此理論性研究的根基在於詳細地文獻論證，整合「計劃行為理論與東西方文化差異」之探討，用以推進現有的道德決策模型。藉由計畫行為理論(著墨於知覺行為控制、員工態度和主觀規範的作用)，及跨文化研究(兩者在道德決策理論模型的發展過程中相對較少受到關注)的綜合探討，於此論文提出道德決策模型的新建構。以不同文化背景為前因，此模型假設職員於工作環境，面臨倫理困境所致的兩難情況，其道德思維過程的作用進行廣泛地討論。大部分文獻回顧源自於排名傑出的國際同儕審查期刊，其中大多被列入社會科學引文索引的資料庫。為拓寬道德決策理論，並做出原創性觀點的貢獻，此論文藉審視既有的文獻，擬出以往較少探究或尚未明確的八個研究問題。作為回答研究問題，可能的解釋將接續進行討論，並為將來的學術研究提出十四個主張建議，假定其可能新衍生發展出的調研結果。首先，鑑於計畫行為理論的觀點，組織道德氛圍、獎懲後果和重要他人(如工作前輩或上司)等變項，與職員參與道德決策的意圖可能有高強度關聯；然而，自我的道德許可證效應對其意圖則可能呈現負相關。第二大部分加入東西方文化因素論述，個人在道德決策過程受西方文化(在較多數國家符合其典型的文化傾向，如英國和美國)所致的不同影響層面的情況(平均而言，且有大量樣本為研究基底)，則與東方國家(如台灣和日本)的情勢截然不同。因此，在不同文化背景下，職員如何以不同的形式做決策和對應原因，以及個人的道德敏感度是否反映出道德或不道德的行為意圖，將在後續近一步解釋。最後，此研究將道德決策模型的相關研究、計畫行為理論和文化因素等文獻作綜合性探討，為道德決策模型之研究提供新思路。另外，針對此論文的主張賦予一些潛在的實際管理意涵，讓經理人在道德決策過程的領域與知識，亦得到實質性效益。

Following a detailed literature review, this theoretical study integrates “research evidence on the theory of planned behavior (TPB) with research on Western and Eastern cultural differences,” to advance current models of ethical decision making (EDM). A new EDM model is presented by integrating TPB (focusing primarily on the roles of perceived behavioral control, employee attitudes and subjective norms) and cross cultural research (two areas that have received little attention in the process of developing EDM theoretical models) to hypothesize a broader scope of employee thought processes that may occur when employees in different cultures face ethical dilemmas in work settings. The majority of literature obtained in this thesis has been sourced from well ranked international peer-reviewed journals, most of which are listed in the social science citation index (SSCI). In an attempt to broaden theory and contribute original ideas to the EDM literature, this thesis presents eight research questions, developed from a detailed literature review. These questions raise issues previously overlooked, or lacking clarity. Possible answers to these questions are discussed leading to fourteen propositions for future research, hypothesizing likely findings. Drawing on the TPB, it is argued that the components of organizational ethical climate, consequences of punishments/ awards, and significant others (such as senior employees or supervisors) are likely to have strong relationships with employees’ intentions to engage in EDM, while self-licensing effects are likely to have a negative relationship. In relation to themes in eastern and western cultures, it is argued that individuals influenced by western cultural trends (such as those that have been proposed to be more typical in countries such as the UK and USA) are likely to be influenced in different ways when making ethical decisions (on average, and where large samples are studied) – compared to those in eastern countries such as Taiwan and Japan. Explanations are provided as to how and why employees in different cultures may tend to arrive at their decisions in different ways, and how ethical sensitivity could influence the willingness to engage in ethical or unethical behavior. Finally, this study synthesizes research on EDM with TPB and culture literatures to provide support and ideas for research taking new directions in EDM. The work also highlights some of the potential practical implications of the propositions, and how they could have a beneficial effect on managers’ understanding of the EDM processes.

