有關企業倫理的研究在臺灣漸漸的受到重視，有不少有關企業倫理的研討會及著作皆針對臺灣學術界及企業界對企業倫理重視的程度作探討。然而企業倫理在一般經營管理人員的認知上，仍然是一個有待建立的主題。一般企業組織內的從業人員都認為重視企業倫理含增加企業的營運成本，影響企業的獲利能力，而與企業的營運目標相互衝突。本研究以企業體與員工之間的關係為出發點，探討企業倫理對企業營運的影響。研究內容以「工作生活品質」（Quality of Working life）的觀念為基礎，分析重視企業倫理與工作生活品質觀念之間的相似程度。本研究主張重視企業倫理的企業組織，非但不含因此而，形單企業的營運目標，反而會因為工作環境品質提昇的緣故，有利於企業的長期營運。The research regarding business ethics has gradually been a popular topic in Taiwan. Many researchers had published articles and held seminars to discuss how academics and practicing managers emphasized the concept of business ethics. Most of the practicing mangers, however, consider that paying too much attention to business ethics would increase operating cost. Hence, business ethics is viewed as an obstacle toward reaching organizational goals. This study explores the impact of business ethics on an organization based on the relationship between an organization and its employees. Impacts of business ethics on an organization is studied through the similarity between the concept of "Quality of working life" and business ethics. The conclusion is that paying attention to business ethics will not keep managers from reaching the organizational goal. Rather, it will facilitate the long-term objective of an organization due to the improvement of the quality of working life.
