內控執行成效對組織績效之影響–以倫理氣候、德行領導為調節變項

The Impact of Internal Control Performance on Organizational Performance-Using Ethical Climate and Moral Leadership as Moderators

吳馥如(Fu-Ju Wu)

指導教授 ： 洪英正

共同指導教授 ： 李芸蕙(Yun-Huei Lee)

淡江大學/商管學院/企業管理學系碩士在職專班/碩士(2022年)

https://doi.org/10.6846/TKU.2022.00205

摘要

有效的內部控制，可提高財務報表之可靠性與質量(Ge Mcvay, 2005; Lenard, Petruska, Alam Yu ,2016; Chen, Dong, Han Zhou ,2017; Li, Xiang Djajadikerta, 2020)。Bai, Lu Liu(2019)從中國大陸15家綜合醫院的工作人員中蒐集的數據進行調查研究，結果顯示高階主管的德行領導僅對主管的德行領導與員工個人的積極性產生正面的調節作用。創造倫理氣候環境可以強化組織成員對於領導者的信任及組織認同，也可為組織帶來利益，如更高的工作滿意度、更強的組織承諾及更低的工作轉換意圖與離職率(DeConinck, 2015)。
本研究探討內控執行成效對組織績效之影響、並以倫理氣候、德行領導為調節變項，探討在內控執行成效影響組織績效時，二者是否具有正向調節作用。
本研究根據文獻建立研究架構與四大假設、九個子假設，採取便利抽樣與滾雪球抽樣進行問卷調查，共回收253份有效問卷，經由基本資料敘述分析、項目分析、信度分析、驗證性因素分析、相關分析、迴歸分析、階層迴歸分析及變異數分析等統計方法來驗證個研究假說，研究結果顯示四大假設皆成立或部分成立，重要結論如下：
1.內控執行成效對組織績效有顯著正向影響。
2.倫理氣候在內控執行成效對組織績效影響上有顯著正向調節作
用。
3.德行領導在內控執行成效對組織績效影響上有顯著正向調節作
用。
4.不同個人與組織變項在內控執行成效、倫理氣候、德行領導、組
織機效等認知上有顯著差異。
經由上述結果，本研究建議：1.加強倫理氣候有助於內控執行成效的效果；2.強化領導者的德行領導；3.完備內控制度並執行；4.建立公平與完整的組織績效評分標準。
本研究結果發現，在研究過程中的限制：在人力、資源及時間有限的情況與條件下，僅回收有效樣本253份，部分填答者對於問卷題目的認知差異或個人對自我評估測試產生偏頗與偏誤等問題，皆會使問卷結果有驗證的偏差與困難度，建議後續參考本研究之研究者可提高問卷份數，使抽樣樣本更具有代表性與顯著性的成果。未來研究建議：1.探討時間差的比較研究；2.增加探討影響內控執行成效的成因；3.增加探討倫理事件的影響；4.增加質化的研究取向；5.增加對德行領導的相關影響因素之探討；6.探討德行領導對員工的差異性；7.增加探討華人企業與其他各國企業之差異分析。

關鍵字

內部控制 ； 內控執行成效 ； 倫理氣候 ； 德行領導 ； 組織績效

並列摘要

An effective internal control system is able to enhance the reliability and quality of a financial statement (Ge Mcvay, 2005; Lenard, Petruska, Alam Yu ,2016; Chen, Dong, Han Zhou ,2017; Li, Xiang Djajadikerta, 2020). Based on the research data of Bai, Lu Liu (2019) amongst China’s 15 hospitals, the ethical leadership of top executives play a positively factor in senior managers and employees.
Ethical work climate could have influences on employees’ attitudes towards trust in leaders and organizational commitment, and therefore produce organizational benefits including higher job satisfaction, stronger organizational commitment, and lower turnover intention and discussion rate (Deconinck, 2015).
The research intends to further examine the effectiveness of internal control performance on organizational performance, and further to explore whether ethical climate and moral leadership as moderator variables have positive moderation.
The present study is based on documents to form research structure along with four hypotheses and nine sub-hypotheses while carrying out questionnaires via adopting convenience and snowball sampling. With 253 valid questionnaires retrieved, the research result states that four hypotheses are all or partially established by means of certain statistical methods, such as descriptive statistics, reliability analysis, confirmatory factor analysis, correlation analysis, regression analysis, hierarchical regression analysis, T-test, analysis of variance, etc. The significant conclusion are as follows:
1.There is a significantly positive influence on internal control performance by the
organizational performance.
2.There is significantly positive moderating effect of ethical climate on the
influence coming from internal control performance on organizational performance.
3.There is significantly positive moderating effect of moral leadership on the
influence coming from internal control performance on organizational performance.
4.There are partial significantly differences on internal control performance,
ethical climate, moral leadership and organizational performance by individuals and
organizations variables.
Based on the above-mentioned results, the present thesis suggests:
1.To enhance ethical climate is of help to effectiveness of internal control;
2.To strengthen the moral leadership;
3.To establish sound internal control system and execution;
4.To set up fair and comprehensive organizational performance grading.
The research found, under a condition of limited manpower, resource and time, 253 valid questionnaires were retrieved, parts of respondents to the questionnaire perceive individually and diversely so it leads to bias and difficulty in proof of outcome. In view of that, increasing the number of valid questionnaires is highly advised for the following researchers so as to make the sampling outcome more representatively and eminently; Suggestions are provided for future researchers:1) Research for comparison of time difference; 2) Research for adding factors of influencing effectiveness of internal control; 3) Research for adding the influence of ethical events; 4) Research for adding qualitative orientation; 5) Research for ethical leadership related factors; 6) Research for discrepancy of personnel in ethical leadership; 7) Research for adding comparative analysis of corporation under Chinese culture and other countries.

並列關鍵字

Internal control ； Internal control performance ； Ethical climate ； Moral leadership ； Organizational performance

參考文獻

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