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    Title: 倫理氣候與職場靈性對企業社會責任與組織公民行為之影響 : 以台灣上市櫃公司公司治理成效為中介變項
    Other Titles: The influence of workplace spirituality and ethical climate on the corporate social responsibility and organizational citizenship behavior : the corporate governance in Taiwan OTC or listed companies as a mediator
    Authors: 朱庭萱;Jhu, Ting-Syuan
    Contributors: 淡江大學企業管理學系碩士班
    洪英正;Hung, Ying-Cheng
    Keywords: 公司治理成效;職場靈性;倫理氣候;企業社會責任;組織公民行為;corporate governance;workplace spirituality;Ethical Climate;corporate social responsibility;Organizational Citizenship Behavior
    Date: 2015
    Issue Date: 2016-01-22 14:54:28 (UTC+8)
    Abstract: 近年來財務醜聞陸續爆發,顯現各地公司治理出現嚴重缺失,使強化公司治理的問題更加受到重視。良好的公司治理是企業發展的基礎,亦是資本市場穩定發展的基本保證,唯有建立有效的公司治理機制,才可有效的避免公司管理人的舞弊事件,建立投資人對資本市場的信心、提升競爭力及經營績效,並有助於公司的長遠發展。
    有鑑於此,本研究是針對上市或上櫃公司的員工為研究對象。Dallas (2003)認為透過員工對組織倫理氣候的認知,創造出的職業道德將有助於組織的計劃符合規定。Chattopadhyay(2010)發現職場靈性會通過道德規範影響公司治理。因此,本研究主要探討職場靈性與倫理氣候對公司治理的影響,再加以探討公司治理成效是否有中介效果而影響其組織公民行為與企業社會責任。
    本研究根據理論基礎建立研究架構與假設,採取便利抽樣及滾雪球法進行問卷調查,共回收224份有效問卷,經由迴歸分析、層級迴歸分析和變異數分析等統計方法來驗證各研究假說,研究結果顯示如下:
    1. 員工在職場靈性的認知對其公司治理成效的評價有顯著正向影響。
    2. 員工在倫理氣候的認知對其公司治理成效的評價有顯著正向影響。
    3. 員工對公司治理成效的評價對其在組織公民行為的認知有顯著正向影響。
    4. 員工對公司治理成效的評價對其在企業社會責任的認知有顯著正向影響。
    5. 公司治理成效在員工的職場靈性對其組織公民行為之影響上有部分中介效果。
    6. 公司治理成效在員工的職場靈性對其企業社會責任之影響上有部分中介效果。
    7. 公司治理成效在員工的倫理氣候對其組織公民行為之影響上有部分中介效果。
    8. 公司治理成效在員工的倫理氣候對其企業社會責任之影響上有部分中介效果。
    9. 不同組織與個人屬性的員工在職場靈性、倫理氣候、公司治理成效、組織公民行為及企業社會責任上有顯著差異。
    經過本研究結果之發現,欲加強公司治理成效,公司應藉由教育訓練、主管以身作則等方式來提升員工的職場靈性與倫理氣候,亦可參考中華公司治理協會等機構的規定來建立嚴格的內部稽核機制,並加入相關組織利用外部稽核來評價公司治理成效,以及加強基層主管的訓練,讓其將組織理念帶給基層員工。
    Recently, the amounts of financial scandals that have been erupted demonstrate a serious problem of corporate governance, resulting in more attention given to the issue of strengthening corporate governance. Good corporate governance is the basis for the enterprises’ development, and the key to have a stable development of capital markets as well. In order to effectively prevent frauds, build investors’ confidence in the capital markets, enhance the competitiveness and business performance and contribute to long-term development of the company, it is necessary to establish an effective corporate governance system.
    In view of this, this study focuses on Taiwan listed or OTC company''s employees. Dallas (2003) thinks that create a working ethic through employee’s perspectives of the ethical climate of the organization will assure the compliance in the process of operating organizational plans. Chattopadhyay (2010) found out that spirituality in workplaces will affect corporate governance by ethics. Therefore, the purpose of this research is to explore workplace spirituality and ethical climate on the corporate social responsibility and organizational citizenship behavior by using corporate governance as a mediator.
    This paper set up the conceptual framework and hypothesis based on the theory and used convenience sampling and snowball sampling to return valid questionnaires 224 shares totally. By implementing the regression analysis, hierarchical regression and one way ANOVA to verify each hypothesis, this paper got some conclusions, the conclusions following are:
    1. Employees’ cognitive of workplace spirituality has significantly positive effect on the evaluation of the effectiveness of corporate governance.
    2. Employees’ cognitive of ethical climate has significantly positive effect on the evaluation of the effectiveness of corporate governance.
    3. Employees’ evaluation of the effectiveness of corporate governance has significantly positive effect on their cognitive of organizational citizenship behavior.
    4. Employees’ evaluation of the effectiveness of corporate governance has significantly positive effect on the cognitive of corporate social responsibility.
    5. Corporate governance effectiveness has partial mediate between employees’ workplace spirituality and organizational citizenship behavior.
    6. Corporate governance effectiveness has partial mediate between employees’ workplace spirituality and corporate social responsibility.
    7. Corporate governance effectiveness has partial mediate between employees’ ethical climate and organizational citizenship behavior.
    8. Corporate governance effectiveness has partial mediate between employees’ ethical climate and corporate social responsibility.
    9. Different organizations and individuals have significant differences in workplace spirituality, ethical climate, the effectiveness of corporate governance, organizational citizenship behavior and corporate social responsibility.
    To enhance the effectiveness of corporate governance, first of all, they should make a good use of education and training and supervise managers to practice what they preach to improve employees’ workplace spirituality and ethical climate. Second, they can refer to the provisions of Taiwan Corporate Governance Association and other organizations to establish strict internal audit mechanism. Last but not least, cooperate with the relevant organizations by use an external audit to assess the effectiveness of corporate governance. Besides, strengthen the training of grass-roots supervisors so that they would have ability to bring the organizational concept to their subordinates.
    Appears in Collections:[企業管理學系暨研究所] 學位論文

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