001)可以影響道德環境。Ferrel (2012) 證明道德守則是建立道德環境及誠信領導的基本工具。Mayer (2009) 強調誠信領導是主管建立道德環境的一個重要因素；最後根據研究，道德環境可以影響員工及客戶滿意度。
此研究為質化研究，其中包含六個變項：國家文化、道德守則、誠信領導、道德環境、員工滿意度、客戶滿意度。過程透過Skype訪談瓜地馬拉組織主管，及面訪台灣組織主管，以獲得結果與結論。
結論顯示，兩國中皆有道德環境之需要，且組織部門重整及溝通系統重整，能直接地影響組織，此外，文化是影響組織是否擁有道德環境的最重要因素。結論筆者共有十四個主張，其中第一：組織中應重整或建立一個制度以縮減溝通差距，此差距來自於權力階級文化以及僵化的制度。第二，應建立關於貪污所帶來的影響之宣導計劃，以減少組織內賄賂行為，增強組織內的人力資本。
      要正向地影響組織，筆者認為建立道德文化是必要的。價值觀與原則的重建及對在上位者的信任需要被修復，因這要素深深影響國家文化，進而影響道德環境。未來研究方向仍有許多空間可以探討，如：全球化對道德環境的影響，及政治體系所帶來的影響等。

Taiwan and Guatemala are two countries that have a good relationship as well both countries have been investigated in relation to ethical climates in organizations, this subject becomes relevant as to highlight similitudes and differences that can be helpful for improvement , the subject of ethical climate becomes relevant to give us a clear picture on how organizations operate internally and the effect of and ethical climate in its response towards employees and customers, the problematic in now days organizations deserve the research in this subject to find how positively it can affect organizations . 
In the extensive literature review was prove the variables that were investigated, according to the purpose of the investigation, that there was a strong literature review in respect to our subject and ethical climate as prove by Victor and Cullen (1986, 1987) in their studies that they positively affect the employees perception towards ethical decisions, as well the antecedents that influence ethical climate it was used national culture (Hofstede 2001) showing how national culture has a strong influence in it, as well codes of ethics Ferrell (2012) proving that is one of the basic tools to build and ethical climate and ethical leadership Meyer (2009) emphasizing its strong influence on managers to build an ethical climate and last Mayer (2009) emphasize that ethical climate has influence according to studies, job and customer satisfaction.
The investigation used a qualitative method with the purpose to investigate six variables, national culture, codes of ethics, ethical leadership, ethical climate, job and customer satisfaction, the framework permit to compare both countries Taiwan and Guatemala and study its differences and similitudes by having interviews with managers via skype where these ones were studied to get or results and conclusions.
It was found in the investigation that the results prove there were different dimensions of ethical climate in organizations and that there is the need of ethical climate in both countries, the restructure of organizations departments and some communication systems were noticed to affect organizations, as well culture was prove one of the strongest factors that influence having or not an ethical climate, in the results we provide 14 propositions we have proposition 1; there should be a creation or remodel of structure in order to reduce the gap of communication due to power distance culture and rigid company, in order to reduce mistakes in both companies in Taiwan and Guatemala, proposition 2 ; there should be a creation of a plan as a capacitation to support the human capital teaching the effect of corruption in order to reduce bribery and reduce the breaking of principles. These propositions were made as part of the result and conclusions we obtained.
There is a need to find a path that can be taken in order to positively influence organizations, the necessity of having an ethical climate becomes urgent, therefore the recovery of values and principles as well the recovery of trust in the population towards authority, is one key factor that needs to be treated as the one that will influence the national culture and then influence ethical  climates, the future study we believe there is space to work with one important variable which is globalization and how it affects ethical climate, as well the political system.

Table of Contents
Table of Contents	I
List of Figures	III
List of Table	IV
Chapter 1 Introduction	1
1.1. Motivation	1
1.2. Ethics and Ethical Climate	3
1.3. Guatemala	5
1.4. Taiwan	8
1.5. Comparison	9
1.6. Scope	10
1.7. Objectives of study	11
Chapter 2 Literature Review	14
2.1. Ethical Management of the Human Talent for the Common Good in Organizations	16
2.2. The Ethic; Reflexive Element that Orient to Excellence	17
2.3. The Ethic Management; Instrument for the right “Operationalization” of Human Resources in Organizations	19
2.3. Ethical Climate	21
2.4. National Culture	24
2.5. Codes of Ethics	26
2.6. Ethical Leadership	28
2.7. Consequences of Ethical Climate; Job Satisfaction, Customer Satisfaction	31
Chapter 3 Methodology	36
3.1. Framework	36
3.2. Overview of Organizations	39
3.3. Data Collection Techniques	40
3.4. Data Analysis	41
Chapter 4-Analysis and Results	42
4.1 Introduction	42
4.2 Overview of the Enterprises	44
4.3. Interview results	48
Chapter 5 Conclusions and Discussion, Implications, Limitations and Suggestions	110
5.1 Conclusions and Discussion	110
5.2. Implications	125
5.3. Limitations and Suggestions	127
References	129
APPENDIX A	137
Appendix B	144
APPENDIX C	151
APPENDIX D	158
APPENDIX E	166
Appendix F	172

 
List of Figures
Figure 1-1   Research Flow Chart	13
Figure 2.1	Conceptual Framework	15
Figure 3.1	Research Framework	36

 
List of Table
Table 2.3.1 Typology of Ethical Climates	23
Table 2.4.1 Ethical climate findings	32
Table 4.1 Participants of the research	42
Table 4.2 Overview of the Enterprises	44
Table 4.3. Construction Company answers on national culture	50
Table 4.4 Education companies answers for national culture	55
Table 4.5 High-Tech Companies answers for national culture	57
Table 4.5 High-Tech Companies answers for national culture	58
Table 4.6 Construction companies answers for codes of ethics	61
Table 4.7 Education companies answers for codes of ethics	65
Table 4.8 High-Tech companies answers for codes of ethics	68
Table 4.9 Construction Companies Answers for Ethical Leadership	72
Table 4.10. Education companies answers for ethical leadership	74
Table 4.11. High-Tech companies answers for ethical leadership	77
Table 4.12. Construction companies answers for ethical climate	82
Table 4.13.Education companies answers for ethical climate	89
Table 4.14. High-Tech companies answers for ethical climate	94
Table 4.15.Construction companies answers for job satisfaction and customer Satisfaction	100
Table 4.16. Education companies answers for job satisfaction and customer satisfaction	103
Table 4.17. High-Tech companies answers for job satisfaction and customer satisfaction	108
Table5.1 Differences and Similarities on Construction Companies	114
Table 5.2 Differences and Similarities in Education Companies	118
Table 5.3 Differences and Similarities in High-Tech Companies	124

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