隨著日益增加的會計舞弊和因公司負面道德行為所產生的醜聞，探討商業道德行為的議題愈顯重要，道德行為及倫理價值觀在企業決策上因此受到大眾的關注。不同國家的文化價值觀與社會制度上亦存在著差異，例如社會文化群體中普遍存在的權力距離差異讓人與人之間產生不平等，以及教育普及性與科技發展等，皆會因不同程度的發展而影響著經理人在道德選擇上的意向。本研究融入世代差異的觀點針對經理人的道德行為與其在企業組織中的互動關係進行探討與研究。因此，本研究以經理人為研究對象，探討不同世代與道德行為之間的關係，並進一步分析文化價值觀與社會制度對世代-道德行為之間的調節影響。本研究採用世界價值觀調查協會（World Values Survey, WVS）針對2010-2014年的世界價值觀調查之數據進行研究資料庫建構，使用敘述性統計分析、信度及效度分析與階層迴歸分析探討變數之間的關係與調節作用。研究結果顯示嬰兒潮世代、X世代及Y世代經理人年紀對道德行為有直接正向影響。在階層線性模式中，發現到隨著文化價值觀中權力距離的增加，會弱化嬰兒潮世代經理人年紀與他們的道德行為之間的正向關係；隨著社會制度中科技發展的提高，會弱化嬰兒潮世代經理人的年紀與他們的道德行為之間的正向關係。

With the increasing number of accounting frauds and scandals arising from negative corporate ethical behavior, the issue of ethical business behavior has become increasingly important, and ethical behavior and ethical values have attracted public attention in corporate decision-making, which have differences in cultural values and social institution in different countries. This study explores the relationship between managers' ethical behavior and their interaction in business organizations. Therefore, this study takes managers as the research object, explores the relationship between different generations and ethical behavior, and further analyzes the moderating influence of cultural values and social institutions on the relationship between generations and the willingness to justify ethically suspect behaviors. This study uses the World Values Survey （WVS） to construct a research database for the data from 2010 to 2014, and adopted descriptive statistical analysis, reliability and validity analysis and hierarchical regression analysis to explore the relationship between variables. relationship and regulation. The findings revealed that the age of Baby Boomers, Gen X and Gen Y managers has a direct positive effect on ethical behavior.
In the hierarchical linear model, the research has found that as power distance index increases in cultural values, it weakens the positive relationship between the age of baby boomer managers and their ethical behavior; as technology development index increases in the social system, it weakens the relationship between the age of baby boomer managers and their ethical behavior.

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