中文摘要
隨著全球化的潮流與國際行銷的運作，充分瞭解不同國家間，不同文化對行銷道德的影響是無法避免的課題；因此本研究的目的在引進跨文化的概念，探討不同文化在行銷道德決策過程中所扮演的角色，以提供跨國企業經營時的決策考量。
因而本研究的重點在於探討當個人面對行銷道德問題時，所遭遇情境的道德強度高低、個人道德哲學的理想主義與相對主義偏向以及文化的差異性，所對個人道德決策中的知覺、判斷及意圖之間的影響性，
因此本研究以問卷作為調查方式，經過兩種語言的對等反覆多次翻譯以及前測修正之後，發展出一份具有高信度、效度的調查工具；此外，為使中、美、法三國間的跨文化比較具有代表性，因此所調查的對象為具有相同教育程度以及年齡相近的管理學院碩士生（MBA），以消除非文化因素所帶來的干擾。此外，本研究乃採用驗證性的資料分析作為研究方法以驗證本架構合適性。
本研究發現：
1. 證明了不論在何種文化情境下，個人面臨道德問題時，確實存有道德決策過
程三階段的正向關係。
2.證實了在跨文化情境下，道德強度與道德決策過程具有正相關之關係。
3.證實在不同的文化下，個人道德哲學與道德決策各階段之相關性會有不同的
表現。
4.證明在不同的文化環境下，文化在道德決策過程中所扮演的角色便會有明顯
的差別存在。
5.證明文化與道德哲學並不具關連性。

英文摘要
By the trend of Globalization and international marketing, it is impossible for us to neglect the different thoughts of marketing ethics among different countries and cultures. Therefore, the purpose of this research is to discuss the role of cultures in the marketing ethical decision-making procedure by using the concept of cross-cultures.
Thus, the point of this research is in that when individuals face the dilemma of marketing ethics, the interactions of dilemma of moral intensity, personal moral philosophy and the differences of cultures will influence on individuals' perception, judgement and intention.
In this research, We use the questionnaire as a tool to test the hypotheses and use back-translation technique to translate items between Chinese and English. Our samples are selected from Taiwan, American and France MBA students who have similar age and education background in order to lessen the interference of non-cultural factors. Besides, we will use the confirmatory statistics analysis to test the fit of these hypotheses.
Findings:
1. We found that there will be a positive relationship among there stages of ethical decision-making under any cultural environment.
2. We found that moral density has a positive relationship with the procedure of ethical decision-making.
3. We found that there will have different relationships among moral philosophy and three stages of ethical decision-making in different countries.
4. we found that different cultures will play different roles in the ethical decision-making procedure.
5.We found that culture has no relationship with moral philosophy.

目 錄
目錄……………………………………………………………………………Ⅰ
表目錄…………………………………………………………………………Ⅱ
圖目錄…………………………………………………………………………Ⅲ
第一章 緒論…………………………………………………………………1
第一節 研究背景與動機…………………………………………………1
第二節 研究目的…………………………………………………………3
第三節 研究限制…………………………………………………………4
第二章 文獻探討……………………………………………………………5
第一節 行銷道德…………………………………………………………5
第二節 行銷道德決策模型………………………………………………7
第三節 個人的道德哲學 ………………………………………………26
第四節 文化構面 ………………………………………………………29
第五節 研究假設 ………………………………………………………35
第三章 研究方法 …………………………………………………………36
第一節 研究架構 ………………………………………………………36
第二節 問卷設計 ………………………………………………………38
第三節 操作型變數定義 ………………………………………………42
第四節 問卷發展及信度分析 …………………………………………46
第五節 樣本分析 ………………………………………………………52
第六節 研究分析方法 …………………………………………………55
第四章 實證結果分析 ……………………………………………………57
第一節 各構面得分水準 ………………………………………………57
第二節 線性結構方程模式之適配性分析 ……………………………73
第三節 線性結構方程模式之資料分析 ………………………………75
第四節 各文化之驗證架構圖 …………………………………………84
第五章 發現與建議 ………………………………………………………88
第一節 發現與討論 ……………………………………………………88
第二節 未來研究之建議 ………………………………………………92
第三節 本研究之管理意涵 ……………………………………………94
參考文獻 ………………………………………………………………………95
附錄一 Kohlberg (1969)認知道德發展模式(CMD)……………………………100
附錄二 中文問卷 ……………………………………………………………101
附錄三 英文問卷 ……………………………………………………………106

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