推動利組織行為的關鍵：主管價值觀與企業社會責任

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廖冠懿(Liao-Kuan Yi) 查詢紙本館藏

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推動利組織行為的關鍵：主管價值觀與企業社會責任

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摘要(中)

基於管理者在企業中的影響力與地位，其個人價值觀在組織中發揮著巨大的影響力，除了影響自身的態度與行為，組織內的成員甚至顧客也會因主管基於其價值觀傾向制定的相關決策與行為而受到影響，因此探討主管價值觀是如何影響組織利害相關人是非常重要，而在組織中，員工作為企業面對顧客的關鍵角色，其本身的道德與不道德利組織行為將會對組織造成重大的影響，若員工進行正確的利組織行為將會為組織帶來龐大的競爭優勢，促進企業進價值共創，反之如果員工從事不道德利組織行為，即便短期內組織會受益，但長期之下仍會對企業有負面影響，而企業為了能達到與利害相關人之間的價值共創，必須針對與組織互動頻繁的員工和顧客進行研究，探討三者之間的影響關係。再者，企業社會責任作為企業永續發展熱門議題被大量討論，它能代表主管價值觀推動策略的動機，並以此與利害相關人溝通合作達成之間的雙贏，十分適合作為企業對利害相關人溝通的管道，因此本研究可以分為兩個階段，第一階段，觀察主管個人價值觀是否能影響員工的行為，並進一步促使顧客的價值共創行為。第二階段，探討企業社會責任是否能作為傳達管理者價值觀的管道，促進員工價值共創行為並抑制不道德利組織行為。
本研究利用階層線性模型進行跨層次分析，以在臺灣落實企業社會責任之標竿企業與獲取企業社會責任相關獎項之企業做為研究對象，發放問卷時長兩個月，共發放有效問卷總計49組企業，總樣本數為1,089份。研究結果顯示雖然主管價值觀無法直接影響員工行為，但是透過實施企業社會責任，主管可以將其價值觀有效傳遞給員工，並影響員工相關的利組織行為，且企業社會責任作為主管價值觀與員工行為間的中介變數有部分顯著效果，符合本研究預期成果。
本研究之研究貢獻包括以下幾點，第一，主管價值觀確實不會直接影響到員工行
為，大多是透過間接的方式，以相關的方法與策略影響員工。第二，實驗結果應證了
1
主管價值觀是影響企業社會責任實踐的重要因子，且無論是主管的利他或利己價值觀，皆有助於企業社會責任的推動。第三，企業社會責任可以作為影響員工的關鍵策略，推動員工價值共創並抑制不道德利組織行為。第四，企業社會責任可以作為主管價值觀與員工價值共創行為之中介變數，代表主管價值觀影響員工行為。第五，員工價值共創行為確實可以帶動顧客價值共創行為，促進企業整體的發展。

摘要(英)

The influence and position of managers in the enterprise, their personal values play a key role in the organization. In addition to affecting their own attitudes and behaviors, members of the organization and even customers are also affected by the relevant decisions and behaviors made by supervisors based on their value orientations. Therefor, it is important to explore how managers values affect organizational stakeholders, In an organization, employees play a key role in facing customers, and their own ethical and unethical pro-organizational behaviors will have a significant impact on the organization. If employees engage in ethical pro- organizational behaviors, they will bring huge competitive advantages to the organization and promote value co-creation. On the contrary, if employees engage in unethical pro- organizational behaviors, even if the organization will benefit in the short term, it will still has negative impact on the enterprise in the long run, and in order to achieve value co-creation with stakeholders, companies must conduct research on employees and customers who frequently interact with the organization, and explore the impact relationship between each others. In addition, corporate social responsibility has been discussed a lot as a hot topic of corporate sustainable development. It can represent the motivation of the manager′s values to promote strategies, and communicate and cooperate with stakeholders to achieve a win-win situation. It is very suitable as a channel for enterprises to communicate with stakeholders. Therefor, the study can be divided into two stages, In the first stage, observe whether the supervisor′s personal values influence the behavior of employees and further promote customers value co-creation. Second stage, explore whether corporate social responsibility can be used as a channel to convey managers′ values, promote employee value co-creation behaviors, and inhibit unethical pro-organizational behavior.
3
In this study, a cross-level analysis was conducted using a hierarchical linear model, Taking the benchmarking companies for implementing corporate social responsibility in Taiwan and the companies that have won awards related to corporate social responsibility as the research objects, Questionnaires were issued for two months. A total of 49 groups of valid questionnaires were distributed, with a total of 1,089 samples. The research results show that although managers′ values cannot directly affect employee behavior, through the implementation of corporate social responsibility, managers can effectively transmit their values to employees, and affect employee pro-organizational behavior. In addition, corporate social responsibility as a mediator variable between manager values and employee behavior has a partially significant effect, in line with the expected results of this study.
The research contributions of this study include the following points: First, the managers′ values do not directly affect the behavior of employees. Most of them affect employees through related methods and strategies through indirect methods. Second, the experimental results confirm that manager values are an important factor affecting the practice of corporate social responsibility, and whether it is the altruistic or egoistic values of managers, they all contribute to the promotion of corporate social responsibility. Third, corporate social responsibility can be used as a key strategy to influence employees, drive employee value co- creation and inhibit unethical pro-organizational behavior. Fourth, corporate social responsibility can be used as anmediator variable of managers′ values and employee value co- creation, representing that managers values affect employee behavior. Fifth, employee value co-creation behavior can indeed drive customer value co-creation behavior and promote the overall development of the enterprise.

