文化多元性與企業倫理－後現代主義對企業倫理的挑戰

傳統企業倫理理論都認為誠實、公平、尊重別人、避免利益衝突或信守承諾等價值觀是合乎倫理的。不過，隨著愈來愈多文化環境與企業倫理的研究，發現企業倫理的認知和行為會受到文化差異的影響。本文旨在指出，在文化多元性的背後是後現代主義的思想，本文欲對後現代主義對企業倫理理論的衝擊予以回應。本文深入討論一位主張文化多元化學者提到的四個案例，透過個案分析證明文化多元化的背後是後現代主義思想的作祟，結果會造成倫理相對論，倫理決策的不一致性，無法提供一個可以供管理者實際遵行的架構。

關鍵字

企業倫理；後現代主義；文化多元性；倫理相對主義

並列摘要

Honesty, fairness, respect for persons, avoiding conflict of interest, and keeping promises are ethical values accepted by almost all theories of business ethics. Nevertheless, more and more studies on cultural environment and business ethics have shown that cultural differences have a significant impact on cognition and behavior in business ethics. In this paper, we attempt to explore the hypothesis that post-modernism underlies the phenomena of cultural diversity. It is well recognized that post-modernism is an ever-changing, ever-present phenomenon. Its emphasis is on utilitarianism and practicality. It misunderstands pluralism and promotes value-neutrality. We try to respond to the challenges posed to business ethics theories by post-modernism thinking through an in-depth analysis of four cases, and thus bring to light the inconsistency of cultural diversity and moral relativism. We demonstrate that post-modernist thought is the real force behind cultural diversity, that it results in moral relativism and inconsistency of ethical decision making, and that it is incapable of providing a practical framework for managers facing a moral dilemma.

並列關鍵字

Business Ethics ； Business ethics Theories ； Modernism ； Post-Modernism ； Cultural Diversity ； Moral Relativism

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