組織的經營模式中，有營利與非營利兩種，其經營想法與方式皆不同。自從國內外知名企業爆發一連串商業弊案後，人們開始檢視營利與非營利組織員工的商業道德認知，使員工商業道德認知成為目前學界與實務界相當重要的議題。本研究在社會失序理論的理論基礎下，試圖檢視營利與非營利組織員工對商業道德認知之關係，以及工作滿意度與商業道德認知之關係。再者，本研究以工作滿意度為調節變項，檢視其對營利與非營利組織員工與商業道德認知的調節效果。本研究依據美國會計學會區分營利與非營利組織組織之方式，在於有無營利動機，將公家機關視為非營利組織；私人企業視為營利組織，所以在研究方法上，本研究以台灣桃園以北地區之公家機關與私人企業員工為研究對象，採問卷調查的方式，總計回收265份有效樣本。研究結果顯示：(1)公家機關的員工相對於私人企業的員工有較高的商業道德認知；(2)工作滿意度會調節公家機關與私人企業員工與商業道德認知之間的關係。

In the organization's business model, there are two kinds of profit and nonprofit. However, they all have different business ideas, methods to operate they organization. Since a series of business scandals have happened in the well-known domestic and foreign enterprises, people began to inspect the business ethics cognition of employees between profit and non-profit organizations. So the business ethics cognition of employees between profit and non-profit organizations become a very important issue in academic areas and practice areas. This study is based on anomie theory’s theoretical basis and attempt to investigate the relationship between employees of profit and non-profit organizations and business ethics cognitions. Furthermore, this study also explores the moderating role of job satisfaction on the above relationship. In this study, based on the way the American Accounting Association distinguishes profit and non-profit organizations, depends on the presence or absence of the profit motive. Therefore in this study, the government institution deemed nonprofit organizations and private enterprises deemed profit organizations.
Results from a sample of 265 employees indicate that: (1) employees of government institution have a higher cognition of business ethics than employees of private enterprises; (2) the job satisfaction could moderate the relationship between employees of profit and non-profit organizations and business ethics cognitions.

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