金融機構從業人員，因為直接經管存戶的財產，個人的操守與正直一直被奉為圭皋。各種法令規章對於防弊，固然有其功效，但越來越多的金融從業人員，以偽善的姿態出現，造成巨大的弊端。今日社會風氣的敗壞，多源自言行不一的偽善行為，其中又以金融事業對社會的影響為最。本研究以金融體系從業人員為樣本，探討組織偽善對組織績效的影響。發現造成組織偽善的因素，可區分為顯性之「利益與資源分配差異」、「管理行動」、「組織獎賞」和隱性的「組織價值觀」、「組織願景」及「認知差距」。本研究並發現金融機構之「經營歷史」、「員工人數」、「資本額」、「營業額」及員工之「職位」高低、「性別」、「教育程度」對造成「組織偽善」之程度，具有明顯之差異性。「管理行動」雖是提升「組織績效」的必備因素，卻是負相關。「認知差距」雖與「組織偽善」，相關程度最高，但與「組織績效」相關的程度則不大，都值得深入探討其原因。

Because financial business employees control over customers’ property, their personal integrity and honesty is considered continuously for the jade tablet high bank. Many regulations are set for prevention of scandals, yet more scandals are happening because of they are being overlooked by the hypocrisy of the executives. When the hypocritical behavior which says one thing and does another comes from the top levels of business influences it all of society. This research studies financial business employees as samples, discusses the relationship between organization hypocrisy and the organizational performance. It finds that, the organization hypocrisy factors can be categorized into explicit factors such as, Resource Distribution Difference, Management Actions, Organizational Reward and implicit factors such as Value, Vision, Cognitive Dissonance. Business history, employee population, capital, avenue, position, gender and the level of education all shows significant variation on organizational hypocrisy and performance. Management action, one of the factors of organizational hypocrisy, shows negative correlation with organizational performance. The cognitive dissonance which has a strong correlation with hypocrisy does not have a significant effect on organizational performance.

中文文獻
1. 刁曼蓬, 李雪莉, & 汪文豪. (2007). 金融監理:大刀對洋槍. 天下雜誌.
2. 江妍慧. (2006). 林忠正涉弊案 金管會形象探底. 新台灣新聞週刊.
3. 行政院金檢會. (2007). 台灣金融機構逾放比率.
4. 行政院經建會. (2005). 二次金改之論述. Retrieved June 17, 2007, from http://www.dof.taipei.gov.tw/dof/files/Policy/%A4G%A6%B8%AA%F7%A7%EF%BD%D7%ADz.pdf
5. 行政院金融監督管理委員會, 中央銀行, & 行政院經濟建設委員會. (民93). 金融服務業發展綱領及行動方案.
6. 梁耀鑌. (民93). 法官如何迎戰兆元金融黑洞. 司法研究年報, 24(8).
7. 楊永年. (2005). 組織行為 (2nd ed.). 桃園: 中央警察大學出版社.
英文文獻
1. Anderson, J. C., & Gerbing, D. W. (1988). Structural Equation Modeling in Practice:A Review and Recommended Two-Step Apporach. Psychological Bulletin, 103(3), 411-423.
2. Ao, K. (2005). The lure of hypocrisy. J Am Psychoanal Assoc, 53(1), 7-22.
3. Barden, J., Rucker, D. D., & Petty, R. E. (2005). Saying One Thing and Doing Another": Examining the Impact of Event Order on Hypocrisy Judgments of Others. Personality and Social Psychology Bulletin, 31(11), 1463-1474.
4. Batson, C. D., Collins, E., & Powell, A. A. (2006). 'Doing Business After the Fall: The Virtue of Moral Hypocrisy'. Journal of Business Ethics, 66(4), 321.
5. Baumeister, R. F., & Newman, L. S. (1994). Selfregulation of Cognitive Inference and Decision Processes. Personality and Social Psychology Bulletin, 20, 3-19.
6. Biga, A. (2004). Hypocrisy Induction to Alter Selection Decisions among Aversive Racists:Analyzing the Role of External Motivation to Respond without Prejudice. University of South Florida.
7. Cameron, S. (2006). Hypocrisy as Irony: Toward a Cognitive Model of Hypocrisy. Metaphor and Symbol, 21(3), 169-190.
8. Cha, S. E., & Edmondson, A. C. When Values Backfire:Leadership, Attribution, and Disenchantment in a Values-Driven Organization. The Leadership Quarterly.
9. Dess, G., & Beard, D. (1984). Dimensions of Organizational Task Environments. Administrative Science Quarterly, 29, 52-73.
10. Dobson, J., & Sabino, A. M. (1991). Ethics of Shareholder Referendums: Corporate Democracy or Hypocrisy? Counterpoint. Review of Business, 13(3), 22.
11. Fine, C. H., & Hax, A. C. (1985). Manufacturing strategy:A methodology and illustration Interfaces, 15(6), 28-46.

