臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：經理人道德哲理對專案評估決策之影響：中國之證據
書刊名：中國大陸研究
作者：張寶光 引用關係／黃振豊
作者(外文)：Chang, Bao-guang／Huang, Cheng-li
出版日期：2008
卷期：51:1
頁次：頁1-30
主題關鍵詞：中國社會主義；道德哲理；專案評估；代理問題；承諾續擴；China's socialism；Moral philosophy；Project evaluation；Agency problem；Escalation of commitment
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:51
本研究以實驗法探討中國社會主義情境下，個人層級道德判斷與代理問 題對經理人專案評估決策之影響。主要發現如下，首先，在中國社會主義情 境下，其代理問題對可能失敗專案決策之影響，與過去資本主義情境的實證 結果相似，顯示在存有資訊不對稱的情境下人性利己本質具共同性，不因社 會或制度差異而有所改變。其次，具高理想主義道德哲理之專案經理，比低 理想主義道德哲理之專案經理較會停止可能失敗專案之執行，隱含在中國社 會主義體制下，個人層次之理想主義道德哲理維度可減緩對可能失敗專案的 承諾續擴現象。最後，社會期望偏誤在中國社會主義情境下係普遍存在的現 象，值得未來以中國社會主義為背景的行為面研究者加以注意。本文結果除 使相關文獻更為豐富外，更可提供跨國企業管理階層在晉用中國人才時之重 要參考。
The purpose of this study is to examine the effects of individual moral philosophy on managers’ project decision in China. The major findings are as follows. First, agent problem on the decision of possibly failing project under Chinese socialist society is similar to the prior research under the settings of capitalist situations. The problem occurred within the environment of asymmetry information doesn’t be changed under whether different societies or political systems. Secondly, those managers with high idealism of moral philosophy tend to discontinue a possibly failing project than those managers with low idealism of moral philosophy. The result shows that the individual moral philosophy can indeed mitigate the escalating phenomenon of managers’ commitment. Finally, as social desirability bias is a popular phenomenon in Chinese society, it is valuable for the future behavioral researchers of socialist society to note. Excepting enriching the relevant literature, the results of this study can be offered some insights of recruiting talents for the management of multinational corporations in China.
期刊論文
1.Conlon, Edward J.、Leatherwood, Marya L.(1989)。Sunk Costs and Financial Decision Making: Integration and Implications。Advances in Financial Planning and Forecasting，3，37-61。  new window
2.Tansey, R.、Brown, G.、Hyman, M.、Dawson, L. E.(1994)。Personal Moral Philosophies and the Moral Judgment of Salespeople。The Journal of Personal Selling and Sales Management，14(1)，59-76。  new window
3.Shafer, W. E.、Fukukawa, K.、Lee, G. M.(2007)。Values and the Perceived Importance of Ethics and Social Responsibility: The U.S. versus China。Journal of Business Ethics，70(3)，265-284。  new window
4.Whitcomb, L. L.、Erdener, C. B.、Li, C.(1998)。Business Ethical Values in China and the U. S.。Journal of Business Ethics，17(8)，839-852。  new window
5.Harrell, Adrian M.、Harrison, Paul D.(1994)。An Incentive to Shirk Privately Held Information, and Managers' Project Evaluation Decisions。Accounting, Organizations and Society，19(7)，569-577。  new window
6.Staw, B. M.、Fox, F.(1977)。Escalation: Some determinants to a previously chosen course of action。Human Relations，30，431-450。  new window
7.Baiman, S.(1990)。Agency Research in Managerial Accounting: A Second Look。Accounting, Organizations and Society，15(4)，341-371。  new window
8.Sparks, J. R.、Hunt, S. D.(1998)。Marketing Researcher Ethical Sensitivity: Conceptualization, Measurement, and Exploratory Investigation。Journal of Marketing，62(2)，92-109。  new window
9.Schlenker, B. R.、Forsyth, D. R.(1977)。On the Ethics of Psychological Research。Journal of Experimental Social Psychology，13(4)，369-396。  new window
10.Randall, D. M.、Fernandes, M. F.(1991)。The social desirability response bias in ethics research。Journal of Business Ethics，10(11)，805-817。  new window
11.Reidenbach, R. E.、Robin, D. P.(1990)。Toward the development of a multidimensional scale for improving evaluations of business ethics。Journal of Business Ethics，9(7/8)，639-653。  new window
12.Staw, B. M.、Ross, J.(1978)。Commitment to a Policy Decision: A Multi-theoretical Perspective。Administrative Science Quarterly，23(1)，40-64。  new window
13.Cohen, J. R.、Pant, L. W.、Sharp, D. J.(2001)。An examination of differences in ethical decision-making between Canadian business students and accounting professionals。Journal of Business Ethics，30(4)，319-336。  new window
