• Title/Summary/Keyword: 기업윤리 수준

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Study of Accounting Ethical Level of Treasurers in the Undertaking (기업체 회계담당자의 회계윤리수준에 관한 연구)

  • Park, Joong-Ho;Byun, Sang-Hae;Park, Cha-Kyu
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.3 no.4
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    • pp.43-57
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    • 2008
  • This study investigates the ethical standards of treasurers in the defense industry and explores ways to improve them in order to contribute to businesses' ethical managements. Also, this research examines how the ethical standards of the treasures have an influence on accounting transparency and accounting fraud. This paper deals with two fields, namely, ethical judgment and ethics in different cultures. The former focuses on actions that can occur in various ethical situations of accounting area. The latter shows that the development level of certified accountants’ ethical thinking depends on cultural difference.

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Directions for the Research and Education of Business Ethics (기업윤리에 관한 연구와 교육의 방향성 제시)

  • Kang, Bohyeon
    • Journal of Digital Convergence
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    • v.16 no.6
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    • pp.127-141
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    • 2018
  • The importance of business ethics has been increased as time goes on. However, there are lacks of education and research in business ethics, domestically and internationally. Especially, in Korea, there are not many universities which teach business ethics as formal curriculum and there are not sufficient researches on business ethics. Also, the level of education of business ethics is only restricted to the type of case discussion and research of business ethics is focused only on one topic, corporate social responsibility which is only one of various and important topics in business ethics. Accordingly, as a qualitative research, this paper presents some directions that are essential to education and research in business ethics, discusses what has been educated and researched in business ethics, and proposes what are necessary for the future of education and research in business ethics. Based on this research, various researches which investigate various topics in business ethics are possible in the future.

The Effect of Product Warranty Types on Consumers' Product Attitudes - Moderating Effect of Product Types and Manufacturer's Business Ethical Levels - (제품보증의 유형이 소비자의 제품에 대한 태도에 미치는 영향 - 제품유형과 제조업체 기업윤리 수준의 조절효과를 중심으로 -)

  • Oh, Ku Yeun;Kwon, Ick Hyun
    • Asia Marketing Journal
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    • v.11 no.1
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    • pp.93-112
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    • 2009
  • The purpose of this study was to analyze the effects of explicit and implicit product warranties on consumers' attitudes toward the products, and particularly, the main effects of product types and level of manufacturers' business ethics on the relationship between warranty types and consumers' attitudes. For this purpose, relevant literature was reviewed and thereupon, a survey was conducted for an empirical analysis. As a result of empirically analyzing the relationship between warranty types and consumers' attitudes and the main effects of the product types (search goods vs. experience goods) and level of business ethics (high vs. low) on the relationship, it was found that consumers' attitudes toward the products were more positive when the product warranty was explicit than when it was implicit, and that such relationship was stronger for experience goods than for search goods one. And, the relationship was stronger when the level of business ethics perceived was lower. However, such moderating effects were not significant for consumers' attitudes, but significant for their purchasing intention.

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Correlation between Ethical Factors and Their Competitiveness of Small and Medium Enterprises (중소기업의 윤리적 특성요인과 기업경쟁력 간의 관계)

  • Lee, Byeong-Seop;Jeon, In-Oh
    • The Journal of the Korea Contents Association
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    • v.8 no.6
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    • pp.175-185
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    • 2008
  • This study would be research for correlations between ethical factors and company's competitiveness of small and medium enterprises thorough recognizing of important company ethic and approaching to them theoretically. This study has collected all information which small and medium enterprises around Seoul and Kyounggi province and employing more than 5, which 134- survey are used totally. Study reveals that firstly customer and social responsibility provide Positive effects on the organization Dust, secondly CEO's views serve those positive effects as well, thirdly it is not preyed that ethical capacity of company have a positive effect on organization trust. Fourthly, organization trust has good effects on competitiveness of product and price. This results lead to some suggestions as follows. First of all, company should serves systemized value to customers and their societies. For that, it is necessary to analyse their needs and to reflect them into corporate management to build close relationship with customers and reliable marketing activities, efforts to enhance corporate images. This chain of work can make employees feel proud themselves. Secondly, supervisors including CEO should set the pace with high-consensus for ethical behaviour. Thirdly, ethical factors should be improved for improving organization trust simultaneously. Every customer, no matter they are inner or outer, should have highly required ethical understandings for their networks. Furthermore, they have to enhance organization trust and to strengthen company competitiveness through stimulating employee's courages and contribution.

