在1990年代中期，因為個人電腦和網路伺服器通訊科技能力的迅速發展以及電子商務的興起 (Marshall, 1999)，讓網路行銷道德成為社會大眾討論的焦點，更引發電子商務中道德議題的爭論。因此本研究參考Jones (1991)問題權變模型，並依據相關實證研究加以修正；另一方面，則是採用電子商務中交易安全、財產權、隱私權、不實廣告等道德議題驗證此模型，分別為『買賣證劵股票』、『音樂下載』、『郵件未以「密件附本」傳送』、『假的見證人背書』等四情境，以瞭解社會大眾對其議題之觀點、決策過程以及其影響因素。透過線上問卷調查蒐集樣本，共收到1016份有效問卷，其中『假的見證人背書』情境255份、『音樂下載』情境253份、『買賣證劵股票』情境249份、『郵件未以「密件附本」傳送』情境259份。
由各情境之情境清楚及情境可想像的平均數、標準差來驗證各情境之可讀性，以平均數高、標準差低表示結果較佳，其研究結果顯示上述四個情境皆在水準以上；並以因素分析法將道德強度萃取出「潛在損害」、「社會壓力」二因素，統計結果顯示四情境皆具有結構效度。但在道德強度方面，以『郵件未以「密件附本」傳送』、『假的見證人背書』二情境之道德強度較高，並且在道德決策過程 (道德認知、道德判斷、道德意圖)等變項的表現上，回巻者的回答均呈現出一定的道德水準；在道德強度二因素(「潛在損害」、「社會壓力」)以及二變項(「結果嚴重度」、「社會共識」)與道德決策之相關與預測分析方面，亦呈現出顯著正相關與解釋力之結果，而道德認知與道德判斷、道德判斷與道德意圖則是具有正向相關之關係與解釋力。
然而就個人與組織權變變數對道德認知、道德判斷、道德意圖的干擾效果來看，相對主義在『音樂下載』與『郵件未以「密件附本」傳送』二情境中僅對於道德判斷或道德意圖發揮影響力，而在『假的見證人背書』與『郵件未以「密件附本」傳送』二情境中，理想主義對道德決策三階段均產生顯著之影響；並且在『假的見證人背書』與『郵件未以「密件附本」傳送』二情境中，企業組織所制定的獎懲制度會影響道德決策各階段。但在四情境中，人口 (性別、年齡、教育程度、職位、工作年資、年薪、網路行銷經驗)與組織(員工數、產業類型)統計變數對於道德決策過程之道德性高低，並不具有顯著的干擾效果。

中文部分
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4. 葉保強，『色情電子商務的「網罪」』，應用倫理研究通訊，第15期，民國89年7月，頁35-37。
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8. 劉志豪，「網際網路證劵交易詐欺之研究」，中原大學財經法律研究所碩士論文，民國90年7月。
9. 周伯恆譯，「倫理學入門（Gensler, H. J. 原著）」，韋伯文化，民國88年4月。
10. 榮泰生，「網路行銷：電子商務實務篇」，初版，五南出版，民國89年。
11. 傅豐玲、顏小娟，「資訊服務廠商行銷道德決策過程研究」，資管評論，第11期，民國91年，即將出版。
12. 洪瑞敏，「科技介入服務接觸之研究----以美髮服務業為例」，中山大學企業管理研究所碩士論文，民國90年6月。
13. 黃俊英，「多變量分析」，第七版，中國經濟企業研究所，民國89年。
14. 賴香菊、鄧宴如、吳芬滿、丁源宏、黃瑜峰、吳春池，「MP3對傳統唱片經營模式影響之研究」，第五屆台灣企業個案研討會論文集，國立高雄第一科技大學管理學院，民國89年。

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