經理人道德哲理對專案評估決策之影響：中國之證據

Abstract

本研究以實驗法探討中國社會主義情境下，個人層級道德判斷與代理問題對經理人專案評估決策之影響。主要發現如下，首先，在中國社會主義情境下，其代理問題對可能失敗專案決策之影響，與過去資本主義情境的實證結果相似，顯示在存有資訊不對稱的情境下人性利己本質具共同性，不因社會或制度差異而有所改變。其次，具高理想主義道德哲理之專案經理，比低理想主義道德哲理之專案經理較會停止可能失敗專案之執行，隱含在中國社會主義體制下，個人層次之理想主義道德哲理維度可減緩對可能失敗專案的承諾續擴現象。最後，社會期望偏誤在中國社會主義情境下係普遍存在的現象，值得未來以中國社會主義為背景的行為面研究者加以注意。本文結果除使相關文獻更為豐富外，更可提供跨國企業管理階層在晉用中國人才時之重要參考。

The purpose of this study is to examine the effects of individual moral philosophy on managers’ project decision in China. The major findings are as follows. First, agent problem on the decision of possibly failing project under Chinese socialist society is similar to the prior research under the settings of capitalist situations. The problem occurred within the environment of asymmetry information doesn’t be changed under whether different societies or political systems. Secondly, those managers with high idealism of moral philosophy tend to discontinue a possibly failing project than those managers with low idealism of moral philosophy. The result shows that the individual moral philosophy can indeed mitigate the escalating phenomenon of managers’ commitment. Finally, as social desirability bias is a popular phenomenon in Chinese society, it is valuable for the future behavioral researchers of socialist society to note. Excepting enriching the relevant literature, the results of this study can be offered some insights of recruiting talents for the management of multinational corporations in China.