• Title/Summary/Keyword: Ethical Management System

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A Study on the Development of Empirical Research Areas and Curriculum Model on Family Businesses (가족기업 실증연구 영역 및 교과모형 개발에 관한 연구)

  • 김지희;문숙재
    • Journal of Family Resource Management and Policy Review
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    • v.5 no.1
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    • pp.123-140
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    • 2001
  • This paper proposes empirical research areas and a curriculum model that outlines the core concepts of major research topic and educational programs of family business. The purpose of this study was two fold: First, to develop the conceptual and empirical research model of family business. For this purpose, this study examined five conceptual issues - ethical, theoretical, management, historical, environmental - in the development of family business research areas. Based on these five conceptual issues, this study developed an empirical research model of family business. Second was to develop the curriculum model of family business at the university level. This curriculum was developed in terms on the family system. business system, and ownership system of family business. This study will be useful in developing more professional curriculum and educational programs to help educator and professional advisors assist family businesses.

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The Effect of Corporate Social Responsibility Activities on Organizational Trust and Job performance

  • Kim, Moon Jun
    • International Journal of Advanced Culture Technology
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    • v.8 no.3
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    • pp.114-122
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    • 2020
  • We study confirmed the effect of corporate social responsibility activities on organizational trust and job performance of organizational members and mediating effects of organizational trust among 351 members of the organization in the metropolitan area and Chungcheong area. For this, the SPSS 24.0 and AMOS 24.0 statistical packages were used to produce the following results. First, as a result of analyzing the impact of CSR activities on organizational trust of organizational members, factors of economic responsibility, legal responsibility, ethical responsibility, and charitable responsibility showed significant effects on organizational trust. Second, as a result of analyzing the relationship between the effects of CSR activities on the job performance of members of the organization, it showed a direct effect on job performance, which is a factor of economic responsibility, legal responsibility, ethical responsibility, and charitable responsibility. Third, organizational trust of organization members was analyzed as a positive factor in job performance. Fourth, it showed the mediating effect of organizational trust on the effect of corporate social responsibility activities on job performance. As a result of this study, the organizational performance and job performance of organizational members showed a direct effect on CSR activities. Therefore, the CSR activity is important as it is a key factor to advance the organizational trust and job performance, which is the company's sustainable management system.

A Theoretical Recapitulation of the Ethical Nature of Islamic Finance and Banking Law

  • Swartz, Nico P.
    • The Journal of Economics, Marketing and Management
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    • v.2 no.4
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    • pp.1-19
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    • 2014
  • The rule of Islam is simple: if you advance a loan, you are entitled to receive your capital only and nothing more. If you wish to secure profit you should enter into a partnership and become a shareholder. Prohibitions against interest are not peculiar to Islam. If we were to trace back through history, a number of examples of such prohibitions can be found in the early Greek, Roman and Rabinnical thought. With the decline of the influence of the Catholic Church interest transactions become legal and stimulated giant Western corporations which forged capitalist imperialism. The practice of charging interest (usury) now dominated Western law and ethics for over a millennium. But, the Western or capitalist economic system has proven a failure in its quest for economic justice, which serves to benefit all in society, both the rich and the poor. In particular, capitalism is currently causing a terrifying scenario of making the rich richer and the poor poorer due to interest charges. An alternative banking model, called Islamic finance and banking, is evoked in this study in order to depress financial exploitation by banking institutions.

Corporate Social Responsibility and Earnings Management: Evidence from Saudi Arabia after Mandatory IFRS Adoption

  • GARFATTA, Riadh
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.9
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    • pp.189-199
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    • 2021
  • This study attempts to examine the relationship between corporate social responsibility (CSR) disclosure and earnings management practices in the context of Saudi Arabia after mandatory IFRS adoption. It is carried out on an unbalanced panel of 277 observations over the period 2017-2019. For this purpose, CSR disclosure is measured by Bloomberg ESG scores, while the residuals from the modified Jones model are considered for earnings management. As control variables, we have retained the firm performance, market-to-book ratio, firm size, financial leverage, board independence, ownership concentration, managerial ownership, and lagged discretionary accruals. Using the system GMM estimator in the dynamic panel, the results show a positive association between CSR disclosure and earnings management practices, thus supporting the perspective of agency theory. Managers engage in socially responsible activities beforehand to conceal their wrongdoing and convince stakeholders that the organization is transparent. They probably use ethical codes as a tool to achieve their own goals rather than the firm's goals. Our contribution is the use of recent data (2017-2019) taking into account the mandatory adoption of IFRS in Saudi Arabia. Additionally, to our knowledge, this study is the first to address CSR disclosure and earnings management practices using GMM system estimates.

