本研究的目的在編製企業倫理態度量表,並利用企業社會責任觀點量表檢測其理論效度,同時針對北部某科技大學管理學院的企業倫理課程學生,進行企業倫理態度及企業社會責任的前後測,探討企業倫理教育對於企業倫理態度與企業社會責任觀點的影響。分析203位學生的406份前後測問卷資料,獲得以下研究發現:首先,公平對待關係人的企業倫理態度與利害關係人觀點的企業社會責任呈正相關,且與股東觀點的企業社會責任呈負相關;不唯利是圖的企業倫理態度與利害關係人觀點的企業社會責任呈正相關,且與股東觀點的企業社會責任呈負相關。其次,受試者接受企業倫理教育後的公平對待關係人之企業倫理態度高於接受企業倫理教育前,同時,受試者接受企業倫理教育後的利害關係人觀點之企業社會責任高於接受企業倫理教育前;但是,受試者接受企業倫理教育前後的不唯利是圖之企業倫理態度以及股東觀點之企業社會責任均無顯著差異。本文討論研究發現在企業倫理教育上的實務意涵。
The purpose of this study before and after the preparation of business ethics Attitude Scale, and the use of corporate social responsibility point of view of its theoretical validity scale detection, while for the business ethics course the school of management of a science and technology university in the north, conduct business ethics and corporate social responsibility attitude measured discuss business ethics education for business ethics and corporate social responsibility point of view the attitude of. Analysis of 203 students in 406 parts posttest questionnaire data, obtained the following findings: First, the fair treatment of the relationship between man and the attitude of business ethics stakeholders view positively related to corporate social responsibility, and with the point of view of corporate social responsibility shareholders was negatively correlated ; not mercenary attitude of business ethics and corporate social responsibility stakeholders view positively correlated with shareholders and corporate social responsibility point of view was negatively correlated. Secondly, subject to a fair business ethics education after treatment of the relationship between man attitude before accepting business ethics business ethics education is higher than the same time, subjects received the enterprise stakeholders view of business ethics education after higher than the accepted corporate social responsibility former ethics education; however, the subject does not accept corporate greed of corporate ethics education around corporate ethics point of view of the attitude of social responsibility and shareholder no significant differences. This article discusses the findings on the practical implications of corporate ethics education.