本研究使用Merton(1938)所提出的社會失序理論以及Messner and Rosenfeld(2001)所提出的制度失序理論的四個個人文化傾向構面個人主義、成就主義、普遍主義以及金錢唯物主義來衡量學生的商業道德認知，並以教育影響來檢驗其調節效果。本研究之研究對象為國立台灣科技大學管理學院之學生，採用問卷調查法，共回收220份有效問卷。本研究之研究結果顯示，個人文化傾向之個人主義以及金錢唯物主義會與學生的商業道德認知會呈現負向顯著影響，而教育影響會顯著調節個人主義與學生的道德認知之負向關係，也就是說當教育影響越高，個人主義與學生的道德認知之負向關係就會越弱。在最後本研究提出研究結果之理論與實務意涵、研究限制以及未來之研究方向。

This study uses the social anomie theory proposed by Merton (1938) and the four individual cultural inclination of institutional anomie theory proposed by Messner and Rosenfeld (2001) to measure individualism, achievement, universalism, and fetish of money of business ethics cognition, and to influence of education to test its moderating effect. The study was conducted by the National Taiwan University of Science and Technology School of Management students, using the questionnaire survey. Total of 220 valid questionnaires were collected. The results of this study show that the individualism and the fetish of money will show a negative impact on students 'business ethics cognition, and the influence of education will significantly moderate the negative relationship between individualism and students' ethic cognition. That is to say that when the influence of education is higher, the negative relationship between individualism and students' ethic cognition will be weaker. At the end of this study, we present the theoretical and practical implications of the research results, study the limitations and future research directions.

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