本研究的目的在探討企業倫理(business ethics)與員工士氣(staff morale)之關係，兼論異文化管理制度(cross-cultural management system)之干擾影響，並比較英美日三國在台灣子公司的差異。本研究透過郵寄問卷(questionnaires survey)的方式，邀請英國、美國及日本在台灣子公司之企業高階主管填寫。總共寄發950份問卷，回收368份問卷，扣除無效問卷37份，有效問卷共有331份，有效回收率為38.73%。本研究發現：企業倫理落實程度與員工士氣成正向顯著關係；異文化管理制度對企業倫理與員工士氣之干擾影響獲得實證支持；英美日在台灣子公司在企業倫理落實程度、員工士氣與異文化管理制度程度的比較上，日本在台灣子公司的平均分數均高於美國與英國在台灣的子公司。本研究建議多國籍企業應充分落實企業倫理，並透過第三文化管理來實施管理與福利等制度，能獲得不同宗教、民族與不同文化員工的支持與和諧團結，進而提高員工士氣，創造双贏卓越績效。
This study empirically examined the relationship between business ethics and staff morale of enterprises, the moderate effects of cross-cultural management system, as displayed the difference among subsidiary companies of British, U.S. and Japan included. The data was composed of high-ranking managers of the subsidiary companies of British, U.S. and Japan; considered the difference among company cultures, and was collected by 950 questionnaires. Of all 368 recovered questionnaires, the questionnaire efficiency was 38.73%, where the valid questionnaires were 331.
Our empirical results indicated that the carry out of business ethics in enterprises was positively related to staff morale and also supported was the finding of the moderating effect of cross-cultural management on the relationship between business ethics and staff morale, an approach endorsed within ethics literature. In addition, Japan’s subsidiary companies had a higher ranking than the U.S. and British subsidiaries in the carry out of business ethics, staff morale and cross-cultural management system.
The findings indicated that organizational leaders could integrate business ethics and the 3rd cross-cultural management system as a means to generate a favorable work environment which enhanced staff morale.