Why Do Laggards Resist the IT Adoption in Public Service? : A Case of Expressway Hi-Pass System (공공서비스 IT수용에 대한 사용자 저항요인 : 고속도로 하이패스시스템 사례)

  • Cho, Hee-Soo;Suh, Yung-Ho;Lee, Sang-Chul;Lee, Sae-Bom
    • Journal of Korean Society for Quality Management
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    • v.47 no.2
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    • pp.367-380
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    • 2019
  • Purpose: The purpose of this study is (1) to empirically examine why laggards resist IT adoption in public service and (2) to investigate the relationship between resistance and negative behavioral intention. Methods: The questionnaire survey was conducted on expressway users who do not use High-pass system. The collected 232 samples were analyzed using structure equation model method with AMOS 22.0. Results: Resistance is found to be a statistically significant factor affecting intention to reject. Also, incompatibility, privacy concern, status quo inertia and relative advantage are found to be statistically significant factors affecting resistance. Conclusion: Laggards have a tendency to intend to reject IT adoption rather than to postpone. They are affected not by monetary, procedural aspect associated with purchasing or registering OBU(On Board Unit). Incompatibility and relative advantage which are inherent attributes of Hi-pass system are more influential factors than privacy concern and status quo inertia. They make ethical and emotional decision partially affected by public-social factors.

A Study on Human-Centered IT Utilization in Caring for Elderly People Who Live Alone (독거노인 돌봄에 있어 인간중심의 IT 활용방안에 관한 연구)

  • Choi, So-Yun
    • Journal of Digital Convergence
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    • v.20 no.2
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    • pp.455-462
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    • 2022
  • This study was conducted to find ways to utilize human-centered IT in caring for elderly people who live alone. Through focus group interviews with experts, this study investigated the problems with delivery system, and ethical issues. Problems such as lack of trust, supplier-centered care, and uniform service provision were derived as major problems in the delivery system. These findings indicate that IT should be used as an auxiliary means of face-to-face services and to be controllable and convenient. Issues such as "guaranteeing the right to self-determination," "protecting privacy," "sufficiently guaranteeing the right to know," and "encompassing blind spots" were raised as important ethical issues related to human-centered IT utilization. Based on the research results, this study presented the necessity of designing user-centered information technology and the necessity of developing ethical indicators for the use of human-centered technology.

A Study on Corporate Social Responsibility and Moral Management

  • Kim Taek;Yong Young Rok
    • International Journal of Advanced Culture Technology
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    • v.12 no.2
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    • pp.43-50
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    • 2024
  • Foreign scholars pointed out that the root of the Korean economic crash was A Study on Corporate Social Responsibility and Moral Management due to the government's excessive regulations, the harmful effects of government finance, and the high-cost political structure. Despite the need to ease the rigidity of governmental finance and various regulations and operate the financial system through autonomous market mechanisms, it was argued that various bribes, express fees, and collusive lobbying funds were inevitably generated due to discretionary acts of bureaucrats with licenses and permits, complicated administrative procedures and systems, and regulatory changes in government policies. In fact, in developing countries, corruption was a necessary evil for economic development and was seen as a lubricant in economic management. The purpose of this study is to study the social responsibility and corporate ethics of chaebol. First: consider the problems of large corporations. Second, We will consider the direction and policy of corporate ethics. This paper sheds light on the ethical management of the Korean chaebol, considering that corporate ethics and transparency for the social responsibility of chaebols are important

Implementation of a KPI Focused e-QMS: A Case Study in the Aerospace & Defense Industry (KPI 중심의 e-QMS 구현: 우주항공 및 방위 산업 사례 연구)

