企業倫理有助於反貪？一個跨國分析

Do Business Ethics Play an Anti-Corruption Role? A Cross-Country Analysis

曾子耘(Tzu-Yun Tseng)

《商管科技季刊》 13卷3期 (2012/09) Pp. 257-279

https://doi.org/10.30083/CMQ.201209.0002

摘要

貪污行為成立，有需求方與供給方，過去文獻多由貪污的需求面來探討，亦即透過增強國家治理改善公部門體制來減少貪污之需求方，但要減少貪污，單就此著墨可能不足，唯有同時透過公部門制度及私部門制度之建立，才能達成反貪的效果，因此，本文將重心置於貪污行為之供給面，也就是研究企業倫理對貪污之影響。近年來各國提倡企業倫理，但企業倫理在反貪戰役之中能否扮演重要角色？本文由國家層級之角度來探討上述重要議題，本文之研究成果，對反貪、企業倫理之議題，提供跨國性之實證分析。本文以92個國家，自2003年到2009年的資料進行實證分析，本文發現，企業倫理較佳的國家，貪污的情況會較少，本文結果證實了企業倫理在反貪戰役中扮演了重要的角色。

關鍵字

貪污 ； 企業倫理

並列摘要

It takes both demand and supply to complete a corruption activity. Most previous studies focus primarily on how to ease the demand side of corruption by improving public governance and strengthening public institutions. However, to reduce corruption, it is not enough to cut off its demand side; both the public sector and private institutions need to work together to achieve the goal of anti-corruption. The paper accordingly aims at examining the supply side of corruption. More specifically, this paper will explore the role of business ethics in anti-corruption.In recent years, many countries have invested greater efforts to promote business ethics. Do business ethics matter in the anti-corruption campaign? This paper will answer this crucial question through an empirical cross-nation analysis on the issues of anti-corruption and business ethics, using country-level data drawn from 92 countries during the period from 2003 to 2009. Countries with better business ethics are found to report a lower level of corruption. The result of this paper supports the argument that business ethics indeed play an important role in anti-corruption campaign.

並列關鍵字

Corruption ； Business Ethics

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