• Journal of Digital Convergence
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• v.11 no.12
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• pp.257-264
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• 2013

The purpose of this study is to propose plans of accounting transparency enhancement for Korean firms' sustainable growth and moral management. Moral management is not optional but essential strategy under global competitive circumstances. It has been proved that sustainable growth was possible through moral management. The plans of accounting transparency enhancement obtained from this study are as below. The implementation of early childhood education on the role and function of accounting, including contents related accounting ethics in university business curriculum or accounting curriculum, including contents related accounting(management) ethics in various accounting qualification examination, building and utilization of systematic knowledge base on accounting fraud, strengthen supervision for implementation of stable and reliable K-IFRS, improving public ethics through strengthening ethical awareness, devotion of community leaders for the nation and society etc.

• Journal of Digital Convergence
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• v.17 no.11
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• pp.569-576
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• 2019

The purpose of this study was to analyze the sports ethics awareness of college student athletes. To this end, data was collected from 312 college student athletes. The collected data were analyzed by descriptive statistic and chi-square analysis by the experience of college student athlete's intentional defeat, recognition of intentional defeat, cause of match-fixing, and necessity of sports ethics education. The conclusions are as follows. First, 7.1% of the college students had experienced losing intentionally. Second, 16.3% of the college student athletes did not perceive intentional losses irrelevant to gambling as match-fixing. Third, the college student athletes perceived that the causes of match-fixing included illegal pursuit of profits, environmental factors, human relationships, lack of education, etc. Fourth, 8.1% of the college student athletes viewed that sports ethics education is necessary. This study can be used as a basic data of sports ethics education for student athletes and it is expected to grow as a student player who can maintain moral character.

• Korean Security Journal
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• no.36
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• pp.7-28
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• 2013

In Korea, the size of the private security industry has grown rapidly since the enactment of the Security Business Act in 1976. Unfortunately, the quantitative development has not been accompanied by the comparable qualities, and this shortcoming can be attributed to different unethical incidents caused by the private security officers. This study examined the causal relationship between the organizational characteristics according to the organizational ethics and the organizational citizenship behavior to provide suggestions to promote the ethics of the private security officers, and ultimately play the role of a theoretical foundation for the qualitative advancement of the industry. Private security officers in Seoul and the Gyeonggi province in Korea were studied by using the purposive sampling method and the following results were obtained. First, except for the altruism factor, the levels of organizational ethics perceptions and organizational citizenship behavior of the subjects were relatively high. Moreover, organizational characteristics had a positive partial effect on organizational ethics and organizational citizenship behavior. Furthermore, organizational ethics partially affected organizational citizenship behavior in a positive way, and organizational ethics had a partial mediation effect between organizational characteristics and organizational citizenship behavior. With the results of the analyses, development and management of the ethics training and programs and promoting the ethics among the executives were recommended as a future direction.

• Journal of the Korea Fashion and Costume Design Association
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• v.20 no.1
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• pp.17-28
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• 2018

This study reviewed corporate social responsibility activities of fashion companies and discussed strategies of social enterprises. The research was conducted on 6 Korean fashion companies with sales over KRW 1 trillion as of the end of the term in 2015. Corporate social responsibility activities of each company were investigated from economic, social and environmental viewpoints. The results of this study were as follows: First, each company promoted win-win growth, co-existence management, transparent management and ethics management through economic activities. They pursued win-win growth and co-existence management, which aimed to respect and grow with their partners. Also, they ensured transparent management and ethics management to show their moral management. Second, each company conducted various social contribution programs as part of their social activities. Through the programs, they made donations, supported welfare and culture, and practiced voluntary work, local activities, training and equal opportunities. Third, as for environmental activities, each company tried to protect nature through various activities such as donation to environmental organizations, environmental cleanup activities, environmental management from production to disposal, reuse, eco-friendly system, environmental volunteering, etc. Articles on fashion companies' social responsibility activities have an influence on boosting their attitude and image towards businesses.

• Journal of Korea Society of Digital Industry and Information Management
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• v.9 no.4
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• pp.267-279
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• 2013

To many, recent allegations of earnings management at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. Nevertheless, the field of Corporate Social Responsibility(CSR) has grown exponentially in the last decade. This study investigates the effects of CSR on earnings management. Different to precedent works which focus on Financial Performance, this study attempts to provide empirical evidence for relevance of CSR and Discretionary Accruals(DA). The study used variables in the sustainability report, and DA for its earning management too progress empirical analysis because it is believed that the measurement of accounting transparency is highly related to the CEO's opportunistic selection of the accounting. In terms of Sustainable management activities, Employee training time(ETT) is significantly and negatively associated with Discretionary accruals(DA). And also Industrial Accidents Ratio(IAR) is significantly and negatively associated with Discretionary accruals. Consequently, empirical results suggest that Discretionary accruals associated with the company's CSR activities, such as ETT, and IAR. In this study, there are limitation of generalizations and omitted variable problem.

