由於近年來台灣食品安全問題頻傳，如2014年頂新餿水油風暴、2013年胖達人標榜「天然麵包」卻添加人工香精、2011年塑化劑事件，而這些事件也顯示一個組織在營運行為上能有最好的管理條件之一就是公司治理，健全的公司治理與落實可以使企業邁向永續經營（Pergola & Joseph, 2011），因此本研究將從倫理為出發點並以管理的觀點來探討靈性管理和倫理領導對於離職傾向和企業形象之間的影響，並用公司治理成效為中介變項，將靈性管理、倫理領導、離職傾向及企業形象做一連結，希望藉由本研究可以引起探索出台灣企業中倫理領導與職場靈性對企業營運之可能影響，並研究公司治理的相關影響，以建立並提升企業工作者在心靈與倫理上的之效用思維，以降低類似食品安全的事件再次發生，並以達到降低員工流動率與提升企業形象之效果。 本研究主要以台灣上市、上櫃員工之中、高階主管作為研究對象，採用滾雪球與便利抽象的方式共回收228份有效問卷，並以迴歸分析、層級迴歸分析、T檢定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.職場靈性與倫理領導皆會對離職傾向產生負向影響。 2.職場靈性與倫理領導皆會對企業形象產生正向影響。 3.公司治理成效在員工的職場靈性對其離職傾向之影響上無中介效果。 4.公司治理成效在員工的倫理領導對其離職傾向之影響上有部分中介效果。 5.公司治理成效在員工的職場靈性與倫理領導對其企業形象之影響上有部分中介效果。 由研究結果證實了公司治理成效有部分中介效果，這表示企業可以藉由提供職場靈性與倫理領導來加強公司治理成效。 Several Taiwan''s food safety scandals have occurred domestically in recent years. These events are also displayed on the operating behavior of an organization can have one of the best management conditions that corporate governance. The implementation of sound corporate governance makes companies move towards sustainable development (Pergola & Joseph, 2011). Therefore, this study as a starting point from ethics and management to explore the influences of workplace spirituality and ethical leadership on turnover intention and corporate image. Moreover, examine the mediating role of corporate governance between the workplace spirituality, ethical leadership, turnover intention and corporate image. This study collected 228 valid questionnaires for performing descriptive statistics analysis, factor analysis, reliability analysis, analysis of variance (ANOVA), correlation and regression. And sampling adopted convenience sampling and snowball sampling. After the empirical research, the major findings as follows: 1.Workplace spirituality and ethics leadership have negative effect on the turnover intention. 2.Workplace spirituality and ethics leadership have positive effect on the corporate image. 3.Corporate governance has no moderating effect on the influence relationship between workplace spirituality and turnover intention. 4.The relationship between ethics leadership and turnover intention is partially mediated by corporate governance. 5.The relationship between workplace spirituality (ethical leadership) and corporate image is partially mediated by corporate governance.
