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研究生： 邱蕙君
Chiu, Hui-Chun
論文名稱： An Empirical Study of the Relationships between Business Ethics and Corporate Performance
An Empirical Study of the Relationships between Business Ethics and Corporate Performance
指導教授： 杜富燕
Duh, Fu-Yann
學位類別： 碩士
Master
系所名稱： 管理學院 - 國際管理碩士在職進修專班(IMBA)
International Master of Business Administration(IMBA)
論文出版年： 2005
畢業學年度： 93
語文別： 英文
論文頁數： 115
外文關鍵詞： ability of implementing business ethics, Business ethics, outcomes of ethical practices, corporate performance, awareness of business ethics
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    　　During the past two decades, business ethics became an important element for stakeholders’ to evaluate a firm’s integrity. Incidents like Enron and WorldCom have made stakeholders and investors pay much attention on the importance of corporate business ethics.

    　　The first purpose of this study is to investigate the impacts of awareness of business ethics and ability of implementing business ethics on outcomes of ethical practices. Second purpose of this study is to examine the relationships between outcomes of ethical practices and corporate performance.

    　　Data were collected from foreign enterprises in Taiwan, which is grouped into Japan, Europe, and United States, by using mail and Internet questionnaires. Total of 114 questionnaires are valid. Regression analysis of the results indicate that (1) ability of implanting business ethics especially reward systems and training programs has significant impact on outcomes of ethical practices, and (2) outcomes of ethical practices is significantly influenced corporate growth in sales, financial performance, and overall satisfaction. Awareness of business ethics does not have significant impact on outcomes of ethical practices. Some explanations as well as limited generalizations and implication are developed.

    ACKNOWLEDGEMENTS I ABSTRACT II TABLE OF CONTENTS III LIST OF TABLES VII LIST OF FIGURES IX CHAPTER ONE INTRODUCTION 1 1.1 Research Background and Motivations 1 1.2 Research Objectives 3 1.3 Research Procedure 4 1.4 Research Structure 5 CHAPTER TWO LITERATURE REVIEW 7 2.1 Theoretical Foundation 7 2.1.1 Definition of Business Ethics and Ethical Issues 7 2.1.2 Awareness of the Important of Business Ethics 9 2.1.3 Ability to Implement Ethical Knowledge 14 2.1.4 Outcomes of Ethical Practices 18 2.1.5 Corporate Performance 19 2.2 Interrelationships among Ethical Climates, Outcomes of Ethical Practices, and Corporate Performance 21 2.2.1 Interrelationships between Awareness of the Importance of Business Ethics and Outcomes of Ethical Practices 21 2.2.2 Interrelationships between Ability to Implement Ethical Knowledge and Outcomes of Ethical Practices 22 2.2.3 Interrelationships between Outcomes of Ethical Practices and Corporate Performance 23 2.3 Control Variables 25 2.3.1 Industrial type 25 2.3.2 Nationality 25 2.3.3 Entry mode 26 CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY 27 3.1 The Conceptual Model 27 3.2 Construct Measurement 28 3.2.1 Awareness of the Importance of Business Ethics 29 3.2.2 Ability to Implement Ethical Knowledge 32 3.2.3 Outcomes of Ethical Practices 34 3.2.4 Corporate Performance 35 3.2.5 Basic Information of Firms and Respondents 38 3.3 Hypotheses to be Tested 38 3.4 Questionnaire Design 39 3.5 Sampling Plan 40 3.6 Data Analysis Procedures 40 3.6.1 Descriptive Statistic Analysis 41 3.6.2 Reliability of the Measurement Variables 41 3.6.3 Difference of Research Variables 41 3.6.4 Interrelationships between Research Variables 41 CHAPTER FOUR RESEARCH ANALYSIS AND RESULTS 43 4.1 Introduction 43 4.2 Descriptive Analysis 43 4.2.1 Data Collection 43 4.2.2 Characteristics of Respondents’ Firms and Respondents 44 4.2.3 Measurement Results for Relevant Research Variables 45 4.3 Reliability Test 55 4.3.1 Awareness of the Importance of Business Ethics 55 4.3.3 Outcome of Ethical Practices 61 4.3.4 Corporate Performance 63 4.4 Interrelationships between Research Variables 67 4.4.1 Effects of Awareness of the Importance of Business Ethics on Outcomes of Ethical Practices 72 4.4.2 Effects of Ability to Implement Ethical Knowledge on Outcomes of Ethical Practices 73 4.4.3 Effects of Outcomes of Ethical Practices on Corporate Performance 75 4.5 Structure Equation Model (SEM) 76 4.5.1 Overall SEM 77 4.5.2 Direct Effects of Awareness of the Importance of Business Ethics on Corporate Performance 80 4.5.3 Direct Effects of Ability to Implement Ethical Knowledge on Corporate Performance 81 4.5.4 Direct Effects of SEM 83 CHAPTER FIVE CONCLUSIONS AND SUGGESTIONS 86 5.1 Research Conclusions 86 5.1.1 All Firms 87 5.1.2 Manufacture Firms 88 5.1.3 Non-Manufacture Firms 88 5.1.4 Japanese Firms 89 5.1.5 European Firms 89 5.1.6 American Firms 90 5.1.7 FDI Firms 90 5.1.8 Non-FDI Firms 90 5.2 Further Discussions 91 5.2.1 Relationships between Awareness of the Importance of Business Ethics and Outcomes of Ethical Practices (H1a ~ H1d). 91 5.2.2 Relationships between Ability to Implement Ethical Knowledge and Outcomes of Ethical Practices (H2a ~ H2d). 91 5.2.3 Relationships between Outcomes of Ethical Practices and Corporate Performance (H3a ~ H3d). 92 5.2.4 Relationships between Awareness of the Importance of Business Ethics, Ability to Implement Ethical Knowledge, and Corporate Performance. 93 5.3 Managerial Implications 94 5.3.1 Awareness of the Importance of Business Ethics and Outcomes of Ethical Practices. 94 5.3.2 Ability to Implement Ethical Knowledge and Outcomes of Ethical Practices. 94 5.3.3 Outcomes of Ethical Practices and Corporate Performance 95 5.4 Research Suggestions 95 5.4.1 Longitudinal Research 95 5.4.2 Research Framework 95 5.4.3 Qualitative Approach 96 5.4.4 Data Collection 96 5.4.5 Respondent 96 5.4.6 Response Rate 96 5.4.7 Measurement Method 97 REFERENCES 98 APPENDIXES 103 Appendix – 1: Survey Questionnaire English Version 103 Appendix – 2: Survey Questionnaire Japanese Version 103

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