近年在新型冠狀病毒COVID-19的嚴重肆虐下，迄今已造成全球數百萬人死亡；而從許多國內外新聞事件中可觀察到，因防疫漏洞而所衍伸出的吹哨議題不勝枚舉。回顧有關吹哨行為研究發現，當組織結構及主管個人不具有良好的吹哨機制及特徵時，則部屬易直接透由外部的管道來揭露組織的不法或不當行為，因此，造成組織聲譽莫大的損害。
故本研究採用社會認知理論觀點，探討主管的道德領導模式與部屬外部吹哨行為之關係，並試圖進一步探究道德效能的中介機制及和個人與組織適配的調節式中介模式。本研究設計以問卷調查法方式，以國軍北部某醫院護理人員為研究對象，採時間隔離共區分三階段進行網路問卷發放及填答，最後彙整共計蒐集222筆人員有效資料；分析時，藉由階層迴歸及拔靴法等方式進行相關研究假設驗證。本研究結果發現，主管道德領導對於部屬外部吹哨行為確實具負向影響，且部屬的道德效能在主管道德領導與其外部吹哨行為關係間扮演中介效果角色；此外，個人與組織適配則會正向調節強化道德效能於主管道德領導與部屬外部吹哨行為間的中介效果。最後，根據研究結果針對理論貢獻、管理實務意涵及未來研究建議進行討論。

In recent years, under the severe ravages of the new coronavirus COVID-19, millions of people have died worldwide so far. From many domestic and foreign news events, it can be observed that there are numerous whistleblowing issues arising from loopholes in epidemic prevention. Reviewing the research on whistle blowing behavior found that when the organizational structure and the individual in charge do not have a good whistle blowing mechanism and characteristics, subordinates are likely to directly expose the organization’s illegal or improper behavior through external channels, thus causing a huge reputation for the organization damage.
Therefore, this research adopts the social cognition theory to explore the relationship between the supervisor’s ethical leadership model and subordinates’ external whistling behavior, and attempts to further explore the mediating mechanism of moral efficacy and the moderating mediation model that fits individuals and organizations. This study was designed by questionnaire survey method, taking nurses from a hospital in the northern part of the National Army as the research object, using time isolation and dividing into three stages to distribute and answer online questionnaires, and finally collected a total of 222 valid personnel data; In the analysis, the relevant research hypotheses are verified by means of class regression and bootstrapping. The results of this study found that the ethical leadership in charge does have a negative impact on the external whistling behavior of subordinates, and the moral efficacy of subordinates plays an intermediary role in the relationship between the ethical leadership in charge and the external whistling behavior; In addition, the adaptation of individuals and organizations will positively regulate the mediating effect of strengthening moral efficiency between the competent ethical leadership and the external whistling behavior of subordinates. Finally, according to the research results, the theoretical contribution, management practice implications and future research suggestions are discussed.