碩士 國立屏東科技大學 企業管理系所 98 There are some articles examining business aesthetics today. However, few could provide a complete picture of its development and context. Generally, organizations would do their best to make profits. It does not mean that organizations would disregard their social value and ethic standards. It is claimed that business aesthetics could positively influence managers’ mind and thus increase organizational performance. Therefore, the aim of this research is to conceptualize the context of business aesthetics from (1) theology and philosophy, (2) education and (3) humanities. In order to understand its development, this research combines business aesthetics with related ideas from other management subjects. It develops seventeen course topics in business aesthetics through two-time modified Delphi Method, and collects many important ideas from twelve experts of business aesthetics. The research results reveal that the seventeen course topics in business aesthetics have strong impact on peopl