本研究問題是探討企業倫理(business ethics)與組織承諾(organizational commitment)之關係，兼論異文化管理(cross-cultural management)之干擾效果，並比較荷日美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，邀請荷蘭、日本及美國在台灣子公司之企業高階主管填寫。總共寄發500份問卷，回收234份問卷，扣除無效問卷20份，有效問卷共有214份，有效回收率為42.8%。
本研究發現：企業倫理落實程度與組織承諾成正向顯著關係；異文化管理制度對企業倫理與組織承諾之干擾影響獲得實證支持；荷日美在台灣子公司在企業倫理落實程度、組織承諾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荷蘭在台灣的子公司。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各項管理與福利等制度，能獲得員工的支持與和諧團結，進而提高員工組織承諾，創造卓越績效，以分享員工、股東、經營團隊及回饋社會，增益人民幸福。
This study empirically examined the relationship between business ethics and em-ployee’s organizational Commitment, the moderate effects of cross-cultural management system, as displayed the difference among subsidiary companies of Netherlands, U.S. and Japan included. The data was composed of high-ranking managers of the subsidiary companies of Netherlands, U.S. and Japan; considered the difference among company cultures, and was collected by 500 questionnaires. Of all 234 recovered questionnaires, the questionnaire efficiency was 42.83%, where the valid questionnaires were 214.
Our empirical results indicated that the carry out of business ethics in enterprises was positively related to employee’s organizational Commitment and also supported was the finding of the moderating effect of cross-cultural management on the relationship between business ethics and employee’s organizational Commitment, an approach en-dorsed within ethics literature. In addition, Japan’s subsidiary companies had a higher ranking than the U.S. and Netherlands 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 employee’s organizational Commitment, to increase sharing of employees, shareholders and management team, and to contribute to the community, and promote the people's happiness.
