本研究根據社會認知理論的道德機制，探討主管不當督導與部屬的主管導向偏差行為的關聯性，並檢視道德疏離的中介機制與道德認定的調節角色。本研究透過多個時間點的資料蒐集方式，蒐集267份有效配對問卷。經由階層迴歸分析與調節式路徑分析的檢驗步驟，本研究發現部屬的道德疏離會中介不當督導與主管導向偏差行為之間的關係。此外，調節式路徑分析結果亦顯示，員工的道德認定會調節不當督導經由道德疏離，進而影響主管導向偏差行為的間接效果。本研究基於研究結果的理論貢獻加以討論，並提出具體的管理意涵與未來研究建議，供實務界與後續研究參考。

Based on the perspective of moral agency of social cognitive theory, the aim of this study is to explore the relationship between abusive supervision and subordinates’ supervisor-directed deviance and to investigate the mediating role of moral disengagement and the moderating role of moral identity. This study tested the theoretical model by using 3-wave data from a sample of 267 employees. We used hierarchical regression analysis and moderated path analysis to test our hypotheses. Results showed that moral disengagement mediated the relationship between abusive supervision and supervisor-directed deviance. Further, moderated path analyses demonstrated that subordinates’ moral identity moderated the strength of the indirect effect of abusive supervision on supervisor-directed deviance via moral disengagement. We discussed the theoretical and practical implications of our findings. Finally, we also provided several suggestions for future research.