  • Jae Young Shin;Wan Seon Shin
    • Journal of Korean Society for Quality Management
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    • v.51 no.1
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    • pp.131-154
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    • 2023
  • Purpose: The purpose of this paper is to design an integrated informatization system that can manage quality & KPI by integrating management systems in the aerospace and defense industry, and study the effect on KPI when applied to related companies. Methods: The 7 management systems required for integration in the AS&D industry were studied, and an empirical analysis was conducted for H company in South Korea for the application of e-QMS integrated informatization & KPI system based on security environment and open quality. Results: The results of this study were analyzed to have an effect on the improvement of customer satisfaction and the positive improvement of quality failure cost in the aerospace and defense industry. And it was analyzed that it works to continuously comply with ethical management and environmental laws and prevent safety accidents. Conclusion: The greatest significance of this study is that it attempted to build an e-QMS integrated system in the aerospace and defense industry. Considering that the case of integrated management system and integrated operation of KPI in related industries has not been introduced in the existing literature, the results of this study will be shared as a meaningful preceding study in the era of digital quality information. In addition, the fact that the open-quality quality innovation methodology emphasizing measurement(M), tracking(T), and connection(C) was actually applied in an AS&D company and its effectiveness was objectively proven. It is expected that it will be a good paper for follow-up research.

A Study on the Impact of Corporate Social Responsibility on ODA Trade (기업의 사회적 책임이 ODA무역에 미치는 영향에 관한 연구)

  • KIM, Min-Jae;KIM, Tae-Hoo
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.78
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    • pp.145-174
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    • 2018
  • This study, focused on Official Development Assistance(ODA) as a solution to the global polarization and demonstrated how corporate social responsibility (CSR) plays a role in raising the performance of ODA. First, socio - economic value and profit - created by CSV activities have a significant effect on constructing an economic reciprocal relationship between donor countries and recipient countries. In addition, it has shown that it promotes the simultaneous development of companies and society through the strategic CSR model and consequently contributes to the achievement of ODA. Second, it suggests that the elements of the BOP model have a significant effect on improving the unreasonable wage system and unethical working conditions of developing countries. Furthermore, this suggests that improving the income of the poor can improve the performance of ODA. Third, this study reconstructed 'CSR Pyramid' of Carrol and newly devised CSRD theory. In the case of ODA to developing countries, economic, legal, ethical, and charitable responsibilities are set priorities. In this study, it is suggested that the priority should be flexibly set as economic ${\rightarrow}$ charitable ${\rightarrow}$ ethical ${\rightarrow}$ legal responsibility. This study reexamines the strategic CSR model in the international management field and conducted empirical analysis on CSV, BOP, CSRD model as the constituent elements. In addition, the strategic CSR model that has moved away from the traditional and old-fashioned perspectives still has room for development, and exploratory research to develop the model will continue to contribute to clarifying the concept and scope of CSR.

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The Effect of Corporate Social Responsibility on Corporate Trust and Purchase Intention (기업의 사회적 책임 속성이 기업 신뢰와 구매 의도에 미치는 영향)

  • Nam, Hyun-Dong;Nam, Taewoo
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.43 no.3
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    • pp.243-253
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    • 2020
  • As economic profits and social influences of firms grow with economic development and their organizational expansion, consumers increasingly require firms to have their social responsibility. Because social responsibility strongly influences corporate reliability, consumers' intention to purchase, customer loyalty to the products and the recognition of an ethical firm have gained attention as a concept of strategical importance. The prosperity of society should be proceeded for the sustainable development of a firm and the necessity of social responsibility should be emphasized to achieve virtuous circle structure that promotes growth. Additionally, the social responsibility should be proceeded to form trust on a firm. It is very important to change the recognition of consumers to purchase products and increase the profit of a company. This study aims to analyze how social responsibility properties of firms (economic, ethical, discretionary, and legal aspects as low-level factors of social responsibility which Carroll (1979) defined) affect corporate reliability and purchase intention. The analysis found that consumers trust in firms are positively influenced by ethical responsibility (0.391), economic responsibility (0.293), legal responsibility (0.251), and discretionary responsibility (0.248). The relationship between sub-factor of social responsibility and purchase intention is not significantly influenced by other explanatory variables. Corporate trust exerts a direct influence on purchase Intention (0.456). The social responsibility of a firm didn't influence a direct purchase intention. It was found that it brought positive effect on the purchase intention in the course of forming trust. This study suggests that firms should make efforts to understand the relationship between corporate trust and purchase intention along with the characteristics of social responsibility that consumers recognize and improve management strategies for mutual complementary interests.