差序格局董事会道德推脱与亲组织非伦理行为

The Moral Disengagement of Diversity-orderly Structured Board of Directors and Unethical Pro-organizational Behavior

基于道德推脱理论和华人社会差序格局组织情景,构建家族企业董事会差序格局道德推脱模型,分析差序格局董事会中责任扩散和优势比较两种道德推脱机制对上市公司亲组织非伦理行为的影响,并利用2010-2018年度上市公司数据进行了实证检验。实证结果表明,董事会成员关系亲近度与董事会差序格局强度均显著正向影响上市公司的亲组织非伦理行为。研究为家族企业董事会决策行为的非伦理性提供了理论解释和经验证据。

Based on moral disengagement theory and the unique organization situation of diversity-orderly structure of Chinese social organizations, this paper constructs a family firm’s diversity-orderly structure moral disengagement model, and analyzes the influence of responsibility diffusion and advantage comparison on the unethical pro-organizational behavior of listed companies. This paper employs the data of listed firms from 2010 to 2018 to conduct the empirical test on the model. Evidence shows that the degree of unethical pro-organizational behavior is significantly positively correlated with the closeness of board members and the level of diversity-orderly structure. The conclusion provides a theoretical explanation to and empirical evidence for the unethical decision-making behavior of the board of directors in family enterprises.