• Journal of Digital Convergence
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• v.16 no.8
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• pp.137-150
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• 2018

Though that the importance of business ethics is growing, research and education of business ethics are insufficient. There are still few to teach business ethics as a formal subject at four-year universities, and there is little research on business ethics. The education of business ethics is mainly a simple type of discussion that focuses on cases. The research of business ethics is focused on corporate social responsibility, ignoring many subjects to be dealt with in business ethics. Starting from this recognition, this paper uses qualitative research method to identify five topics to be addressed in business ethics: employee right, employee responsibility, environmental responsibility, diversity and discrimination, and international business and globalization. Directions for education and research related to each subject are from examining the latest literature related to each topic. Specifically, this paper discusses the contents to be educated in each topic, and presents directions of research to be done in the future. Consequently, this paper presents directions for the development of education and research on the five topics in business ethics. Based on this research as the theoretical basis, various researches on each subject will be possible in the future.

• Journal of the Korean Applied Science and Technology
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• v.37 no.6
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• pp.1706-1717
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• 2020

The purpose of this study is to understand the effects of nursing ethics education on ethical values, nursing professional intuition and biomedical ethics of nursing students. Data collection period was from December 2, 2017 to December 31, 2017 and the data were collected from 186 nursing college students at 2 universities. Data were analyzed by t-tests, one-way ANOVA, Pearson's correlation coefficient analysis using the SPSS 21.0 program. The average score for the ethics values was 3.08±0.33 points. the average score of nursing professionalism was 3.22±0.84. The average score of consciousness of biomedical ethics was 2.86±0.22. It is necessary to develop case-centered textbooks in order to raise the competence to apply ethics management about biomedical issues in the course program of nursing ethics to improve the awareness of biomedical ethics for nursing college students.

• Journal of Distribution Research
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• v.11 no.2
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• pp.81-96
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• 2006

This study analyzed employee's ethical perception and the ethical value of corporate between domestic distribution corporate and foreign distribution corporate. Although the perception of ethical management is lower and the introduction time was late as compared with those of distribution corporate of developed country, the results of research shows employee's ethical perception and ethical value of domestic discount store are higher than those of foreign discount store respectively. These findings explain the product of their efforts to excercise the corporate ethics, ethical platform, ethical programs etc.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.2
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• pp.161-171
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• 2019

Personality factors and ethical values are considered as vital element in social and professional life. This present research aims to explore the relationship between Personality and Job Satisfaction. Further, we tried to test the moderating effect of Islamic work ethics (IWE) in the relationship of Personality traits with Job satisfaction. Convenience sampling was used in defining sample as in Pakistan there is no data base which provides information regarding number of employees. Due to moderating variable the data has been collected from respondents who identify themselves as Muslim. To collect data from respondents Self-administered, close-ended questionnaires and e-questionnaire were used in this study and respondents were targeted in the normal working environment. Correlation and regression analysis was used to analyze the data statistically. The results of study indicated that neuroticism exhibits significant negative effect on job s atisfaction. Also, openness to experience, agreeableness and conscientiousness showed positive effect on job satisfaction. Whereas, extraversion exhibits no effect on job satisfaction and IWE has a negative effect on job satisfaction. However, the output indicates that IWE do not act as moderator in the relation of agreeableness and conscientiousness with job satisfaction moderation effect of IWE is observed between the relationship of neuroticism, extraversion and openness to experience with job satisfaction.

• Asian Journal of Business Environment
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• v.12 no.2
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• pp.29-41
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• 2022

Purpose: In the era of sustainable development, the role of consumers and businesses has become increasingly important by demonstrating the importance of social and environmental issues. Accordingly, firms widely adopt cause-related marketing to fulfil corporate social responsibility. The purpose of this study is to examine factors that affect consumer attitude toward cause-related marketing with perspectives of the sustainable development goals (SDGs) and instrumental conditioning. Research design, data and methodology: Proposed research questions include effects of cognition, emotion, sustainability, and business ethics on attitude, effects of attitude on purchase intention, and effects of intention on satisfaction. This study collected the data via an online survey and applied factor and regression analysis. Results: Findings indicated that factors affect attitudes differently in cases of cause-related marketing with SDGs and instrumental conditioning. The results of this study found that business ethics affects consumer attitude and differ based on types of cause-related marketing. This study found that attitude positively affects purchase intention that also affects expected satisfaction. Conclusions: By applying perspectives of SDGs, findings of this study provide implications to producers, marketers, and policymakers to promote and achieve sustainability. In particular, the results found that business ethics should be more addressed to fulfill customer attitude.