國際商學榮譽學會ΒΓΣ是一學術榮譽團體，目標在於鼓勵並表揚在商學領域中的學術成就，並促進個人和專業的傑出表現，進而提升本組織的價值並且服務我們的終身會員。

國際商學榮譽學會的信念

Β (Beta) is the initial letter of the Greek word, BEBAEOS, (Beb-i-os), which signifies honor. Honor is personal integrity and excellence of character. It is a prerequisite for those who lead others. It also encourages altruism and enlightened social responsibility and service.

Beta是希臘字BEBAEOS (發音Beb-i-os)之字首，代表榮譽。榮譽是個人操守和卓越品格的表徵，也是作為一個領導者不可或缺的先決條件。榮譽強調的是利他主義，並闡明社會責任與服務之重要性。

Γ(Gamma) is the initial letter of the Greek word, GNOSIS,(no-sis), which signifies wisdom. Wisdom is knowledge tested by experience and tempered by discerning judgment. It avoids prejudice and insists on freedom of thought and expression. Those who are wise, seek a better comprehension and a more fruitful application of what is known. They engage in a quest for understanding.

Gamma是希臘字GNOSIS (發音no-sis)之字首，代表智慧。智慧是經年累月的知識千錘百鍊而成，免除個人偏見，並堅持思想以及言論的自由。一個有智慧的人，總是不厭其煩的挑戰自己的知識，努力尋求更完美的理解和應用，並沉浸於追尋真理的過程。

Σ(Sigma) is the initial letter of the Greek word, SPOUDE, (spoo-day), which signifies earnestness. Earnestness is enthusiasm measured by achievement, reason and sincerity. It is that dynamic quality which is essential for all great achievements. Persons who reflect earnestness inspire confidence, invite action, and generate progress.

Sigma是希臘字SPOUDE(發音spoo-day)之字首，代表熱誠。熱誠是涵蓋成就、理性以及真誠的熱情，是一切偉大成就不可或缺的幕後功臣，一個富有熱誠的人，時常扮演鼓舞人心的角色，積極主動的性格，總是不斷突破自我精益求精。