THESIS VALIDATION LETTER ...............................................................................i
摘要 (CHINESE ABSTRACT) .................................................................................. ii
ABSTRACT............................................................................................................. iii
TABLE OF CONTENTS ........................................................................................... v
LIST OF FIGURES ............................................................................................... viii
LIST OF TABLES ................................................................................................... ix
CHAPTER I. INTRODUCTION................................................................................. 1
1.1. OVERALL INTRODUCTION..................................................................... 1
1.2. RESEARCH AIM AND OBJECTIVES ........................................................ 2
1.3. THESIS STRUCTURE ................................................................................ 3
CHAPTER II. METHODOLOGY............................................................................... 4
2.1. GOOGLE TRENDS.......................................................................................... 4
2.2. SEARCH STRATEGY AND RELIABILITY ........................................................... 6
2.3. RESEARCH ETHICS ....................................................................................... 9
CHAPTER III. LITERATURE REVIEW .................................................................. 10
3.1. THEORY OF PLANNED BEHAVIOR (TPB) ...................................................... 10
3.1.1 Attitude toward Behavior ....................................................................... 12
3.1.2 Subjective Norm .................................................................................... 12
3.1.3 Perceived Behavioral Control (PBC) ...................................................... 13
3.2. ETHICAL DILEMMA (ED) ............................................................................ 16
3.2.1. Types of Ethical Dilemmas .................................................................... 17
3.3. STAKEHOLDERS IN ETHICAL DILEMMAS........................................................ 23
3.3.1 Normative Stakeholder in Relation to Subjective Norm........................... 24
3.3.2 Stakeholders’ EDM in Business Context................................................. 25
3.4. ETHICAL DECISION MAKING (EDM)............................................................ 26
3.5. SCHWARTZ’S INTEGRATED ETHICAL DECISION MAKING (I-EDM) MODEL ..... 27
3.5.1. Ferrell and Gresham’s Contingency Model of EDM................................ 32
3.5.2. Trevinõ’s Person-Situation Interactionist Model of EDM ........................ 34
3.5.3. Rest’s Moral Development and Kohlberg’s Moral Judgement ................. 37
3.5.4. Jones’ Issue-Contingent Model of EDM ................................................. 42
3.5.5. Haidt’s Intuitionist Model ...................................................................... 47
3.5.6. Sonenshein’s Sense making-Intuition Model (SIM)................................. 48
CHAPTER IV. ANALYSIS & PROPOSITIONS: PART 1 ........................................ 50
4.1. INTEGRATING TPB AND EDM MODELS ....................................................... 50
4.1.1. All TPB Factors as Significant ............................................................... 50
4.1.2. PBC as NOT Salient .............................................................................. 53
4.1.3. Ajzen’s Re-Definition of PBC ................................................................ 54
4.2. SUMMARY OF I-EDM MODEL ..................................................................... 55
4.3. PROPOSITIONS: PART I ................................................................................ 58
4.4. RESEARCH QUESTIONS: PART I ................................................................... 63
CHAPTER V. ANALYSIS AND PROPOSITIONS: PART 2 .................................... 64
5.1. ROLE OF CULTURE ..................................................................................... 64
5.2. THEMES IN EASTERN AND WESTERN CULTURE RESEARCH ............................ 64
5.2.1. Hofstede’s Culture Dimensions .............................................................. 65
5.3. PROPOSITIONS: PART II CULTURAL DIMENSIONS .......................................... 68
5.3.1. Hall’s Contexts of Culture...................................................................... 72
5.4. PROPOSITIONS: PART II CONTEXTS OF CULTURE .......................................... 72
5.5. THE SUBSEQUENT RESEARCH QUESTIONS .................................................... 74
CHAPTER VI. CONCLUSIONS .............................................................................. 79
6.1. OVERALL CONCLUSIONS............................................................................. 79
6.2. LIMITATIONS.............................................................................................. 83
6.3. PRACTICAL IMPLICATIONS .......................................................................... 84
6.4. FUTURE RESEARCH .................................................................................... 85
REFERENCES......................................................................................................... 88
APPENDIX.............................................................................................................. 99

Ajzen, I., & Fishbein, M. (1969). The prediction of behavioral intentions in a choice situation. Journal of Experimental Social Psychology, 5(4), 400-416.
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action control (pp. 11-39). Springer, Berlin, Heidelberg.
Ajzen, I. (1988). Attitudes, Personality and Behaviour (Ed). Milton-Keynes England: Open University Press, McGraw-Hill.
Ajzen, I. (1989). Attitude structure and behavior. In A. R. Pratkanis, S. J. Breckler, & A. G. Greenwald (Eds.), Attitude Structure and Function (pp. 241-274). Hillsdale, N.J.: L. Erlbaum Associates.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50, 179-211.
Ajzen, I. (2001). Nature and operation of attitudes. Annual Review of Psychology, 52(1), 27-58.
