• 제목/요약/키워드: Business Ethics Awareness

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Cultural Factors Affecting Tendency of Ethical Decision-Making by Accounting Students: An Empirical Study in Vietnam

  • DOAN, Nga Thanh;TA, Trang Thu;CHU, Ha Thi Thanh;LE, Anh Thi Quynh;LE, May Thi;PHAM, Tuan Hoang;VUONG, Thao Thu
    • The Journal of Asian Finance, Economics and Business
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    • 제9권2호
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    • pp.159-168
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    • 2022
  • The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

윤리소비의식이 재활용 의류제품 구매태도에 미치는 영향에 관한 연구 (A Study on the Effects of Ethical Consumption Consciousness on Purchase Attitude of Consumers - Focused on Recycled Apparel -)

  • 차가영;김문영
    • 복식
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    • 제64권5호
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    • pp.125-140
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    • 2014
  • This study aims to investigate the effects of ethical consumption consciousness on the attitude of consumers toward purchasing recycled apparel and suggest guidelines to improve awareness and induce purchase on recycled and eco-friendly apparel. The following steps were taken: 1) examination of the status of consumer consciousness on recycled apparel and their usage 2) investigation of how ethical consumption consciousness affects purchase attitude of recycled apparel 3) finding out whether purchase experience of recycled apparel makes a difference in ethical consumption consciousness and purchase attitude. 311 males and females living in the Daegu region were used as subjects. Questionnaires were distributed for around 2 weeks for data collection. A total of 298 surveys were used for analysis due to the other thirteen being excluded for not having quality responses. Collected data were used to perform frequency analysis, factor analysis, reliability analysis, descriptive, regression analysis by using SPSS 18.0 Korean version. Results are as follows: First, regarding the status of consumer consciousness on recycled apparel and their usage, respondents considered convenience as an important factor. On the contrary, factors such as usage, participation intention and positive attitude on recycled apparel were relatively high. Second, regarding how ethical consumption consciousness affects purchase attitude on recycled apparel, the analysis result showed that having consciousness for environmental protection and volunteering significantly affected purchase attitude toward recycled apparel whereas business ethics did not affect it. Third, the responses from the consumers with purchase experience of recycled apparel and consumers without it showed that being conscious of environmental protection significantly affected both groups.

목재제품 규격·품질 표시제도 국내 도입과 정착을 위한 제언 (A Study on the Introduction and Settlement of the Labeling System for Wood-based Products and Expanding in Korea)

  • 김윤희;여환명;방성준;양상윤;강승모;황권환
    • Journal of the Korean Wood Science and Technology
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    • 제41권3호
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    • pp.258-268
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    • 2013
  • 목재산업은 녹색성장과 더불어 한국의 차세대 성장동력으로써 주목받고 있다. 또한, 지속적인 목재의 이용과 목재산업의 활성화를 위하여 "목재의 지속가능한 이용에 관한 법률"이 2012년 제정되었다. 자연으로부터 얻어진 목재자원의 가치를 향상시키고 선순환 구조를 지닌 목재제품이용의 확대를 통해 지속적인 성장을 동반하기 위해서는 목재제품 품질관리가 필요하다. 이 논문에서는 국내외 목재제품의 규격 품질표시제도를 살펴보고 국내 목재산업에의 적용을 위한 방안을 모색해 보고자 하였다. 제재목을 중심으로 미국, 캐나다, 뉴질랜드와 일본의 규격 품질표시제도의 운영현황에 대하여 조사하였으며 목재제품에 대한 규격 품질표시제도는 시스템 진화를 통해 생산자의 자발적 참여로 운영되는 제3자 인증제도로 발전됨을 확인할 수 있었다. 국내 목재제품의 규격 품질표시제도의 활성화를 위해서는 도입기에는 산림청 중심으로 일원화 시스템을 구축하여 조기정착을 유도하고 성장기 및 성숙기를 통해 인식구조 개선과 생산자의 자발적 참여를 위한 인센티브 개발 등의 기반을 마련하여 제3자 인증제도로 발전시켜야 할 것이다.