關鍵字(中)

★ ：主管價值觀(利他與利己)
★ 企業社會責任
★ 不道德利組織行為
★ 員工價值共創
★ 顧客價值共創
★ 階層線性模型

關鍵字(英)

論文目次

目錄
第一章緒論 ............................................................................................................................................................ 1 1-1 研究背景與目的 ......................................................................................................................................... 1 1-2 研究價值與預期貢獻 ................................................................................................................................. 7
二、文獻探討 ...................................................................................................................................................... 11 2-1 價值觀....................................................................................................................................................... 11 2-2 主管價值觀............................................................................................................................................... 13 2-3 員工不道德利組織行為(UPOB) .............................................................................................................. 15 2-4 價值鏈與價值共創 ................................................................................................................................... 18 2-5 員工價值共創........................................................................................................................................... 20 2-6 顧客價值共創 ........................................................................................................................................... 23 2-6 企業社會責任........................................................................................................................................... 26
2-6-1 主管價值觀與企業社會責任 ........................................................................................................... 28 2-6-2 企業社會責任與利組織的員工行為 ............................................................................................... 30 2-6-3 主管價值觀、企業社會責任與員工不道德利組織行為、員公布價值共創 ................................ 34
三、研究方法 ...................................................................................................................................................... 37 3.1 研究對象與樣本發放 ............................................................................................................................... 37 3.2 問卷設計 ................................................................................................................................................... 40 3-3 研究變項之操作型定義............................................................................................................................ 40
3-3-1 組織層次 ........................................................................................................................................... 40 3-3-2 員工層次 ........................................................................................................................................... 43 3-3-2 顧客層次 ........................................................................................................................................... 46
3-4 控制變數 ................................................................................................................................................... 48 3-5 研究暨分析方法 ....................................................................................................................................... 49 3-5-1 敘述性統計與相關分析 ................................................................................................................... 49 3-5-2 因素分析 ........................................................................................................................................... 50 3-5-3 信度分析 ........................................................................................................................................... 50 3-5-4 效度分析 ........................................................................................................................................... 50 3-5-5 共同方法變異控制 ........................................................................................................................... 51 3-5-6 變數之組內與組間變異成份分析 ................................................................................................... 52 3-5-7 階層線性模型分析 ........................................................................................................................... 52 四、資料分析 ...................................................................................................................................................... 54 4-1 敘述性統計分析 ....................................................................................................................................... 54
4-2 相關性分析 ............................................................................................................................................... 60 4-3 信度分析 ................................................................................................................................................... 62 4-4 建構效度分析 ........................................................................................................................................... 62
4-4-1 收斂效度 ........................................................................................................................................... 62
4-4-2 區別效度 ........................................................................................................................................... 64 4-5 變數之組內與組間變異成份分析............................................................................................................ 65 4-6 共同方法變異分析 ................................................................................................................................... 66 4-7 研究假設分析結果 ................................................................................................................................... 66
4-7-1 員工不道德利組織行為及員工價值共創之虛無模型.................................................................... 67 4-7-2 「主管利他價值觀」與「主管利己價值觀」對「員工不道德利組織行為」的關係 ................ 68 4-7-3「主管利他價值觀」與「主管利己價值觀」對「員工價值共創」的關係 ................................. 70 4-7-2 「主管利他價值觀」與「主管利己價值觀」對「企業社會責任」的關係 ................................ 73 4-7-3「企業社會責任」對「員工不道德利組織行為」與「員工價值共創」的關係 ......................... 74 4-7-4「企業社會責任」在「主管利他價值觀」、「主管利己價值觀」與「員工不道德利組織行為」、「員工價值共創」之中介關係 ..................................................................................................... 76 4-7-5 顧客價值共創之虛無模型 ............................................................................................................... 80 4-7-6「員工不道德利組織行為」與「員工價值共創」對「顧客價值共創」的關係 ......................... 81
五、結論與建議 .................................................................................................................................................. 84 5-1 研究假設驗證........................................................................................................................................... 84 5-1-1 主管價值觀對於員工行為的影響 ................................................................................................... 85 5-1-2 員工行為對於顧客價值共創影響 ................................................................................................... 86 5-1-3 主管價值觀對於企業社會責任影響 ............................................................................................... 88 5-1-4 企業社會責任對於員工行為影響 ................................................................................................... 89 5-1-5 企業社會責任在主管價值觀與員工行為間的中介效果................................................................ 90 5-2 研究貢獻 ................................................................................................................................................... 92 5-3 實務建議 ................................................................................................................................................... 96 5-4 研究限制與後續研究建議........................................................................................................................ 98 六、參考文獻 .................................................................................................................................................... 100 附錄一主管問卷 ................................................................................................................................................ 122 附錄二員工問卷 ................................................................................................................................................ 124 附錄三顧客問卷 ................................................................................................................................................ 126

