本研究在探討主管不當督導對部屬組織承諾的影響。另外本研究亦試圖探討權カ距離的文化因素在不當督導與組織承諾所產生的干擾效果。本研究透過問卷調查法針對台灣及大陸地區全職工作者進行研究，共計回收175份有效問卷。研究結果顯示，在控制了受测者服務年資變數後，主管不當督導對組織承諾中情感承諾、持續承諾、價值承諾產生負面影響，但無法預测規範承諾。此外，權カ距離的高低會干擾主管不當督導與部屬組織承諾之關係，當權カ距離越高時，不當督導與組織承諾之負面影響會被減緩。最後提出研究結果之意涵、研究限制、未来研究方向及實務運用。

This study examined the link between abusive supervision and subordinates organizational commitment. In addition, this study also attempts to explore abusive supervision and organizational commitment by focusing on the moderating role of power distance. The research conducted a questionnaire survey to 175 full-time workers in Taiwan and China. The results showed abusive supervision was negatively related to organizational commitment in affective commitment, continuous commitment and value of commitment. In addition, power distance moderated abusive supervision and subordinate’s organizational commitment. When the power distance is higher, abusive supervision and organizational commitment, the negative relation will be slowed. Finally the results of the research implications, limitations, future research directions and practical implications.