Ajzen, I. (2002). Perceived behavioral control, self‐efficacy, locus of control, and the theory of planned behavior. Journal of applied social psychology, 32(4), 665-683.
Ajzen, I. (2005). Attitudes, personality, and behavior (2nd Ed.). Milton-Keynes, England: Open University Press, McGraw-Hill.
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314-324.
Ajzen, I. (2020). The Theory of Planned Behavior: A Bibliography. https://
people.umass.edu/aizen/tpbrefs.html
Al-Rafee, S., & Dashti, A. E. (2012). A cross cultural comparison of the extended TPB: The case of digital piracy. Journal of Global Information Technology Management, 15(1), 5-24.
Ahmad, M. G., Klotz, A. C., & Bolino, M. C. (2020). Can good followers create unethical leaders? How follower citizenship leads to leader moral licensing and unethical behavior. Journal of Applied Psychology.
Boyd, B., & Wandersman, A. (1991). Predicting Undergraduate Condom Use with the Fishbein and Ajzen and the Triandis Attitude‐Behavior Models: Implications for Public Health Interventions. Journal of Applied Social Psychology, 21(22), 1810-1830.
Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological Review, 84(2), 191.
Bandura, A. (1997). Self-efficacy: The exercise of control. New York, NY Freeman.
Bartels, K. K., Harrick, E., Martell, K., & Strickland, D. (1998). The relationship between ethical climate and ethical problems within human resource management. Journal of business ethics, 17(7), 799-804.
Blodgett, J. G., Lu, L. C., Rose, G. M., & Vitell, S. J. (2001). Ethical sensitivity to stakeholder interests: A cross-cultural comparison. Journal of the Academy of Marketing Science, 29(2), 190-202.
Beierle, T. C. (2002). The quality of stakeholder‐based decisions. Risk Analysis: An International Journal, 22(4), 739-749.
Buchan, H. F. (2005). Ethical decision making in the public accounting profession: An extension of Ajzen’s theory of planned behavior. Journal of Business Ethics, 61(2), 165-181.
Crain, W. C. (1985). Theories of development: Concepts and applications (2nd Ed.). Prentice-Hall, Inc.
Cialdini, R. B., Reno, R. R., & Kallgren, C. A. (1990). A focus theory of normative conduct: Recycling the concept of norms to reduce littering in public places. Journal of Personality and Social Psychology, 58(6), 1015.
Carpenter, T. D., & Reimers, J. L. (2005). Unethical and fraudulent financial reporting: Applying the theory of planned behavior. Journal of Business Ethics, 60(2), 115-129.
Curtis, M. B., Conover, T. L., & Chui, L. C. (2012). A cross-cultural study of the influence of country of origin, justice, power distance, and gender on ethical decision making. Journal of International Accounting Research, 11(1), 5-34.
Chan, L. M., Othman, J., & Joned, R. (2011). The conceptual model of personal moral philosophy (PMP) and ethical decision making (EDM). Journal of Management Research, 3(2), 1-14.
Deighton, J., & Grayson, K. (1995). Marketing and seduction: Building exchange relationships by managing social consensus. Journal of Consumer Research, 21(4), 660-676.
Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of management Review, 20(1), 65-91.
Fishbein, M., & Ajzen, I. (1975). Belief attitude, intention, and behavior: An introduction to theory and research. Reading, MA: Addison-Wesley.
Fishbein, M., & Ajzen, I. (2010). Predicting and changing behavior: The reasoned
action approach, New York, NY: Psychology Press.
Flannery, B. L., & May, D. R. (2000). Environmental ethical decision making in the US metal-finishing industry. Academy of management Journal, 43(4), 642-662.
Freeman, R.E. (1984), Strategic Management: A Stakeholder Approach, Pitman, Boston, MA.
Ferrell, O. C., & Gresham, L. G. (1985). A contingency framework for understanding ethical decision making in marketing. Journal of Marketing, 49(3), 87-96.
Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge university press.
Ferdous, A. S., & Polonsky, M. J. (2013). Predicting Bangladeshi financial salespeople's ethical intentions and behaviour using the theory of planned behaviour. Asia Pacific Journal of Marketing and Logistics.
Figar, N., & Đorđević, B. (2016). Managing an ethical dilemma. Economic Themes, 54(3), 345-362.
Gert, B., & Gert, J. (2002). The definition of morality.
Guess, C. D. (2004). Decision making in individualistic and collectivistic cultures. Online readings in psychology and culture, 4(1), 1-18.
