旅遊休閒需求增加, 旅遊品質是越來越重視，但因為氣候的變遷,天災人禍不斷,金融風暴,還有最近的政治問題及禽流感等,大大影響台灣旅遊市場,消費意識抬頭,經常發生旅遊糾紛。針對客訴產生時,探討旅遊從業人員處理客訴時,因個人因素及內部組織形成的環境,影響其解決客訴的倫理行為意圖正向影響。

本研究主要目的是運用 Ajzen(2006)提出之計劃行為理論(TPB)來探討旅遊從業人員的道德強度、個人價值、倫理氣候等，對各研究構面之影響關係，進而探討處理客訴的倫理行為意圖之相關變數，針對旅遊從業人員做抽樣對象，在蒐集有效樣本 264份後,結果應用統計軟體進行線性結構模式分析等方法，實證結論歸納如下：
一、旅遊從業人員道德強度與個人價值皆會正向影響其處理客訴之倫理態度。
二、旅遊從業人員倫理氣候會正向影響其處理客訴之倫理主觀規範與倫理行為控制。
三、旅遊從業人員倫理態度、倫理主觀規範與倫理行為控制皆會正向影響其處理客訴之倫理行為判斷。

四、旅遊從業人員倫理行為判斷皆會正向影響倫其處理客訴之倫理行為意圖。

In recent years, increased demand for tourism and leisure, travel more and more attention to quality, but because of climate change, natural and man-made disasters continued, the financial turmoil, there were recent political issues and avian influenza, has significantly affected the Taiwan tourism market, consumer awareness of the consumers, tourism disputes occur frequently. To both consumers and travel agents are not welcome,
for when the complaint arises,explore tourism practitioners when dealing with complaints,formation environment due to individual factors and internal organizations, affecting its influence intention is to resolve complaints of ethical behavior. This research main purpose is using Ajzen (2006) made of plans acts theory(TPB) to discussion tourism practitioners of moral strength, and personal value, and ethics climate,, on the research frame surface of effect relationship, turn discussion processing guest Ltd-of ethics acts intent of related variable, for large Taipei tourism practitioners do sampling object, in collected effective samples 264 copies Hou, results application factors analysis, and description sexual statistics, and reliability analysis and the statistics software for linear structure mode analysis, method, Empirical conclusions are summarized as follows:

1.moral strength and personal values, tourism in China will affect the ethical attitude of dealing with complaints.

2. ethical climate, tourism in China is to influence its handling customer complaint subjective norms of ethics and ethical behavior.

3. tourism practitioners ethical attitudes, subjective norms of ethics and ethical behavior are likely to influence the behaviour of their processing complaints of ethical judgment.

4. tour operators/moral judgment is to influence the behaviour of their processing complaints of ethical intent.

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