몽골 대학에서 상업영어와 마케팅 교과간 융합수업 모형 개발에 관한 연구 (Study on the Development of Convergence Class Model about Marketing and Business English in Mongolia University)

  • 바야르마;이근수
    • 한국산학기술학회논문지
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    • 제19권10호
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    • pp.610-616
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    • 2018
  • 세계적으로 다양한 창의융합교육 연구가 이루어지고 있으나, 문제중심학습 바탕으로 한 창의융합교육의 연구는 미미한 실정이다. 공학적 인재양성을 위한 STEAM 교육 개발연구에서도 윤리의식 및 배려심, 협동심, 리더십, 소통 능력 등 인성적 요소를 중요하게 인식하고 있다. 본 연구는 현대 사회에서 요구하는 창의 융합형 인재를 양성하기 위하여 효율적으로 학습할 수 있도록 하기 위한 방안으로 마케팅과 상업영어 교과간 융합 수업 모형을 개발하였다. 융합 수업의 과정에 대한 모형을 개발하여 수업과정 관련 교과 선정, 주제 선정, 수업설계, 수업 지도안 작성 및 문제 개발, 융합 수업 전 과정에 대한 논의, 수업 실행, 수업 평가의 단계를 설계하여 수업이 진행된 후 평가를 하였다. 마케팅과 상업영어 교과간 융합 수업을 위한 문제를 개발하여 몽골 대학에서 적합한 교육 환경을 도입하고자 한다. 빠르게 변화하고 있는 지식기방 사회에 요구하는 인재를 양성시키길 필요성에 따라 과학 기술의 융합을 통해 창의적 융합인재를 양성한다는 전략이 몽골대학에서도 계속 이루어져야 한다. 현재 상황에서 무엇보다 "창의력"이 강조되고 있기 때문이다.

윤리적 소비성향이 윤리적 화장품에 대한 태도와 구매의도에 미치는 영향 (Influence of ethical consumption proprieties on the attitude and purchasing intention of ethical cosmetics)

  • 백지은;이영주
    • 한국의상디자인학회지
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    • 제22권1호
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    • pp.73-84
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    • 2020
  • Recently, there has been a change in consumer culture. The paradigm is changing from a consumption model that used to emphasize rationality to an ethical consumption model that focuses on sustainability. Such a change in consumption patterns has also been seen in the cosmetics industry, but studies to empirically assess this trend are incomplete. Therefore, the purpose of this study is to empirically identify the impact of ethical consumption proprieties on attitudes and purchasing intentions for ethical cosmetics. To achieve the aim of this study, 506 adult women residing in Korea were selected as subjects and surveyed. To identify the demographic characteristics of the study participants, a technical statistical analysis and frequency analysis were conducted. To check the validity and reliability of the measuring tools, an exploratory factor analysis was performed, and the Cronbach's α factor was calculated. The analysis method was analyzed using the SPSS 25.0 and the Amos 25.0 statistical analysis programs. The results of this study are as follows. First, ethical spending tendencies had a positive impact on attitudes toward ethical cosmetics. Specifically, interest in ethical issues, altruism, and business ethics perception have had a positive impact on attitudes toward ethical cosmetics. However, consumer effectiveness had no significant impact on attitudes toward ethical cosmetics. Second, attitudes toward ethical cosmetics had a positive effect on purchasing intentions. This study found that for the spread of ethical cosmetics and ethical consumption trends varied according to the age and that attitudes toward ethical cosmetics and differences in purchasing intentions should be kept in mind. It also showed that attitudes toward ethical cosmetics affect purchasing intentions. The results of this study suggested that the analysis of adult women, the main consumers of cosmetics, by age was meaningful for finding the factors for growth in the macroscopic ethical cosmetics industry and that the industry could raise its ethical awareness. If such tasks are systematically established, ethical cosmetics are thought to be able to actively solve social problems and lead a mature cosmetics industry.