• Title/Summary/Keyword: 회계윤리

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A Study on Coporete Social Responsibility (기업의 사회적 책임에 관한 연구)

  • Kwon, Sang-ro
    • Proceedings of the Korea Contents Association Conference
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    • 2016.05a
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    • pp.115-116
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    • 2016
  • 개방화 및 국제화의 물결과 함께 세계 경제계에서 지배적 지위를 차지하는 거대한 초국적 기업들의 수가 증가하게 되면서, 이들 기업이 환경 파괴, 노사문제, 개발도상국의 빈곤문제에 책임이 있다는 기업의 사회적 책임론(Corporate Social Responsibility: CSR)이 강조되고 있다. 우리나라에서의 CSR활동은 일부 기업에 의해서만 이루지고 있고 분식회계, 환경오염 및 외국인 근로자에 대한 차별대우 등과 같은 법률이나 윤리에 저촉되는 행위들이 거듭되고 있다. 따라서 우리나라 기업들의 CSR에 대한 인식과 활동은 미흡한 면이 있고 이에 대한 개선이 필요하다고 본다.

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The Effects of Ethical Leadership on In-Role Behavior and Psychological Capital: The Moderating Role of Management Decoupling and Personal Decoupling (팀장의 윤리적 리더십이 팀원들의 역할 내 행동과 긍정심리자본에 미치는 영향에 관한 연구: 괴리현상의 조절효과를 중심으로)

  • Kim, Moonjoo
    • The Journal of the Korea Contents Association
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    • v.17 no.4
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    • pp.48-62
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    • 2017
  • The present empirical research examines the effect of team leader's ethical leadership on team members' in-role behavior and psychological capital. This study also predicts that management decoupling and personal decoupling will moderate the effect of ethical leadership negatively. A growing body on leadership research highlights the role of team leader's moral manager in team settings. Ethical leadership also becomes a salient issue in the situation of unethical decision making and misuse of management power which have done by unethical leaders all around the world. In order to identify the effect of ethical leadership, I collected data of 922 team members from bank, semiconductor manufacturer, and university hospital. Our findings show that ethical leaderships have a positive effect on team members' in-role behavior and psychological capital. In addition, I also found the significant moderation effect of management decoupling which team members perceive their top management team's inauthenticity. Contrary to the prediction, however, the result doesn't support the moderation effect of personal decoupling. I discussed implications of confirming and disconfirming findings in details.

A Study on the Evaluation of Librarian's Competency Value (도서관 사서의 역량가치 평가 연구)

  • Cha, Sung-Jong;Kim, Jinmook;Park, Heejin
    • Journal of the Korean Society for Library and Information Science
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    • v.55 no.1
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    • pp.107-133
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    • 2021
  • This study was performed in order to provide suggestions on how to strengthen librarian competency by evaluating and analyzing the competency value of librarians as information professions. First, the study divided the common competency value of librarians as human capital of libraries into skills, knowledge, behavior and attitude, and analyzed each area of competency value for librarians of the A-library. As a result, the average of the 'librarian's behavior and attitude' area was the highest, followed by the 'librarian's skill' area and the 'librarian's knowledge' area. Second, in terms of 'librarian's skill', A-library librarians' competence values were high in the order of 'communication', 'leadership', 'technology' and in the terms of 'librarian's knowledge' ones were high in the order of 'law and policy', 'marketing', 'learning and growth' and 'finance and accounting'. In addition, in areas of 'librarian's behavior and attitude', the factors were high in the order of 'ethics and values', 'interpersonal relationships' and 'customer service'. Third, the analysis of whether the average difference exists depending on the characteristics of A-library librarians on their evaluation of the competency value shows that only the 'working period' factor in the total competency value and the two factors 'age' and 'working period' were statistically significant in the 'librarian's knowledge' area. Forth, as a result of a regression analysis to identify the characteristics of A-library librarians and their impact on competency value, only the 'final education' factor was statistically significant for the competency value of the 'librarian's skill' area. Fifth, in the survey on problems and desirable improvement measures in increasing the competency value of librarians, the proportion of presenting problems and improvement plan in systemic aspects such as the 'librarian qualification system' and 'librarian training system' was high.