12. Finney, J. (2006). Effects of making moral decisions on moral hypocrisy. Journal of Undergraduate Psychological Research, 1(9).
13. Foote, D. (2001). The question of ethical hypocrisy in human resource management in the U.K. and Irish charity sectors. Journal of Business Ethics, 34(1), 25.
14. Freud, S. (1959). Fragments of an Analysis of a Case of Hysteria. Collected Papers (3 ed.). New York: Basic Books.
15. Fried, C. B., & Aronson, E. (1995). Hypocrisy, Misattribution, and Dissonance Reduction. Personality and Social Psychology Bulletin, 21(9), 925-933.
16. Jones, J. (2001). Ethics Revisited. The 1990s: an "ethical decade" or a decade of hypocrisy? . The Flinders University of South Australia, Adelaide South Australia.
17. Kaiser, H. F. (1970). A Second Generation Little Jiffy. Psychometrika, 35, 401-415.
18. Larson, E. C., & LaFasto, J. F. M. (1989). Teamwork: What Must Go Right/What Can Go Wrong Newbury Park:CA: Sage Publications.
19. Lin, C., Madu, C. N., Kuei, C.-H., & Lu, M. H. (2004). The relative efficiency of quality management practices: A comparison study on American-, Japanese-, and Taiwanese-owned firms in Taiwan. The International Journal of Quality & Reliability Management, 21(4/5), 564.
20. Maes, H. (2004). Modesty, asymmetry, and hypocrisy. Journal of Value Inquiry, 38(4), 485.
21. Philippe, W. T., & Koehler, W. J. (2005). A Factor Analytical Study of Perceived Organizational Hypocrisy. S.A.M. Advanced Management Journal, 70(2), 13.
22. Robbins, S. P., & Coulter, M. (2005 ). Management (8th ed.). NJ: Prentice Hall.
23. Steers, R. M. (1975). Problem in the measurement of organization effectiveness. Administrative Science Quarterly, 20(2), 546-548.
24. Stevens, J. M., Beyer, J. M., & Trice, H. M. (1978). Assessing Personal, Role, and Organizational Predictors of Managerial Commitment. The Academy of Management Journal, 21(3), 380-396.
25. Stone, J., Cooper, J., Wiegand, J., & Aronson, E. (1997). When Exemplification Fails: Hypocrisy and the Motive for Self-Integrity. UMW.
26. Swamidass, P. M., & Newell, W. T. (1987). Manufacturing stratege,environmental uncertainly and performance:a path analytic model. Management Science, 33(4), 509-524.
27. Szabados, B., & Soifer, E. (1999). Hypocrisy, change of mind, and weakness of will: How to do moral philosophy with examples. Metaphilosophy, 30(1-2), 60-78.
28. Trivers, R. L. (1985). Social Evolution. Menlo Park, CA: Benjamin/Cummings.
29. Weaver, C. E. (2003). The Hypocrisy of International Organnization:The Rhetoric, Reality, and Reform of the World Bank. University of Wisconsin.
30. Welch, J. (2002). JackWelch 自傳 (黃佳瑜, Trans.). 台北: 大塊文化.