在企業組織中，主管忠誠（或效忠主管，loyal to supervisor）是影響員工效能 的重要變項之一。西方的研究者將認同與內化視為主管忠誠的主要內容；然而，在華人的企 業當中，除了認同與內化之外，還包括犧牲奉獻、業務輔佐、服從不貳及主動配合等，而此 四個主要概念可以稱之為主任主管忠誠。究竟主位主管忠誠、客位主管忠誠與員工效能的關 係為何，仍缺少相關研究來加以討論。本文的目的，即在補足此一缺口。研究一以一家臺灣 半導體測試公司的 660 位員工為對象，發現在控制客位主管忠誠之後， 除了離職傾向之外 ，主位主管忠誠對自評績效、出勤及工作滿意均具有額外解釋力。由於此結果是由單一公司 的個案研究而來， 因此研究二以 59 家臺灣民營企業的 538 位員工為對象，發現（１）在 排除客位主管忠誠的影響後，主位主管忠誠在離職傾向、自評績效及主位組織公民行為等員 工態度與效能指標上，都能增加顯著的解釋變異量；（２）主位主管忠誠對客位組織公民行 為不具顯著的預測效果；（３）在主位主管忠誠的各向度中，業務輔佐與主動配合對員工自 評績效具有顯著的正向效果，業務輔佐則對個人的離職傾向，具有顯著的負向效果；犧牲奉 獻的預測方向，則與其它向度相反，在離職傾向中具正向效果，在主位組織公民行為上，則 具有負向預測效果。最後，討論了主管忠誠在研究與實務上的意涵，並提出未來的研究方向 。

　　　　　Supervisory Loyalty (loyalty to supervisors) has a significant influence on employee effectiveness in business settings. Western researchers conceptualize supervisory loyalty (imposed-etic SL) as a subordinate's identification with and internalization of supervisors' values or behaviors. In Chinese business settings, four additional dimensions are included in the concept to form emic supervisory loyalty (emic SL): sacrifice and dedication, task assistance, obedience and compliance, and initiative supportiveness. The purpose of this article is to examine the relationship among emic SL, imposed-etic SL, and employee effectiveness. Two studies were conducted. In Study 1, 660 employees of a Taiwanese semiconductor testing company were surveyed. Results indicated that, except for turnover intention, the emic SL variables significantly increased the ability to predict self-rating in-role job performance, attendance, and job satisfaction after controlling for the effect of etic SL variable. In Study 2, we surveyed 538 employees from 59 Taiwanese companies, and obtained the following results supporting Study 1: (a) After controlling for the effect of the imposed-etic SL variable, dimensions of emic SL significantly increased the ability to predict employee turnover intention, self-rating in-role job performance, and emic organizational citizenship behavior (OCB); (b) emic SL variables had no significant effect on predicting imposed-etic OCB; (c) among the dimensions of emic SL, task assistance and initiative supportiveness had significantly positive effects on predicting self-rating in-role job performance. However, task assistance had a significant negative effect on predicting turnover intention. In contrast to the other three variables, sacrifice and dedication had a positive effect on predicting turnover intention, but a negative effect on predicting emic OCB. Implications and research directions are noted for future inquiry into supervisory loyalty.