本研究運用Ajzen (1985)計畫行為理論及Jones (1991)之道德強度、French & Raven (1959) 所歸類的權力來研究權力與道德強度對決策過程與意圖是否有影響。研究採用問卷調查方式，並以迴歸分析，驗證各假說之間關係。

本研究結果發現，不同的議題，會有不盡相同的結論。在計畫行為理論部份，態度與規範構面與意圖呈現顯著正相關，控制構面與意圖呈現微弱負相關。道德強度與規範構面呈現顯著正相關。權力確實會影響整體，且不同形式的權力會有不同的數據結果。

本研究認為： 想要提升員工道德行為，主管以身做則與環境的建構是最重要的，當文化漸漸形成時，在人才甄選時要求較高的道德標準，再透過訓練與教導，讓內部員工遵循高道德行為模式，可讓公司進入高道德行為的良好循環。

The research makes use of ‘The theory of planned behavior’ in moral decision process and moral intensity proposed by Jones (1991), social power proposed by French & Raven (1959) . The purpose of research is tried to understand the relation between power and moral decision. Moral intensity is also considered in this research. This research takes method of survey questionnaire, and confirms the relationship between each hypothesis by means of hierarchical regression.

The results of this study indicated that different issue makes different responses. The moral intensity makes positive effect in moral decision process. Social power also makes effect in moral decision process but different ways of using power will make different results.

This research proposed some suggestions that if management wants to improve their staff’s ethical behavior they have to make an example first. Then they have to build an environment and particular atmosphere to support this goal.

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