中國社會主義環境下代理問題與組織道德對經理人專案評估決策之影響

The Effects of Ethical Environment and Agency Problem on Managers’ Project Evaluation Decision under the Socialism Society in China

本研究以實驗法探討中國社會主義情境下，組織道德環境與代理問題對經理人專案評估決策之影響。主要發現有二，首先，在控制社會期望偏誤的情況下，代理問題之有無及組織道德環境之強弱，均對中國社會主義環境下之經理人，於可能失敗專案的道德判斷產生顯著之影響。其次，本研究發現代理問題與組織道德環境間存在交互效果，在無代理問題之情況下，強的組織道德環境經理人之道德判斷較弱的組織道德環境經理人之道德判斷顯著不同。然而，在有代理問題之情況下，強的組織道德環境經理人之道德判斷與弱的組織道德環境經理人之道德判斷幾無差異。此意謂著在中國社會主義環境下，解決代理問題與組織道德環境之塑造應同時並重。

The purpose of this study with experimental approach is to examine the effects of ethical environment and agency problem on managers’ project evaluation decision under China’s socialism society. Two major findings are found in this research. Firstly, both agency problem and ethical environment have significant influences on managers’ ethical decision. Secondly, the interactive effect of agency problem and ethical environment is significant in this research. The managers in strong ethical environment have significant difference on moral judgments than those in weak ethical environment under the situation without agency problem. However, the managers’ moral judgments are almost same between both managers of strong and weak ethical environments under the situation with agency problem. It means that agency problem needs to be solved with the creation of ethical environment.