員工企業倫理滿意度與工作滿足及道德決策考量因素之相關：以中小企業為例

The Correlates between the Employee's Satisfaction of Business Ethics, Job Satisfaction and the Determinants of Ethical Decision: The Case of Taiwan's SME's

本研究目的在分析：中小企業員工對「企業倫理滿意度」（員工對企業倫理的期望與公司實際執行企業倫理的程度之間的差距），及員工工作滿意與企業倫理的相關性，以及何種道德決策考量因素會影響企業倫理等議題，以提供企業界管理倫理的參考。本研究在臺灣各大工業區採隨機抽樣，選出樣本公司，再發放問卷1,000份，共回收有效卷424份。
本研究發現，受測的臺灣中小企業員工普遍對企業倫理的滿意度不高，其中尤以「組織文化之重建」是員工最大期望卻是公司執行程度最差者；本研究證實，如果員工企業倫理滿意度愈高，則員工的工作滿足愈高。另外、本研究發現，道德決策考量因素會影響企業倫理的執行程度；比如決策者考量社會「外在環境」對道德的強烈要求，將會增強對企業內部成員的道德稽核工作。

This purpose of this study were （1）to analyze the employee's satisfaction of business ethics on SME's （2）to determine the correlation between the employee's job satisfaction and business ethics （3）to explore the determining factor of decision how to influence business ethics. The methodology applied random sampling, selecting SME's in the industrial areas all over Taiwan, delivered 1,000copies questionnaire, and consequently received 424n valid answers. It is found there exists a large gap between the expectation of the employees towards business ethics and the extent to which the corporations achieve business ethics; above all,' the revision of organization culture' is most salient gap that the employees expect most while the corporations accomplish least. In this research, it is proved that higher the employee's satisfaction of business ethics, the higher the employees' job satisfaction. It is also found that the decision-makers' determining factors of decision definitely influence realized degree of business ethics. For instance, they stick firmly to business ethics by responding to "socially external environments", which may reinforce the achievement of supervision of business ethics towards the employees.