14.Reidenbach, R. E.、Robin D. P.(1988)。Some initial steps toward improving the measurement of ethical evaluations of marketing activities。Journal of Business Ethics，7(11)，871-879。  new window
15.Forsyth, D. R.(1980)。A taxonomy of ethical ideologies。Journal of Personality and Social Psychology，39(1)，175-184。  new window
16.Forsyth, D. R.(1992)。Judging the morality of business practices: The influence of personal moral philosophies。Journal of Business Ethics，11(5/6)，461-470。  new window
17.Forsyth, D. R.、Nye, J. L.、Kelley, K.(1988)。Idealism, Relativism, and the Ethic of Caring。The Journal of Psychology，122(3)，243-248。  new window
18.Harrison, P. D.、Chow, C. W.、Wu, A.、Harrell, A.(1999)。A Cross-Cultural Investigation of Managers' Project Evaluation Decisions。Behavioural Research in Accounting，11，143-160。  new window
19.Staw, Barry M.(1981)。The Escalation of Commitment to a Course of Action。Academy of Management Review，6(4)，577-587。  new window
20.Brockner, J.(1992)。The escalation of commitment to a failing course of action: Toward theoretical progress。Academy of Management Review，17(1)，39-61。  new window
21.Staw, Barry M.(1976)。Knee-deep in the Big Muddy: A Study of Escalating Commitment to a Chosen Course of Action。Organizational Behavior and Human Performance，16(1)，27-44。  new window
22.Noreen, E.(1988)。The Economics of Ethics: A new Perspective on Agency Theory。Accounting, Organizations and Society，13(4)，359-369。  new window
23.Eisenhardt, Kathleen M.(1989)。Agency Theory: An Assessment and Review。The Academy of Management Review，14(1)，57-74。  new window
24.Baiman, S.(1982)。Agency research in managerial accounting: A survey。Journal of Accounting Literature，1，154-213。  new window
25.Chow, I. H. S.、Ding, D. Z. Q.、Chow, I. H.(2002)。Moral Judgement and Conflict Handling Styles among Chinese in Hong Kong and PRC。The Journal of Management Development，21(9/ 10)，666-679。  new window
26.Leatherwood, M. L.、Conlon, E. J.(1988)。The Impact of Prospectively Relevant Information on Persistence in a Project Following Setbacks。Advances in Information Processing in Organizations，3，207-219。  new window
27.Harrison, P. D.、Harrell, A. M.(1995)。Initial Responsibility, Prospective Information, and Managers' Project Evaluation Decisions。Advances in Management Accounting，4，127-146。  new window
28.Vitell, S. J.、Lumpkin, J. R.、Rawwas, M. Y.(1991)。Consumer Ethics: An Investigation of the Ethical Belief of Elderly Consumers。Journal of Business Ethics，10(5)，365-375。  new window
29.Redfern, K.、Crawford, J.(2004)。An Empirical Investigation of the Influence of Modernization on the Moral Judgements of Managers in the People's Republic of China。Cross Cultural Management，11(1)，48-61。  new window
30.Zerbe, W. J.、Paulhus, D. L.(1987)。Socially Desirable Responding in Organizational Behavior: Reconception。Academy of Management Review，12(2)，250-264。  new window
31.Shultz, T.、Brender-Llan, Y.(2004)。Beyond Justice: Introducing Personal Moral Philosophies to Ethical Evaluations of Human Resource Practices。Business Ethics: A European Review，13(4)，309-316。  new window
32.Erdener, C. B.(1998)。Confucianism and Business Ethics in Contemporary China。International Journal of Management，15(1)，72-78。  new window
33.Brief, A. P.、Dukerich, J. M.、Brown, P. R.、Brett, J. F.(1996)。What's Wrong with the Treadway Commission Report? Experimental Analysis of the Effects of Personal Values and Codes of Conduct on Fraudulent Financial Reporting。Journal of Business Ethics，15(2)，183-198。  new window
34.Chenhall, R.、Morris, D.(1991)。The Effect of Cognitive Style and Sponsorship on the Treatment of Opportunity Costs in Resource Allocation Decisions。Accounting, Organization and Society，16(1)，27-46。  new window
35.Erffmeyer, R. C.、Keillor, B. D.、LeClair, D. T.(1999)。An Empirical Investigation of Japanese Consumer Ethics。Journal of Business Ethics，18(1)，35-50。  new window
36.Singhapakdi, A.、Kraft, K. L.、Vitell, S. J.、Rallapalli, K. C.(1999)。The Perceived Importance of Ethics and Social Responsibility on Organizational Effectiveness: A Survey of Marketers。Academy of Marketing Science，23(1)，49-56。  new window
37.Boyle, B. A.(2000)。The Impact of Customer Characteristics and Moral Philosophies on Ethical Judgments of Salespeople。Journal of Business Ethics，23(3)，249-267。  new window