Gert, B. (2005). Morality: Its Nature and Justification, Revised Edition, New York: Oxford University Press.
Goodrich, K., & De Mooij, M. (2014). How ‘social’are social media? A cross-cultural comparison of online and offline purchase decision influences. Journal of marketing communications, 20(1-2), 103-116.
Goodpaster, K. E. (2016). Business ethics and stakeholder analysis. In The Corporation and Its Stakeholders (pp. 103-124). University of Toronto Press.
Hall, E. T. (1976). Beyond culture, New York:Anchor Press–Doubleday.
Hansen, J. D., & Riggle, R. J. (2009). Ethical salesperson behavior in sales relationships. Journal of Personal Selling & Sales Management, 29(2), 151-166.
Haidt, J. (2001). The emotional dog and its rational tail: a social intuitionist approach to moral judgment. Psychological Review, 108(4), 814.
Han, T. I., & Stoel, L. (2017). Explaining socially responsible consumer behavior: A meta-analytic review of theory of planned behavior. Journal of International Consumer Marketing, 29(2), 91-103.
Hannah, S. T., Avolio, B. J., & May, D. R. (2011). Moral maturation and moral conation: A capacity approach to explaining moral thought and action. Academy of Management Review, 36(4), 663-685.
Hofstede, G. (1980). Motivation, leadership, and organization: do American theories apply abroad? Organizational Dynamics, 9(1), 42-63.
Hofstede, G. (2001). Culture's consequences: Comparing values, behaviors, institutions and organizations across nations: Sage publications.
Hofstede’s Insights. (n.d.). Country Comparison: Japan, Taiwan, United Kingdom, United States. Retrieved August 16, 2021, from https://www.hofstede-insights.com/country-comparison/
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management review, 16(2), 366-395.
Jones, T. M., & Wicks, A. C. (1999). Convergent stakeholder theory. Academy of Management review, 24(2), 206-221.
Jones, T. M. (2016). Instrumental stakeholder theory: A synthesis of ethics and economics. The Corporation and Its Stakeholders, 205-242.
Jafarkarimi, H., Saadatdoost, R., Sim, A. T. H., & Hee, J. M. (2016). Behavioral intention in social networking sites ethical dilemmas: An extended model based on theory of planned behavior. Computers in Human Behavior, 62, 545-561.
Kohlberg, L., & Lickona, T. (1976). Moral stages and moralization: The cognitive developmental approach in Moral development and behavior. Moral Development and Behavior, Holt, Rinehart & Winston, New York.
Kohlberg, L., & Hersh, R. H. (1977). Moral development: A review of the theory. Theory into practice, 16(2), 53-59.
Kohlberg, L. (1981). The philosophy of moral development: moral stages and the idea of justice. San Francisco: Harper and Row.
Kohlberg, L. (1984). Essays on moral development/2 The psychology of moral development. Harper & Row.
Kohlberg, L. (1985). Kohlberg’s stages of moral development. WC Crain, Theories of development, 118-136.
Kelman, H. C., & Hamilton, V. L. (1989). Crimes of obedience: Toward a social psychology of authority and responsibility. Yale University Press.
Kopala, B., & Burkhart, L. (2005). Ethical dilemma and moral distress: proposed new NANDA diagnoses. International Journal of Nursing Terminologies and Classifications, 16(1), 3-13.
Kent, G. (2000). Ethical principles. Research training for social scientists. London: Sage, 61-7.
Liao, C., Lin, H. N., & Liu, Y. P. (2010). Predicting the use of pirated software: A contingency model integrating perceived risk with the theory of planned behavior. Journal of Business Ethics, 91(J2), 237-252.
McDevitt, R., Giapponi, C., & Tromley, C. (2007). A model of ethical decision making: The integration of process and content. Journal of Business ethics, 73(2), 219-229.
Merritt, A. C., Effron, D. A., & Monin, B. (2010). Moral self‐licensing: When being good frees us to be bad. Social and Personality Psychology Compass, 4(5), 344-357.
Oliver, P. (2010). The student's guide to research ethics. McGraw-Hill Education (UK).
Piaget, J. (1936). Origins of intelligence in the child. London: Routledge & Kegan Paul.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior–A survey of South Korean police officers. Journal of business ethics, 85(4), 545-556.
Rest, J. R. (1983). Morality, cognitive development. In P. H. Mussen (Ed.), Carmichael's manual of child psychology, 4th ed., New York: Wiley.
