企業倫理與工作滿意之關係兼論異文化管理之干擾影響－歐、亞在台灣子公司之比較研究

A Study on the Relationship between Business Ethics and Job Satisfaction, and the Moderating Effect of Cross Cultural Management-Comparing the Subsidiary Companies of the Europe and the Asia MNEs in Taiwan

林彩梅(Tsai-Mei Lin) ； 古御呈(Yu-Cheng Ku)

《創新與管理》 11卷1期 (2014/06) Pp. 109-138

摘要

本研究以SPSS探討企業倫理與工作滿意之關係，利用one-way ANOVA兼論異文化管理之干擾影響，並比較歐、亞在台灣子公司的差異。近年屢傳企業醜聞，引起全球經濟動盪不安、民生驚慌，這些問題都是公司為了己利而忽略企業倫理所造成，導致員工的工作滿意降低，也未贏得社會大眾的信賴。本研究透過郵寄採取隨機抽樣方式選出廠商為調查對象，並請Multinational Enterprise（MNE）在台灣子公司主管填寫問卷（其中歐洲250家、亞洲400家，合計650家），計回收263份問卷，扣除26份無效問卷，有效問卷共有237份，有效問卷回收率為36.46%。本研究發現：企業倫理落實程度與工作滿意成正向顯著關係以及異文化管理制度對企業倫理與工作滿意之干擾關係獲得支持。本研究結果對企業倫理文獻實證貢獻，並對管理實務與未來研究提供建議。

關鍵字

企業倫理 ； 工作滿意 ； 異文化管理制度

並列摘要

The startling news of corporate scandals in recent years has been causing global economic turmoil and panic to many people. While dishonesty may have brought short-term profits to some companies, it has come at the expense of corporate ethics, and has led to lower job satisfaction of employees and distrust from the public. This article examines the relationship between business ethics and job satisfaction, the moderating effects of cross-cultural management system and the differences among subsidiary companies of the Europe and the Asia. One-way ANOVA testing through SPSS software was used to test the significance of relationships. The data was gathered through a random survey of subsidiary companies of European and Asian Multinational Enterprises (MNE), 650 companies in all: 250 European, and 450 Asian. In total, 263 questionnaires were completed, 237 were valid, a questionnaire efficiency of 36.46%. Our result indicates that the degree of implementation of business ethics is positively related with job satisfaction, which supports the view of a moderating effect of cross-cultural management system on the relationship between business ethics and job satisfaction. Practical and theoretical suggestions that are useful for future studies of business ethics and performance are also provided.

並列關鍵字

business ethics ； job satisfaction ； cross-cultural management system