不管政治、宗教或企業經營，因為價值觀的錯亂，都有可能形成「偽善」。企業經營管理者面臨各種道德性的危險，因為投鼠忌器，喪失適時解套的良機，反而讓社會大眾承受偽善帶來的惡果。本研究分別由東西方角度，探討管理階層一直不願意正視的「偽善」問題，及其與「組織文化」的關聯性，並以老子道德經為觀點，探討老子道德經對組織偽善可能產生之影響。發現「組織偽善」，可以區分為顯性的因素和隱性的因素，其中「組織獎賞」、「組織願景」與「組織價值觀」與「組織偽善」之相關性最為顯著。透過集群分析進一步將組織偽善區分為四個象限，發現幾乎所有的集群均偏向右上方的「有目標、有行動」象限。此一發現固然反映目標管理的成功，但也同時衍生更嚴重的「組織偽善」問題。組織偽善的程度，與教育程度、年資、收入及職務的高低成正比。教育程度較高、受到中華文化影響的國家，偽善的程度較高。老子主張放棄權勢社會的偽善價值觀，以內在規律，駕馭人類社會偽善價值觀。管理者在竭盡所能，追求目標管理的同時，應該按照萬物的自然本性，尋求人與社會和諧發展，避免「組織偽善」的盲目堆積，造成無可彌補的錯誤。

Every business and religious organization may face hypocrisy due to a confusion of values. Businesses inevitably face moral crises, but often miss the opportunity to solve them because of fear of admitting that problems exist. This research discusses the issue of hypocrisy commonly found in organizations, but which individuals either overlook or are unwilling to confront, and explores the relationship between organizational hypocrisy and organizational culture. This paper attempts to find a solution to these issues by applying principles from the theory of Lao Tze. The empirical results of this study find that organizational hypocrisy can be divided into both visible and invisible factors. Moreover, the factors of organizational reward, organizational vision, and organizational value have significant and positive correlations with organizational hypocrisy. Using cluster analysis, we divide organizational hypocrisy into four quadrants, and find that the each of the observed clusters fall into the right upper quadrant, representing the existence of both target and action. This positively influences the success of target management, but more seriously it causes organizational hypocrisy. Organizational hypocrisy also has a positive and significant correlation with education, career, and position and is also influenced by Chinese culture. Lao Tze argues that to give up hypocritical values caused by the society of power and influence, individuals must use inner regulation to control hypocritical values. Managers are recommended to follow their natural instincts in seeking harmony and fostering the development of the individual and society to prevent the harmful effects of organizational hypocrisy.

誌謝 I
摘要 III
ABSTRACT IV
表目錄 VI
圖目錄 VII
第一章 緒論 1
第一節 研究背景 3
第二節 研究範圍與目的 5
第三節 研究步驟 6
第二章 文獻探討 8
第一節 組織偽善 8
第二節 組織文化 17
第三節 老子學說-道德經 38
第四節 組織文化、組織偽善與老子學說之相關研究 50
第三章 研究方法 54
第一節 焦點團體深度訪談 55
第二節 研究架構與研究假設 60
第三節 操作性定義與問卷設計 65
第四節 資料收集 72
第五節 資料分析方法 73
第四章 資料分析與討論 78
第一節 敘述性統計 79
第二節 組織偽善、組織文化及老子學說之因素分析 82
第三節 各構面之信度分析 86
第四節 各變數之差異性分析 89
第五節 組織文化與組織偽善之相關性研究 102
第六節 組織偽善之集群分析 105
第七節 各構面之迴歸分析 108
第五章 結論與建議 115
第一節 研究結論 115
第二節 本研究在管理上的意涵 124
第三節 對後續研究之建議 128
問卷 129
參考文獻 138
ACADEMIC VITAE 141

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