The Cultural Influences on Moral Philosophy, the Perceived Role of Ethic and Social Responsibility, and Corporate Ethical Value: Evidence from Canada and Taiwan

文化對個人道德意識與社會責任認知及企業倫理價值之影響：以加拿大與台灣為例

李家萱(Chia-Hsuan Lee)

《多國籍企業管理評論》 15卷1期 (2021/03) Pp. 77-108

https://doi.org/10.53106/181345482021031501004

摘要

Recent years social media has reshape many individuals and entreprises' images. Corporations have dedicate resources to promote corporate image through display of their believes and their moral views. Moral system has recognized to be relevant to decision making. This research explores the relations between individuals moral philosophy, PRESOR, corporate ethical values, and the influence of cultural among the three construct. Therefore, the survey focus on two factors, first, respondent should have an understanding of ethic values, thus able to form an opinion of that understanding. Second, present study expects to test MBA students with some kind of job experience that faces situations involve ethical issues. The globalization makes it worthy to study nationality's relationship with individual moral philosophy and their perception of ethic and social responsibility. Contrasting Westerner and Asian, survey will be taken from Taiwan and Canada. Taiwan is chosen because it contains traditional Chinese characteristic that can represent part China and Hong Kong. The questionnaire is mailed (or postal service, email, and handout survey in person) to MBA student within Canada and Taiwan. The sample are accumulate around 470, and uses analytical software SPSS 17.0 and AMOS 17.0 to analysis the data. The research results show that most of the hypothesis are consistent with the hypothesis result of this research. Finally, discuss the implications of theory and practice based on the results of this research.

關鍵字

Ethic ideology ； perceived role of ethic and social responsibility ； PRESOR ； corporate ethical values

並列摘要

現今社會資訊流通，個人與企業都易受到公眾檢視。各企業對於社會責任、道德哲學與個人倫理都日益重視。於2018年底，公司法三讀通過，企業社會責任正式入法。企業將社會責任納入為重要決策目標之一。而道德哲學早已被學者們認為與決策有關。本研究目的為探討個人倫理與社會責任認知及企業倫理價值之關聯性，以及文化對三者之間的影響。因此，本研究重點有兩個因素，第一，受訪者應該對倫理價值觀有所理解，從而能夠形成對這種理論的看法。其次，本研究對象為已有工作經驗的MBA學生，因本研究對象必須於工作與學業都經歷較多抉擇等情況。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。本研究對象為西方人（加拿大）和亞洲人（臺灣）MBA學生，以結構式問卷收集資料。總共發出470份問卷，回收有效問卷共418份，使用SPSS 17.0和AMOS 17.0對數據進行分析。研究結果部分假設與本研究的假設結果一致。最後，根據本研究結果討論理論和實踐的意義。

並列關鍵字

企業倫理價值 ； 道德意識 ； 倫理與社會責任認知

參考文獻

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