本研究主要探討文化對貪腐的影響。研究採用深度訪談的方式，蒐集19位軍人的訪談資料進行分析，以瞭解華人關係主義對公務員在法規界線的認知影響。研究結果發現，華人關係主義的確會對法規界線產生模糊效果，在法令規定清楚，沒有太多的自由裁量空間時，面對陌生人會公事公辦，而面對自己人則要設法協助解決。在法令規範不清楚時，官員有較大的裁量空間時，面對陌生人，會藉由公共資源來建立自己的關係；而面對自己人則會透過公資源來鞏固原有關係。官員在法令規範清楚，沒有自由裁量空間時，透過違法動用資源來滿足自己人的需求，通常會以幫助自己人解決問題也是在為公家解決問題，等合理化手段來化解認知失調（cognitive dissonance）所造成的心理壓力，透過合理化的手段也讓官員跨越法規界線幫助自己人變得更為容易。

This study drew a sample from Taiwan's military to investigate the effects of culture on corruption. In-depth interview data were collected from 19 Taiwanese military personnel and analyzed to examine the cognitive effects of Confucian relationalism on legal boundaries. The results of this study indicated that Confucian relationalism has a blurring effect on legal boundaries. When laws and regulations are clear, there is not much discretionary leeway and civil servants do not let private affairs interfere with their public duty when dealing with strangers while they must devise solutions to help inner circle friends and associates. When legal norms are not clear, civil servants have relatively more discretion; they might use public resources to establish relations when dealing with strangers or to strengthen existing relations when dealing with those in their inner circles. Under clear legal norms and the absence of discretionary leeway, civil servants who illegally utilize resources to satisfy their own needs normally use rationalization to resolve cognitive dissonance in order to help themselves and perform their public sector duties. Rationalization allows civil servants to step across legal boundaries, making it easier to help those in their inner circles.