本文主旨在實證西方主流魅力領導理論模型對台灣高階經理人的適用性，本文並企圖了解以使用幽默為調合變數如何對魅力領導行為與其效應產生調節作用。本文首先回顧了西方主要的魅力領導理論，並確定其佔據當今二十一世紀主流領導理論──轉換型領導理論──的主軸位置。本研究發現台灣高階經理人能展現西方魅力領導理論模型裡的行為並且能高度的使用幽默，並且也能獲得預期的領導效應，然而未能發現使用幽默對魅力領導行為與其效應的顯著調節作用。本研究也發現西方魅力領導理論模型的行為構面無法涵蓋東方高階經理人的所有魅力領導行為。由此可見東西方的領導理論與實務有其異同之處，無法完全一致。本研究延伸了西方魅力領導領域的研究成果到屬於東方世界的台灣，做跨文化的普及性研究。依據本研究的發現，本文除闡述了魅力領導在管理實務上的意涵之外，亦指出了進一步的研究方向。
*作者感謝本刊兩位匿名評審的寶貴意見。

Basing on western leading charismatic leadership model, this study tries to investigate and realize how this model can fit with the actual leadership practices in Taiwanese business organizations. Also, this study explores how humor can moderate the correlation between charismatic leadership behavior and its effects. We reviewed the major western charismatic leadership theory literatures and realized that the charismatic leadership stands at the critical position of the 21st century dominating leadership style -- the transformation leadership. We firstly conclude that Taiwanese high rank managers can both demonstrate the charismatic leadership behaviors described in western leading charismatic leadership model and use humor actively. Besides, we found that Taiwanese top managers’ charismatic behaviors may go far beyond the ones mentioned in the western charismatic leadership model. Therefore, we comment that no one unique leadership theory can be generalized in both western and oriental world. Finally, we identify key research issues for future study and the implication in management practices for Taiwanese business organizations.