價值觀、道德發展期及職業道德知覺關聯性之研究— 以金融相關從業人員為例

On the Relationship among Values，Stage of Moral Development and Occupational Moral Perception For Financial Employees

柯秋萍(Chiu-Ping Ko)

指導教授 ： 吳美連

中原大學/商學院/企業管理研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500126

摘要

價值觀乃是引導或激勵，態度與行為的核心信念或慾望。道德是植基於社會情境及人類心理;道德的功能在於化解人類彼此利益的衝突及謀求不同群體的利益，使其效果達到最大且提供基本的指引。個人所面對的道德問題乃是依據對道德判斷構思內容的瞭解和偏好程度所產生的。因此，愈來愈多的企業重視道德標準的訂定，使得商業道德只從狹隘地專注對與錯的行為規範演進為更廣泛地了解組織及個人價值觀與文化，讓許多公司開始重視道德問題及攸關企業成敗因素的價值觀。所以道德紀律對保護及落實客戶的權益是相當重要，如此才可以提升金融服務業的附加價值及長期對社會經濟的發展與貢獻。

然而綜觀國內少數對於價值觀及道德知覺關係的研究，多只專注於在道德判斷的前因變項及以學生為實證對象作探討，且甚少有研究去探討價值觀與道德發展對道德知覺關係的影響。所以，本研究希望從價值觀與道德發展的角度出發，針對金融從業人員對其職業道德知覺的影響作一探討，來驗證價值觀與道德發展對職業道德知覺的影響關係。

本研究以金融從業人員為實證對象，共得434份有效問卷，經由統計分析之後，歸納出下列重要的研究結論：
（1）價值觀對整體職業道德知覺是呈顯著正向關係。其中較重視個人價值時，其表現出來對於職業道德知覺的程度就愈薄弱；而較重視道德價值，如誠實、勇氣等其所表現在職業道德知覺的關係就愈強烈。
（2）道德發展期對整體職業道德知覺具有顯著影響，表示道德發展期之序階愈高，金融從業人員對整體的職業道德知覺就愈高。
（3）價值觀與道德發展期共同對整體職業道德知覺具有顯著關係。其中較重視道德價值傾向的人及道德發展座落在較高層者其對於道德認同度高及實踐程度大。

綜合上述結論，本研究建議金融服務業要永續發展及增加競爭力，應藉由對核心價值道德紀律的的堅持和規範，以達成差異化的服務，來取得客戶的信賴和滿足，因此金融服務業對於人員的甄選時應慎選道德發展階段較高者，且增加新進員工在社會化的過程中對於職業道德教育課程的相關訓練。更重要的是為使價值觀與信守道德問題發揮作用，組織管理者應重視影響員工態度和行為的相關因素與決策並且以身作則。如此對服務的要求及對價值的堅持，才會是客戶予以終身信賴且企業長存的重要關鍵。

關鍵字

職業道德知覺 ； 道德認知 ； 道德發展期 ； 價值觀 ； 道德判斷

並列摘要

Value is what we use to lead or motivate people’s behavior and attitude. Moral should be based on the social structure and human nature. The function of moral is to reconcile the conflicts between human beings and seek for benefits of different groups to enlarge the effect of moral and provide a fundamental guidance. The moral problems that an individual might face would be produced by his/her judgment and individual preference. Thus, more and more industries start to respect the standard of moral to make sure that business morality is not only relating to the judgment between right and wrong but the understanding of the relationship between individual and organization. This makes companies focus on the moral problems of their employees and the values that will impact the success of the companies. That is why moral development is so important in protecting customers and fulfilling customer rights. By doing so, the added value of Financial services will increase and contribute to social economy in the long run.

However, few studies in Taiwan that are focusing on the relationship between value and moral development. Most of the studies that have been conducted focus on the moral judgment and used students as their survey samples. Few of the studies are based on the relationship between value and moral development. Therefore, the main purpose of this study is to survey the relationship among values，stage of moral development and occupational moral perception for financial employees.

The subjects included 434 financial employees. The conclusions of this study are listed as below:
1) The relationship between value and occupational moral perception is consistent. The more an individual focusing on the individual value, the less the individual shows the respect of occupational moral perception. On the other hand, the more an individual focusing on the moral value, such as honesty, courage, etc, the more this individual respects his/her occupational moral perception.

2) Stage of moral development plays a very important role in the occupational moral perception, which means when a society is in a higher stage of moral development, it’s financial employees have higher occupational moral perception.

3) Value and stage of moral development impact the occupational moral perception a lot. It shows that people who respect moral value and in a higher stage of moral development tend to respect and practice moral in a better way.

Based on above conclusions, this study suggest the financial institutions should put more attentions on building a better moral value of their employees for the companies’ long term development and creating competitions. When recruiting new employees, companies should select people who are in a high stage of moral development. Companies should also provide more training to newcomers in moral development and moral values. The most important piece is to make sure that people follow the moral values when they face circumstances that relate to moral values. Management should also work as a guidance to the employees and focus on the factors that will impact employee’s behavior and attitude. By doing so, customers will trust the company.

並列關鍵字

Occupational moral ； Values ； Stage of moral development

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