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題名：往來公司企業倫理與銀行企業金融人員決策關係之研究
書刊名：風險管理學報
作者：李正文 引用關係／黃柏凱
作者(外文)：Lee, Cheng-wen／Huang, Po-kai
出版日期：2006
卷期：8:1
頁次：頁5-34
主題關鍵詞：企業倫理；倫理認知；決策落差；Business ethics；Ethical cognition；Decision-making discrepancy
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:48
  • 點閱點閱:21
近幾年，經濟成長趨緩、企業弊案層出不窮，使得企業倫理議題又再度引起廣泛的討論。本研究以銀行企業金融人員為研究對象，以隨機抽樣方法，選取本國銀行20家中企業金融人員樣本243份，有效回卷為144 份（59%），主要探討銀行企業金融人員的倫理認知程度、業務往來公司企業倫理等因素與企金人員決策之關係，以及對決策落差之影響。本研究利用多元迴歸分析、變異數分析、因素分析和相關分析來檢定研究假設。結果發現：(1) 銀行企業金融人員之職位與倫理認知程度無顯著相關；(2) 業務往來公司內部倫理與外部倫理與銀行企業金融人員決策有顯著相關；(3) 銀行企業金融人員的倫理認知程度會影響決策；(4) 外在壓力因素與決策落差有顯著相關性；(5) 兩難困境與決策落差有顯著相關性。本研究建議銀行應提升企業金融人員的倫理認知，降低外來因素對其決策的影響，而企業界亦應落實企業倫理的實踐，以期台灣企業倫理發展更為健全。
Because of the depression and more corporate malady in these years, business ethics is discussed widely. This paper focuses on banking industry and selects corporate banking professional to have more deeply analysis. We pick 20 banks and get 144 (59%) effective samples. With the help of questionnaires, it could be understood whether the knowing about business ethics or other factors will cause any impact on corporate banking professional’s decision making. Through the cross-analysis about business ethics, ethical cognition, other factors and decision-making discrepancy, our results are found as follows. (1) Corporate banking professional’s positions are not related to their ethical cognition degrees. (2) The internal and external ethics of transaction corporations influence corporate banking professional’s decision-making. (3) The ethical cognition degrees affect corporate banking professionals’ decision-making. (4) The external pressures impact the decision-making discrepancy. (5) The dilemmatic situations influence the decision-making discrepancy.
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19.許士軍(19990900)。新管理典範下的企業倫理。通識教育，6(3)，35-46。  延伸查詢new window
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29.Epstein, Edwin M.(1987)。The corporate social policy process: Beyond business ethics, corporate social responsibility, and corporate social responsiveness。California Management Review，29(3)，99-114。  new window
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1.陳福壽(1995)。企業倫理、文化與企業發展之關係。如何在產業結構轉型中提升企業論理與精神研討會。  延伸查詢new window
學位論文
1.Chen, S. -Y.(1990)。An Empirical Study of the Relationship Between Corporate Social Responsibility and Financial Performance(碩士論文)。Ta-Tung College。  new window
2.蕭天厚(2000)。企業財務危機因素認知之研究--從公司監理角度之探討(碩士論文)。國立臺灣大學。  延伸查詢new window
3.陳姿妤(1997)。員工教育訓練成效評估之研究--以本國銀行業為例(碩士論文)。國立中興大學。  延伸查詢new window
4.徐赫良(2000)。企業倫理氣候與工作滿足、組織承諾及組織公民行為關係之研究--以中美日銀行為例(碩士論文)。國立暨南國際大學。  延伸查詢new window
5.Torimoto, I.(1987)。The Relationship Between Leadership Behavior and the Awareness of Organizational Culture in American and Japanese Corporations(博士論文)。Western Michigan University。  new window
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5.Festinger, Leon(1963)。A theory of cognitive dissonance。Stanford University Press。  new window
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8.Heider, Fritz(1958)。The Psychology of Interpersonal Relations。John Wiley & Sons, Inc.。  new window
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1.Kohlberg, L.(1976)。Moral stage and Moralization。Moral development and behavior: Theory, research and issues。New York：Holt, Rinehart and Winston, Inc.。  new window
 
 
 
 
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