Rest, J. R. (1984). The major components of morality. In W. M. Kurtines & J. L. Gewirtz (Eds.), Morality, Immoral behavior, and Moral Development (pp. 2438). New York: Wiley.
Rest, J. (1986). Moral development: advances in research and theory. New York: Praeger.
Randall, D. M., & Gibson, A. M. (1991). Ethical decision making in the medical profession: An application of the theory of planned behavior. Journal of Business Ethics, 10(2), 111-122.
Rotter, J. B. (1966). Generalized expectancies for internal versus external control of reinforcement. Psychological Monographs: General and Applied, 80(1), 1.
Rowan, J. R. (2000). The moral foundation of employee rights. Journal of business ethics, 355-361.
Reynolds, S. J. (2006). Moral awareness and ethical predispositions: investigating the role of individual differences in the recognition of moral issues. Journal of applied psychology, 91(1), 233.
Rise, J., Sheeran, P., & Hukkelberg, S. (2010). The role of self‐identity in the theory of planned behavior: A meta‐analysis. Journal of Applied Social Psychology, 40(5), 1085-1105.
Smith, H. R., & Carroll, A. B. (1984). Organizational ethics: A stacked deck. Journal of Business Ethics, 3(2), 95-100.
Singer, M. G. (1985). Moral Issues and Social Problems: The Moral Relevance of Moral Philosophy. Philosophy, 60(231), 5-26.
Singhapakdi, A., Vitell, S. J., & Kraft, K. L. (1996). Moral intensity and ethical decision-making of marketing professionals. Journal of Business research, 36(3), 245-255.
Sonenshein, S. (2007). The role of construction, intuition, and justification in responding to ethical issues at work: The sense making-intuition model. Academy of Management Review, 32(4), 1022-1040.
Stone, T. H., Jawahar, I. M., & Kisamore, J. L. (2009). Using the theory of planned behavior and cheating justifications to predict academic misconduct. Career Development International.
Spitzeck, H., & Hansen, E. G. (2010). Stakeholder governance: how stakeholders influence corporate decision making. Corporate Governance: The International Journal of Business in society.
Schwartz, M. S. (2016). Ethical decision-making theory: An integrated approach. Journal of Business Ethics, 139(4), 755-776.
Trevinõ, L. K. (1986). Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review, 11(3), 601-617.
Tung, R. L. (1994). Strategic management thought in East Asia. Organizational Dynamics, 22(4), 55-65. Trevinõ, L. K., & Brown, M. E. (2004). Managing to be ethical: Debunking five business ethics myths. Academy of Management Perspectives, 18(2), 69-81.
Tsang, J. A. (2002). Moral rationalization and the integration of situational factors and psychological processes in immoral behavior. Review of General Psychology, 6(1), 25-50.
Thoits, P. A., & Virshup, L. K. (1997). Me’s and we’s. Self and identity: Fundamental issues, 106-133.
Tenbrunsel, A. E., & Smith‐Crowe, K. (2008). 13 Ethical Decision Making: Where we’ve been and where we’re going. Academy of Management Annals, 2(1), 545-607.
Vitell, S. J., Nwachukwu, S. L., & Barnes, J. H. (1993). The effects of culture on ethical decision-making: An application of Hofstede's typology. Journal of business ethics, 12(10), 753-760.
White, L. P., & Wooten, K. C. (1983). Ethical dilemmas in various stages of organizational development. Academy of Management Review, 8(4), 690-697.
Witkin, H. A., & Goodenough, D. R. (1977). Field dependence and interpersonal behavior. Psychological Bulletin, 84(4), 661.
Weaver, K., Morse, J., & Mitcham, C. (2008). Ethical sensitivity in professional practice: concept analysis. Journal of Advanced Nursing, 62(5), 607-618.
Yum, J. O. (1988). The impact of Confucianism on interpersonal relationships and communication patterns in East Asia. Communications Monographs, 55(4), 374-388.
Yeung, I. Y., & Tung, R. L. (1996). Achieving business success in Confucian societies: The importance of guanxi (connections). Organizational dynamics, 25(2), 54-65.
Zaremohzzabieh, Z., Ahrari, S., Krauss, S. E., Samah, A. A., Meng, L. K., & Ariffin, Z. (2019). Predicting social entrepreneurial intention: A meta-analytic path analysis based on the theory of planned behavior. Journal of Business Research, 96, 264-276.