道德領導對組織日常運作及員工認知與行為能夠產生影響與變化，不僅有助於組織內氣氛更趨於和諧，亦能促進工作者之工作績效。因此，研究主軸在探究道德領導對於員工行為(包含任務績效與幫忙同事行為)之影響，並試圖檢視員工當責所扮演之中介角色。本研究之對象不分產業別，以問卷調查法搜集資料，採用統計軟體SPSS和LISREL將334份有效問卷進行統計分析，以證實本研究各項假設。研究結果為: (1)道德領導對員工任務績效並無顯著關係；(2)道德領導對於幫忙同事行為有正向關係；(3)道德領導對當責有正向關係；(4)當責會中介道德領導與任務績效之間的關係；以及(5)當責會中介道德領導與幫忙同事行為之間的關係。最後，依據研究結果提出未來研究之建議，與提供企業在管理執行面的實務意涵予以參考。

Ethical leadership can influence and change the organization's daily operations and employees' perceptions and behaviors, which not only helps the atmosphere in the organization to become more harmonious, but also enhance the work performance of employees. Therefore, the purpose of this study is to explore the impact of ethical leadership on employee behaviors (including task performance and coworker‐directed helping behaviors), and try to examine the mediating role of employee accountability. This research employed the questionnaire survey to collect the data and 334 valid questionnaires were retrieved. The data were used to verify the hypotheses of this study. The results of the analysis are: 1. Ethical leadership has no significant relationship on task performance; 2. Ethical leadership has a positive relationship on coworker‐directed helping behaviors; 3. Ethical leadership has a positive relationship on responsibility; 4. Accountability was found to have mediating effects between ethical leadership and task performance; 5. Accountability was found to have mediating effects between ethical leadership and coworker‐directed helping behaviors. The contributions to both ethical leadership and employee behavior literature are discussed and the limitations of the current study and the directions for future research are provided.

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