本研究鑑於國內高等觀光教育的演變，每年培育出的高等觀光餐旅人力頗多，但並沒有探討這群學生們對工作環境中倫理困境議題認知的研究。故本研究探討在真實的觀光旅館環境中，員工常會面臨到的職場倫理困境，而觀光系學生們對這些倫理困境的認知情況。並且亦探討觀光系學生在校園求學過程中，是否具有在旅館的實際工作經驗，以及在學校課程中是否曾修習過倫理相關的議題，對旅館倫理困境的認知會有差異與否。研究針對某大學觀光象應屆畢業生為研究對象，研究結果顯示觀光系學生背景屬性不同，對旅館倫理困境議題的認知會有顯著的差異，女學生較男學生具有倫理觀;有旅館實習或工讀經驗的學生較沒有者其有倫理觀;有修習過倫理相關課程的學生比起沒有者較具有倫理觀。此外，觀光系學生的態度與倫理困境的認知具有相關，強調出學生的態度與倫理判斷的相關性。最後，歸納研究限制及提出未來研究方向供後續研究者參考。

Many educational institutions such as colleges and universities have established programs of study in the field of hospitality managements as an adjunct to existing tourism programs. While business and marketing ethics have come to the forefront in recent years, research has been minimal with regard to students' cognition. This research investigates general cognition of department of tourism management students relative to ethical dilemma in tourist hotels. The results reveal that there are significant differences to ethical dilemma cognition of tourist hotels between the students of different background. The female students are more ethical than male students. The students who have had part-time working experience or practical training in tourist hotels are more ethical than those who haven't. The students who have learned the ethical curricula are more ethical than those who haven't. In addition, the results also indicate that there is a correlation between the attitudes of students and the cognition of various ethical dilemma in tourist hotels. Thereby, it emphasizes the correlation between the attitudes of students and ethical cognition. Eventually, the study was concluded with research limitations and suggestions for future research as well as recommendations for related authorities.