從近年來的研究題目中，我們不難發現，推行企業倫理的前因及後果都有學者做研究，但是如何執行企業倫理，如何衡量其執行成效卻鮮少有學者著墨。有鑒於此，本文將以企業倫理推行系統中的倫理訓練為主軸，研究其所能為組織帶來的成效。
本研究以利害關係人理論為基礎，來探討倫理訓練、員工滿足與組織財務績效之間的關係。透過問卷調查法由台灣109家企業中高階主管填答，研究結果發現倫理訓練對員工滿足與組織財務績效有正向影響；其中員工滿足扮演著全完中介的角色。

This study investigated the effects of ethics training on financial performance. It also examined the mediating role of employee satisfaction on the relationship between ethics training and financial performance. Data were collected from Taiwan-based senior executives who represented, in total, 109 companies and who completed a questionnaire. Results show that ethics training positively influenced employee satisfaction and that ethics training positively influenced financial performance. I also found that employee satisfaction had a mediating effect on the relationship between ethics training and financial performance.

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