本研究目的在探討異文化管理與組織承諾的關係影響之研究，並探究企業倫理教育訓練對異文化管理與組織承諾之干擾效果，且比較美、日、德MNE在台灣子公司的差異。本研究採問卷調查法，以美、日、德MNE在台灣子公司的主管與員工為訪問對象，共計發出600份問卷，回收406份，扣除無效問卷23份，有效問卷為383份，有效回收率為63.8%。
本研究發現，異文化管理與組織承諾是呈現正向關係，MNE在台灣子公司採取第三文化管理的項目越多，會較第一及第二文化更能提高該員工對企業的組織承諾；而企業倫理教育訓練對異文化管理與組織承諾具有干擾效果，其中世界市民教育訓練的內心激勵效果要較一般工作教育訓練的方式，更能提升子公司員工的組織承諾與其構面。此外，美、日、德MNE在台灣子公司對組織承諾感受之情形為：日本MNE較高、德國MNE次之、美國MNE較低。
This study empirically examines the relationship between cross-culture management and organizational commitment. And to compare the differences of the subsidiary companies of Japan, the United States of America and Germany in Taiwan. This study is conducted via questionnaires survey to collect the data for empirical analysis. Among 600 copies of questionnaires sending, 406 filled questionnaires were returned to re-searcher and after omitting 23 incompletely filled questionnaires, the total valid re-sponding quantitates is 383 and the rate is 63.8%.
The results of empirical analysis indicate that cross-culture management system is positive and significant to influence organizational commitment. In addition, through business ethics education and training, it could influence employee have a positive and significant moderating consequences between cross-culture management and organizational commitment. And that means the commitment of employee could be encouraged and strengthened when enterprises require their employee take intra-job training pro-grams about business ethics.
