企业理想主义道德标准对员工感知伪善的影响机制研究  

Research on the Impact Mechanism of Corporate Idealistic Moral Standards on Employees’Perception of Corporate Hypocrisy

作　　者：鲁锦涛[1,2,3] 郭帅帅 王春燕 林文芳[4] 郭晏伶 LU Jintao;GUO Shuaishuai;WANG Chunyan;LIN Wenfang;GUO Yanlin(Taiyuan University of Science and Technology,Taiyuan,China;Shanxi University,Taiyuan,China;Xidian University,Xi’an,China)

机构地区：[1]太原科技大学经济与管理学院 [2]太原科技大学企业社会责任研究中心,太原市030024 [3]山西大学经济与管理学院 [4]西安电子科技大学经济与管理学院

出　　处：《管理学报》2025年第2期274-286,共13页Chinese Journal of Management

基　　金：教育部人文社会科学研究资助项目(23YJA630067);山西省高等学校创新人才(中青年拔尖创新人才)支持计划资助项目(20191043);山西省高等学校人文社会科学重点研究基地资助项目(W20210011)。

摘　　要：基于认知失调理论和归因理论,采用情境实验法通过两个研究探讨了企业理想主义道德标准对员工感知企业伪善的作用机制和边界条件。研究1通过情境实验对362名被试进行实验调查分析,发现在重大突发事件下,随着企业理想主义道德标准的提高,员工感知企业伪善呈现出先上升后下降的趋势;企业实质性社会责任行为中介了企业理想主义道德标准对员工感知企业伪善的影响。研究2通过2(企业理想主义道德标准:高vs.低)×2(企业社会责任决策包容氛围:高vs.低)的情境实验对334份实验问卷进行数据分析,对研究1结果进行了再次检验,进一步发现企业社会责任决策包容氛围强化了企业理想主义道德标准对企业实质性社会责任行为的正向作用。Based on cognitive dissonance theory and the attribution theory,the mechanisms and boundary conditions of corporate idealistic moral standards on employees’perception of corporate hypocrisy are explored through two studies using scenario-based experimental method.In Study 1,a scenario-based experiment was conducted with 362 participants.The results reveal that,under major emergencies,employees’perception of corporate hypocrisy initially increases and then decreases as corporate idealistic moral standards rise.Substantive corporate social responsibility behavior mediates the relationship between corporate idealistic moral standards and employees’perception of corporate hypocrisy.In Study 2,a 2(corporate idealistic moral standards:high vs.low)×2(inclusive atmosphere of corporate social responsibility decision-making:high vs.low)scenario experiment was conducted,and data from 334 experimental questionnaires were analyzed.The results not only corroborate the results of Study 1 but also reveal that the inclusive atmosphere of corporate social responsibility decision-making strengthens the positive effect of corporate idealistic moral standards on substantive corporate social responsibility behavior.

关 键 词：企业理想主义道德标准 员工感知企业伪善 重大突发事件 情境实验法 

分 类 号：C93[经济管理—管理学]