The purpose of the research is to discuss the differentperformances of administrators’ values in different orga-nizations in Taiwan province and the determinants ofethics of administrators in decision - making. Throughthe understanding of these issues, the research expects tohelp the internal operation of ethical behaviors in the or-ganization in order to establish business ethics. The re-search used empirical examination and stratified sam-pling to select 231 top, middle and low administrators inmanufacture, service, government and non - profit -making organizations as target. The result showed thatthe main determinant of ethics of administrators in deci-sion - making was "corporate interest". Besides, the ad-ministrators in the four organizations showed distinctivevalues. The non - profit - making organizations showedhigher sense of values such as"caring self - discipline"and "safety belonging"than profit - making groups did.
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