員工金錢態度及其績效：自我中心取向與知覺公司倫理價值觀之調節效果

Abstract

金錢在人類生活中扮演著重要角色，同時也是員工進入職場的主要目的。儘管它貫串了人類四千多年來的文明發展，金錢議題卻在近年才逐漸受到心理學研究的矚目。如此新興的學門，在描述金錢態度對行為面作用的歷程時存有許多模糊的缺漏，在效標關聯效度的佐證上仍曖昧不明，而其效用之適用情境亦存有尚未釐清處。因此，本研究依據自給自足理論，並透過個別差異的觀點，企圖瞭解組織行為中與金錢擁有最密切關聯的績效表現與員工之金錢態度間的關係，並將績效區分為角色內績效、角色外績效來觀察兩者之間的影響差異。本研究透過問卷調查法進行研究，研究樣本為386份主管與部屬對偶配對，藉由階層迴歸分析方法進行分析，結果顯示：員工的金錢態度對於角色內績效與角色外績效皆具有負向效果。本研究進一步瞭解員工個人特質（自我中心取向）與情境因素（知覺公司倫理價值觀）於其間關係的調節作用，結果發現：當員工的自我中心取向較高時，會強化金錢態度與角色外績效（認同公司）之間的負向關係；當員工知覺公司倫理價值觀較高時，則會削弱金錢態度與角色外績效（協助同事）之間的負向關係；同時，員工的金錢態度、自我中心取向及知覺公司倫理價值觀對角色內績效與角色外績效（勤勉審慎）皆具有三階交互作用效果。最後，本研究針對此結果進行討論，並對理論貢獻、實務意涵、研究限制，及未來方向加以闡述。

Nowadays money has a significant role in human being's daily life, and employee seeking for jobs is mainly for possessing of more money. Even though money has existed more than four thousand years in civilization history, this issue only gains equivalent attention in recent years. This new arising topic yet discusses thoroughly how money attitude influence behaviors and leaves much unclarified space for further theoretical development. The research findings on criteria-validity were still inconsistent, and the utility of applied situations was also not clear. Thus, this study is based on Self-Sufficiency Theory, and through individual difference perspective, it intends to investigate the relationship between employees' performances and their attitude toward money; because employee’s performance is believed to be the most related to money in organization. Moreover, by classifying performance to in-role performance and extra-role performance, this study was enabled to find the differences between these two. Adopting hierarchical regression analysis, and analyzing 386 supervisor-subordinate dyads showed that: employee’s money attitude was negatively related to in-role performance and extra-role performance. The moderating effect of personal (idiocentrism) and situational (perceived corporate ethical values, CEV) factor on these relationships indicated that: when idiocentrism was high, the negative relationship between money attitude and extra-role performance (identification with company) were strengthened; when CEV was high, the negative relationship between money attitude and extra-role performance (altruism toward colleagues) were weakened. Furthermore, there is a three-way interactions effect among money attitude, idiocentrism and CEV on both in-role performance and extra-role performance (conscientiousness) . Finally, the contributions of the findings, implications, limitations, and future research diractions were discussed.