臺灣博碩士論文加值系統

　　學術界對正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，要求企業從業從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，最具說服力的還是人與個人有關的種種結果。因此本論文的研究動機即是想從個人面著手，了解個人重視業倫理與作倫理決策對個人產生的影響。
　　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，可能會影響個人的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與報酬或懲罰的程度，可能會影響企業倫理決策中產生認知失調的程度，因此，本研究提出以下假設：
　　假設一：不同的個體，在處理企業倫理事件後，其認識失調的大小，受(1)選擇處理的方式(2)企業倫理事件報酬或懲罰的程度(3)個體的道德認知發展階段所共同左右。
　　假設二：個體在處理企業倫理事件後，對其處理方式的滿意度，與認知失調的高低成負相關。
　　本研究以淡江大學學分班的學生為研究問卷發放的對象，總共在台北、新竹、高雄三地取得有效樣本198份，以變異數分析及迥歸分析作檢定，檢定結果假設一獲得部份支持，假設二獲得支持。

　　Numerous researches exist in the field of business ethics. Most of the studies, however, have focused on finding factors which have impacts on ethical judgments and ethical behaviors. Still others are trying to develop ethical decision-making models. In another word, the relationship between ethical decisions and personal consequences has rarely been exlored. It is hard to ask employees to take business ethics seriously under current performance evaluation systems and standard accounting principles of an organization. Therefore, personal consequences encountered after ethical decision making situations would be more likely to persuade employees implementing the principles of business ethics in daily operations. The motive of this thesis is to explore the impact of stressing business ethics on personal consequences.
　　From literature reviews, individuals will usually experience cognitive dissonance when encountering with ethical decision making situations. Cognitive dissonance will, in turn, affect personal health both psychologicallyand physically Furthermore, personal satisfaction after resolving ethical situations will probably be related with cogrnitive dissonance. In addition, how much cognitive dissonance an individual experiences is contingent upon(1)individuals''s moral development stageand (2) the magnitude of reward or punishment inherent in the ethical decision making situations. This study, therefore, hypothesize 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 reward or punishment inherent in the situations;and (3) individual''s moral development stage.
　　2. A negative relatioship exits between the degree of cognitive dissonance and personal satisfaction after resolving the situation.
　　This study has surveyed business employees who attended graduate classes of business administration offered by Tamkang University One hundred and ninetyeight subjects were included in this study from classes held in Taipei, Shin-Chu, and Kao-Shiung. ANOVA and regression analysis are employed to analyze the data Results partially supported the first hypothesis and fully supported the second hypothesis.