圖 1 研究架構圖
圖 2 研究假設架構圖圖 3 中介模型圖
圖 4 研究架構圖結果
7 36 77 85
圖目錄

表目錄
表 1 2018~2021 年實踐企業社會責任之企業
表 2 主管價值觀構面、操作型定義與衡量題項
表 3 企業社會責任構面、操作型定義、衡量題項
表 4 員工價值共創構面、操作型定義與衡量題項
表 5 不道德利組織行為、操作型定義、衡量題項
表 6 顧客價值共創構面、操作型定義與衡量題項
表 7 有效樣本之分組樣本數
表 8 主管有效樣本之基本資料分析(樣本數為 143
表 9 員工有效樣本之基本資料分析(樣本數為 542
表 10 顧客有效樣本之基本資料分析(樣本數為 404 人) 59 表 11 有效樣本之基本資料分析 60 表 12 變數之敘述性統計與相關係數表 61 表 13 變數之 CRONBACH’S Α 係數 62 表 14 變數之收斂效度分析 63 表 15 變數之區別效度分析 64 表 16 變數之組內與組間變異成份分析 65 表 17 員工不道德利組織行為之虛無模型統計值 68 表 18 員工價值共創之虛無模型統計值 68 表 19 主管利他、利己價值觀對員工不道德利組織行為之 HLM 模型 70 表 20 主管利他、利己價值觀對員工價值共創之 HLM 模型 72 表 21 主管利他價值觀、利己價值觀對企業社會責任之一般線性迴歸模型 73 表 22 企業社會責任對員工不道德利組織行為、員工價值共創之 HLM 模型 76 表 23 主管利他價值觀、企業社會責任及員工不道德利組織行為測量結果 78 表 24 主管利己價值觀、企業社會責任及員工不道德利組織行為測量結果 78 表 25 主管利他價值觀、企業社會責任及員工價值共創測量結果 79 表 26 主管利己價值觀、企業社會責任及員工價值共創測量結果 79 表 27 顧客價值共創之虛無模型統計值 80 表 28 員工不道德利組織行為與員工價值共創對顧客價值共創之 HLM 模型 82表 29 研究假設結果 84

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指導教授

李憶萱

審核日期

2022-8-31

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