38.Rutledge, R. W.、Karim, K. E.(1999)。The Influence of Self-interest and Ethical Considerations on Managers' Evaluation Judgments。Accounting, Organization and Society，24(2)，173-184。  new window
39.Robertson, C. J.、Crittenden, W. F.(2003)。Mapping Moral Philosophies: Strategic Implications for Multinational Firms。Strategic Management Journal，24(4)，385-392。  new window
40.Soon, L. G.(2003)。Differences in Ethical Judgement between Chinese and Singaporeans: Individual Reactions to Self and Organizational Interest Considerations。Singapore Management Review，25(2)，1-24。  new window
41.Fok, L. Y.、Hartman, S. J.、Kwong, K.(2005)。A Study of Differences in Business Ethical Values in Mainland China, the U.S. and Jamaica。Review of Business，26(1)，21-26。  new window
42.Kanodia, C.、Bushman, R.、Dickhaut, J.(1989)。Escalation Errors and the Sunk Effect: An Explanation Based on Reputation and Information Asymmetries。Journal of Accounting Research，27(1)，59-77。  new window
43.Young, N.(2002)。Three 'C's Civil Society, Corporate Social Responsibility, and China。The China Business Review，29(1)，34-38。  new window
44.Booth, P.、Schulz, A. K.(2004)。The Impact of an Ethical Environment on Managers' Project Evaluation Judgments under Agency Problem Conditions。Accounting, Organization and Society，29(5/ 6)，473-488。  new window
45.Harrison, P. D.、Harrell, A. M.(1993)。Impact of Agency Problem on Managers' Project Evaluation Decisions。Academy of Management Journal，36(3)，635-643。  new window
46.Chung, J.、Monroe, G. S.(2003)。Exploring SD Bias。Journal of Business Ethics，44(4)，291-302。  new window
47.Redfern, K.、Crawford, J.(2004)。An Empirical Investigation of the Ethics Position Questionnaire in the People's Republic of China。Journal of Business Ethics，50(3)，199-210。  new window
48.Bellizzi, J. A.、Bristol, T.(2005)。Supervising the Unethical Selling Behavior of Top Sales Performers: Assessing the Impact of Social Desirability Bias。Journal of Business Ethics，57(4)，377-388。  new window
49.Dubinsky, A. J.、Nataraajan, R.、Huang, W. Y.(2005)。Consumers' Moral Philosophies: Identifying the Idealist and the Relativist。Journal of Business Research，58(12)，1690-1701。  new window
50.Brinkmann, J.(2005)。Understanding Insurance Customer Dishonesty: Outline of a Situational Approach。Journal of Business Ethics，61(2)，183-197。  new window
51.Watkins, A.、Hill, R. P.(2005)。The Impact of Personal and Organizational Moral Philosophies on Marketing Exchange Relationships: A Simulation Using the Prisoner's Dilemma Game。Journal of Business Ethics，62(3)，253-265。  new window
52.Northcraft, G. B.、Wolf, G.(1984)。Dallars, Sense and Sunk Costs: A Life Cycle Model of Resource Allocation Decisions。Academy of Management Review，9(2)，225-234。  new window
53.Cohen, J. R.、Trompeter, G.、Cohen, J.(1998)。An Examination of Factors Affecting Practice Development。Contemporary Accounting Research，Winter，481-504。  new window
54.Chen, R.、Chen, C. P.(2005)。Chinese Professional Managers and the Issue of Ethical Behaviour。Ivey Business Journal Online，1-6。  new window
會議論文
1.Ho, J. L.、Vera-Muñoz, S. C.(1998)。The Effects of Loss Aversion and Attribution on Managers' Goal-incongruent Investment Decisions with Private Information。0。  new window
圖書
1.Horngren, C. T.、Datar, S. M.、Foster, G. M.(2006)。Cost Accounting: A Managerial Emphasis。Englewood Cliffs, N .J.：Upper Saddle River, NJ：Pearson Prentice Hall：Pearson Prentice Hall。  new window
2.DeVellis, Robert F.(1991)。Scale Development: Theory and Applications。Sage。  new window
3.Garrison, R. H.、Noreen, E. W.、Brewer, P. C.(2006)。Managerial Accounting。Managerial Accounting。New York, NY。  new window
4.Committee of sponsoring Organizations of the Treadway Commission(1992)。Internal Control: Integrated Framework: Framework。Internal Control: Integrated Framework: Framework。Jersey City, NJ。  new window
其他
1.Passmore, D. J.(1995)。Incentives to Shirk and Private Information and Ethics in Management Project Evaluation Decisions，Sydney, Australia。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：1209（臺灣：1191，外國：18） ／ 本年度總使用人次：2017497 ／ 訪客人次（自102年09月）：67818494
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上