頁籤選單縮合
題 名 | 企業倫理決策中道德判斷與懲罰機制對認知失調之研究=The Impact of Moral Development and Punishment Mechanism on Cognitive Dissonance in Ethical Decision-Making Situations |
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作 者 | 李培齊; 邱雅徽; | 書刊名 | 淡江人文社會學刊 |
卷 期 | 5 2000.05[民89.05] |
頁 次 | 頁161-181 |
分類號 | 198.494 |
關鍵詞 | 企業倫理; 認知失調; 道德認知發展; Business ethics; Cognitie dissonance; Moral development; |
語 文 | 中文(Chinese) |
中文摘要 | 學術界對企業倫理的討論與研究不少,但大多是探討影響企業倫 理決策與行為的因素,以及建立倫理決策的模式,而對於倫理決策與個人結 果之間關係的探討並不多見。在目前的績效考核與會計制度之下,要求企業 從業人員重視企業倫理有其困難之處,因此要讓個人有充分的動力落實企業 倫理,最具說服力的還是與個人有關的種種結果。本論文即從個人面著手, 瞭解個人重視企業倫理與作倫理決策對個人的影響。 從文獻探討中可以發現個人在作企業倫理決策時,時常會有認知失調產生, 而且當有認知失調存在時,可能會影響個人生理上或心理上的健康,並與決 策後的滿意度產生關聯。從有關企業倫理決策與認知失調的文獻探討中,也 可以發現個人的道德認知發展成熟度或倫理事件處理的結果,可能會影響企 業倫理決策中產生認知失調的程度。因此本研究提出兩個假設:一、個人在 處理企業倫理事件後,其認知失調的大小,受(1)選擇處理的方式(2) 企業倫 理事件的懲罰程度(3)個人的道德認知發展階段所共同左右;二、個人在處 理企業倫理事件後,對其處理方式的滿意度,與認知失調的大小成負相關。 本研究以某大學研究所學分班的學生為研究問卷發放的對象,因此回答問卷者多 是企業從業人員。總共取得198份問卷,其中113份有效,以變異數分析及迴歸 分析作檢定,假設一獲得部份支持,假設二則獲得支持。 |
英文摘要 | Much research exists in the field of business ethics. Most studies, however, have focused on finding factors which have impacts on ethical judgments and ethical behaviors; or they try to develop ethical decision-making models. The relationship between ethical decisions and personal consequences has rarely been explored. Asking employees to take business ethics seriously under current organizational performance evaluation systems and standard accounting principles is not an easy task. Therefore, personal consequences encountered after ethical decision making situations would be likely to influence employees implementing the principles of business ethics in daily operations. Thus, this article tries to explore the relationship between business ethics judgments and personal consequences. From literature reviews, individuals usually experience cognitive dissonance when encountering ethical decision making situations. How much cognitive dissonance an individual experiences is contingent upon (1) individual's moral development stage and (2) the magnitude of punishment inherent in the ethical decision making situations. Cognitive dissonance would, in turn, affect personal health both psychologically and physically. Therefore, personal satisfaction after resolving ethical situations will probably be related to cognitive dissonance. This study, therefore, hypothesizes the followings: 1. The degree of cognitive dissonance after resolving ethical decision making situations is affected by (1) the way the situation is managed; (2) the magnitude of punishment inherent in the situations; and (3) the individual's moral development stage; 2. A negative relationship exists between the degree of cognitive dissonance and personal satisfaction after resolving the situation. This study surveyed business employees who attended graduate classes of business administration offered by a university. One hundred and ninety-eight subjects were included; of which 113 were effective. ANOVA and regression analysis were employed to analyze the data. Results partially supported the first hypothesis and supported the second hypothesis. |
本系統中英文摘要資訊取自各篇刊載內容。