本研究主旨在探討台灣不同組織的主管表現出不同的價值觀，以及主管做決策時最容易影響道德的考量因素是什麽等種種問題。本研究對這些問題的瞭解，期望能幫助組織管理者洞悉在決策行爲中，容易影響道德的考量因素是什麽，進而能合理且有效地控制這些因素，有助於組織內道德行爲的運作，以奠定企業倫理的基石，是爲本研究的主要目的。 本研究的方法，首先採中西文獻收集及分析的方式，選定適切的價值測量工具，以及歸納出時下現實決策情境中容易産生道德問題的種類，接著，根據這些歸納，研究者自製機種不同決策情境的問卷題目。本研究並選定製造業、服務業、政府機關及非營利機構等四類組織的高中低階主管兩百餘人，爲本研究問卷的施測對象。研究結果發現：主管們做決策時最容易影響道德的考量因素是考慮「公司整體的利益」；另外，四類組織的主管們也表現出不同的價值觀，非營利族群（政府機關、基金會、醫院、學校等組織）比營利族群（製造業與服務業）表現出較高度的「關懷自制」與「安全歸屬」等因素的價值觀，亦即非營利行業族群凸顯其對人性關懷及自我控制與期望安全和平的特性。

The purpose of this research is to explore that in different professions administrators will perform their ethical values differently and the factors worth considering which influence the ethics will be when they are making decisions. By understanding those problems, we expect to help organizational administrators to understand thoroughly about the considerable factors toward ethical problems in a decision-making process. Furthermore, the administrators can control the factors reasonably and efficiently, can aid the exercise of ethical behavior within the organization and, finally, can make the foundation of the business ethics. First, we collected and analyzed both foreign and domestic literature, selecting appropriate methods for measuring values, and inducing the kinds of ethical problems found in the latest decision-making sensations. Second, based on those factors, the researchers designed a questionnaire with different decision-making situations. This research focused on about hundred and fifty administrators, ranking among high, middle, and low levels, specifically in the professions of manufacturing industry, service-oriented business, non-profit-making institutions and government organizations. The results we found showed that the factors worth considering which influence the ethics which was made by the administrators during the decision-making process is the consideration of profit for the entire company; besides, we also found that there is a different concept of values in those four professions. There is a higher degree of value in "concerning about self-control" and "safety-belonging" in the group of non-profit-making, such as governmental organizations, hospitals and schools. That is to say that the non-profit-making group illustrates the merits of the care of humans and self-control, and also expects the safety and peace.