A Study on Convergence Relation of Corporate Ethical Management, Consumers' Perceived Trust, and Purchasing Behavior (기업의 윤리경영과 소비자 신뢰, 구매행동의 융합적 관계에 관한 연구)

  • Cho, Eun-Young
    • Journal of Digital Convergence
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    • v.13 no.8
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    • pp.113-121
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    • 2015
  • This study is to identify that the efforts of business ethics build customer loyalty, and it makes customers lead to purchase behavior in the viewpoint of grasping convergence effect. The survey has proved that ethical management influences consumers' purchase behaviors, and consumers' image perception and trust on corporate play parameter role in that process. This results imply that corporate's ethical management gives increase in revenue and reputation to corporate. So managers must recognize business goes on when the social legitimacy is approved by the public, and make efforts to arrange systems and programs to foster ethical management. In the future study, it is required that an analysis to differentiate target range and level of implementation of ethical management and research associated with ethical issue of high public interest.

Case study : Appication of PBL to Business Ethics Education in International Trade Curriculum (무역학 교육과정에서 PBL(문제중심학습)의 기업윤리 수업 적용 사례연구)

  • Tae-Hyung Oh
    • Korea Trade Review
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    • v.48 no.2
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    • pp.95-110
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    • 2023
  • This paper presents an example of the introduction and operation of the PBL so that students can have the ability to apply the problems of corporate social responsibility and ethical values that must be considered by exporting companies or multinational companies, which are the main research subjects of business dynamics. As a result, students were able to broaden their views through self-directed classes and presentations, listen to and share opinions of other students through discussions, and were able to take a logical approach to judgment standards involved in specific corporate activities, showing that the PBL teaching method is effectively applied to business ethics classes.

A Study of Construction Management Professionals' Vocational Ethics (CM전문가의 직업윤리에 관한 연구)

  • Kim, Seung-Jin;Kwun, Joon-Bum;Lee, Jae-Wook;Kim, Han-Soo
    • Korean Journal of Construction Engineering and Management
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    • v.13 no.3
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    • pp.89-98
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    • 2012
  • The growth of CM(construction management) market poses business opportunities and challenges to improve vocational ethics of CM professionals and firms. Ensuring the vocational ethics of CM professionals is an important issue not only for individual CM professional but also CM firms and CM industry in general. The objective of the study is to investigate relationships between the importance and performance of CM professionals' vocational ethics and discuss key characteristics and implications. The IPA(Importance-Performance Analysis) technique is used as a research tool. Findings show that quality CM service and competencies are the core of CM professionals' vocational ethics. But there exists a gap between importance and performance of CM professionals' vocational ethics.

An Ethical Dilemma and Unethical Behavior of Information Sharing by Information Asymmetry Level (정보비대칭 수준에 따른 정보공유의 윤리적 딜레마와 비윤리적 행동에 관한 연구)

  • Jung, Byoungho
    • Journal of Digital Convergence
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    • v.16 no.7
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    • pp.131-144
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    • 2018
  • The purpose of this study is to empirically examine the unethical information sharing by information asymmetry. I will confirm the effect of ethical dilemma, unethical intention and behavior by the information asymmetry. A research method used the structural equations. The analysis showed causal relationship that ethical dilemma and unethical intention and behaviors by the information sharing. In particular, The ethical dilemma by position level showed different from the factor between dilemma and intention. As a result, the organization should manage differently ethical issue according to position level. The contribution in this study has expended an interpretation scope of broken windows theory from social science and explained a discriminative management of the ethical dilemma by position level from the practical view. A Future study should investigate an unethical behavior reduce by information security systems.

The Effects of Corporate Ethics Policies on Ethical Decision Making - Focused on the moderating effect of individual variables (기업의 윤리정책이 윤리적 의사결정에 미치는 영향에 관한 연구 - 개인특성의 조절효과를 중심으로)

  • Kwon, Yong-Man
    • Journal of Digital Convergence
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    • v.8 no.1
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    • pp.55-69
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    • 2010
  • This thesis looks closely at the moderating effect of individual variables while we analyzed how corporate's ethics policies have influence on his ethical decision-making behaviors. The subjects of the research were full-time employees (n=211) in the Seoul metropolitan region. The research model was substantiated through statistical analysis of credibility and validity, correlation, variance, and moderated regression analysis (MRA). This study found that within an organization with a code of ethics, the level of enforcement of the code and the level of employee awareness of core values sought by the company determined the level of influence of the code on ethical decision making. In other words, internal factors exerted a greater influence than external evaluation of a corporation's ethical decision making practices and therefore, it is necessary for decision-making practices to be transparent and recognized by the members within an organization. The study also found that the employee's awareness about the long-term visions of the company at a higher level and the employees who have a locus of control to their members internally acted as independent variables as well as control variables on the ethical decision-making. In addition, there were great differences in the level of ethical decision-making among the variables used as controls, which means these differences were related to the individual variables. Accordingly, in order to get ethical decision-making practices at a higher level, a education & training program will be designed and implemented variously as considering on the particular characteristics of the control variables we used in this study.

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