過去數十年間，全球學術界與實務界針對貪腐議題的研究迅速成長，對於貪腐源起、本質、樣態以及結果的瞭解也與日俱增。儘管現存關於貪腐的學術研究已經卷帙浩繁，但對於「何謂貪腐」這個基本關鍵問題，全球各地的學者專家迄今仍無法明確定義。爰此，本文採取Q方法論，嘗試從主觀的認知進行研究，更深入地理解何謂貪腐。透過32位廉政學者專家之Q排列，本文找到濫用權力論、獲取私利論、文化風俗論、目的結果論與功過相抵論等5種貪腐認知類型，除確認濫用權力與獲取私利這兩項有助於形成貪腐認知的因子之外，也指認出文化風俗、目的結果以及功過相抵等3個貪腐容忍的因子。本文藉此初步打開貪腐定義的黑盒子，試圖推進此一領域的理論研究與實務應用。

Issues concerning corruption have attracted growing scholarly attention and the interest of practitioners in recent decades. There has been, accordingly, a better understanding of the origin, nature, patterns, and consequences of corruption. Yet, despite the huge academic literature on corruption, how to define it remains a significant challenge to scholars and practitioners in the world. Using Q methodology, this article attempts to address the problem of defining corruption by examining perceptions of corruption. Based on interviews with 32 scholars who are specialized in integrity research, the article identifies five major patterns of corruption perceptions. Corruption is perceived and, thus, defined as the abuse of entrusted power, the gain of private benefits, the behaviors justified by cultural norms, the means justified by the ends, and metaphor of the ledger. The findings indicate that while the first two perceptions help people better understand what is corruption and its detrimental nature, the latter three result in tolerance of corruption. By opening the black box of how corruption is defined, the article seeks to contribute to corruption studies and the practice of controlling corruption.