企业伦理的分析模式与体制变迁An Analytic Model of Business Ethics and Institutional Change 关键词:企业伦理,体制变迁,企业决策Keywords: Business Ethics, Institutional Change, Business Decision论文初稿发表于中央大学举办之「企业伦理与永续进展研讨会」。企业伦理的分析模式与体制变迁中文摘要本论文从多个例子中说明体制变迁对于企业伦理的影响,并提出一个简单的分析架构。根据 James G. March 对于决策的两种逻辑的说法,本讨论认为任何一个企业行为应该放在伦理与利益两个面对观察。体制变迁也可以使不伦理的行为成为伦理行为,也有可能从伦理变成不伦理。同样地,因为体制的变迁,也可能对企业利益发生相反的影响。这些影响因素可能来自法律法律规范、自由化思潮、消费者意识、产业生态、经济条件等。管理学者在讨论企业伦理问题,应该注意体制对于企业伦理的影响,不能仅从单纯的伦理道德原则认定企业行为是否合乎伦理。AbstractThis study employs many real cases and examples to describe the impact of institutional change on business ethics. An analytical framework is developed based on the description. Following the two decision logics that James G. March proposes, this study believes that any business behavior should be observed from two dimensions, namely ethics and utility. Due to the institutional change, an originally ethical behavior can be thought of as unethical, and vice verse. Similarly, a utilitarian behavior could become negatively utilitarian. Institutional change factors include laws, deregulation, consumer movement, industrial structure, economic conditions, and so on. When studying business ethics, management scholars should notice the impact of institutions on business ethics, not simply follow moral or philosophical guidance.企业伦理的分析模式与体制变迁壹、绪言高雄县环保局连日来陆续整理有关委托运泰公司代清理的事业机构名称及废弃物种类,...环保局人员指出,...,运泰处理的有毒废弃物,以含重金属的有害污泥违者,其中八十五年清除的一批台塑汞污泥,被认为就是台塑输...