Abstract：Based on cognitive dissonance theory and the attribution theory, the mechanisms and boundary conditions of corporate idealistic moral standards on employees’ perception of corporate hypocrisy are explored through two studies using scenario-based experimental method. In Study 1, a scenario-based experiment was conducted with 362 participants. The results reveal that, under major emergencies, employees’ perception of corporate hypocrisy initially increases and then decreases as corporate idealistic moral standards rise. Substantive corporate social responsibility behavior mediates the relationship between corporate idealistic moral standards and employees’ perception of corporate hypocrisy. In Study 2, a 2 (corporate idealistic moral standards: high vs. low) × 2 (inclusive atmosphere of corporate social responsibility decision-making : high vs. low) scenario experiment was conducted, and data from 334 experimental questionnaires were analyzed. The results not only corroborate the results of Study 1 but also reveal that the inclusive atmosphere of corporate social responsibility decision-making strengthens the positive effect of corporate idealistic moral standards on substantive corporate social responsibility behavior.
鲁锦涛，郭帅帅，王春燕，林文芳，郭晏伶. 企业理想主义道德标准对员工感知伪善的影响机制研究[J]. 管理学报, 2025, 22(2): 274-.
LU Jintao，GUO Shuaishuai，WANG Chunyan，LIN Wenfang，GUO Yanlin. Research on the Impact Mechanism of Corporate Idealistic Moral Standards on Employees’ Perception of Corporate Hypocrisy. Chinese Journal of Management, 2025, 22(2): 274-.
