• 유통과학연구
• /
• 제6권1호
• /
• pp.63-77
• /
• 2008

기업 경쟁력의 원천은 사람이며, 성공 핵심은 사람들의 능력과 협력에 달려있다. 따라서 종업원들의 직무만족과 업무몰입을 위해 CEO는 윤리경영을 실천하고자 다각적인 노력을 해야 한다. 경쟁은 물론이고, 고객의 자산을 관리해야하는 증권회사의 경영자도 수없이 많은 윤리적 이슈와 문제에 직면해 있다. 금융환경은 더 복잡해지고 증권사에 대한 요구도 증가하고 있다. 이러한 현실을 고려할 때, 어떻게 윤리 차원의 사회적 요구를 받아들이고 의식 수준을 변화시킬 것인가, 어떻게 기관 내부의 풍토로 정착시켜야 할 것인가 하는 문제는 중요한 관리대상이 되고 있다. 또한 이러한 윤리경영이 조직 구성원의 업무몰입에 어떤 영향을 미칠 것인가를 파악해 볼 필요가 있다. 본 연구는 이러한 연구목적을 바탕으로 증권회사 CEO의 윤리경영의지가 종업원의 심리적 성과변수인 조직몰입에 영향을 미치는 정도를 확인하고자 하였다. 연구를 통해 금융기관장들은 기업윤리 위반의향이 유발되지 않도록 경영제도를 개선하고, 기업윤리 준수의향을 향상시키는 방안을 모색할 필요성이 제기되었다. 또한, 증권회사 CEO는 구성원들의 협력을 유도할 수 있는 참여적 방식에 바탕을 둔 민주적 경영관리와 윤리의 정당성에 초점을 두고 경영방침을 세워야 할 것이다. 아울러 민주적 리더십과 윤리경영을 발휘하기 위한 새로운 도구를 개발하는데 지속적인 노력을 기울여야 할 것이다.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권2호
• /
• pp.981-992
• /
• 2021

This study identifies the determinants of potential failure of Islamic Peer-to-Peer (P2P) lending in Indonesia, and the mediating effect of Islamic ethics on reducing the potential for failure of Islamic P2P lending. This study uses primary data retrieved through questionnaires from the perspective of 152 stakeholders in Islamic P2P lending. Using a structural equation model (SEM), the study found that indebtedness, financing size, and governance have positive and significant relationships with the potential failure of Islamic P2P lending. This study provides evidence that the customer's internal conditions and the governance structure applied can increase the potential failure of Islamic P2P lending. Further, Islamic ethics is evidently able to partially reduce the potential failure of Islamic P2P lending by lessening risk management exposure, but it fails to address failure through Ponzi scheme exposure. As an implication, this study suggest that Islamic P2P lending must implement Islamic ethics more comprehensively by optimizing the advisory and supervisory role of the shariah board within their overall boards of directors also in their operational activities. Finally, it also adds to the existing knowledge on financial technology literature, particularly on the determinants of potential failure of financial technology from the perspective of stakeholders.

• 경영과정보연구
• /
• 제30권4호
• /
• pp.441-474
• /
• 2011

본 연구는 윤리적 리더와 윤리경영시스템이 구성원의 조직시민행동에 미치는 영향과 이들 사이에 윤리풍토가 매개작용을 하는지를 조사한 것이다. 연구목적을 달성하기 위해 대구 경북 지역의 대기업 및 중소기업에 종사하는 종업원을 대상으로 설문조사를 하여 회수된 설문지 중 유효한 1,035부의 응답 내용을 분석하였다. 주요한 분석결과는 다음과 같다. 첫째, 윤리적 리더와 윤리경영시스템의 정착은 모두 구성원의 조직시민행동에 유의한 정(+)의 영향을 미치는 요인이었다. 둘째, 연구 가설에서 기대했던 바와 같이 윤리적 리더와 윤리경영시스템이 구성원의 조직시민행동에 미치는 영향에 조직배려 윤리풍토와 사회적 책임 윤리풍토가 유의한 매개작용을 하는 것으로 나타났다. 따라서 구성원의 조직시민행동을 높이기 위해서는 조직배려 윤리풍토와 사회적 책임 윤리풍토를 조성하는 것이 효과적인 전략이 될 수 있음을 암시해주었다.

• 대한안전경영과학회:학술대회논문집
• /
• 대한안전경영과학회 2009년도 추계학술대회
• /
• pp.373-385
• /
• 2009

In business aspects, the corporate usually confronted with various risks. such as the management problems of the quality, the environment, the safety & health, the ethics, and the social responsibility. Overall monitoring of these aspects is required to the top manager ceaselessly. In the past ways, for these problems, the government has been controlled the corporate to keep them. But nowadays, the needs of self management of these topics is rising up for the business continuity especially to the multi-national corporate. To prove their soundness they issued the management status report periodically. Internal audit will works not only the self confirming tool but also the best supporting tool for the policy managements in such circumstances. So, an effective internal audit will lead the business continuity management to the future.

• 디지털융복합연구
• /
• 제11권12호
• /
• pp.257-264
• /
• 2013

본 연구는 기업의 지속가능한 성장과 윤리경영을 가능케 하는 요인으로 작용하는 회계의 투명성 제고방안에 관한 연구이다. 오늘날의 글로벌 경제체제하에서 윤리경영은 더 이상 선택이 아닌 기업경영의 필수적 전략으로 자리매김하고 있다. 윤리경영을 통해 장기적 이윤창출과 자본시장에서 유리한 조건으로 사업자금을 조달하게 됨으로써 지속가능한 성장이 가능하다는 것이 실증적으로나 경험적으로 확인되고 있다. 따라서 본 연구에서는 윤리경영의 기초가 되는 회계의 투명성 강화방안으로 회계의 역할과 기능에 대한 조기교육 실시, 대학의 교과과정에 경영윤리나 회계윤리 교과내용을 포함, 각종 회계관련 자격시험에 회계윤리에 관한 내용을 포함, 국내외의 회계부정 사례들을 체계적인 지식베이스로 구축하여 활용, K-IFRS가 실제적으로 잘 정착할 수 있도록 감독강화, 온 국민의 의식개선을 통한 윤리적 마인드를 함양 그리고 지도층의 자기반성과 사회와 국가를 위한 희생과 헌신 등을 제언하였다.

• 한국정보시스템학회지:정보시스템연구
• /
• 제5권
• /
• pp.1-20
• /
• 1996

Ethics refers to the principles of right and wrong that can be used by individuals acting as free moral agents to make choices to guide their behavior. Information technology has presented our human mankind not only prosperity but also harms. This is why moral aspects should be addressed in the application of information system. First, a transforming tendency of international economy will be observed. Second, many issues regarding ethics and behavioral courses will be discussed. And a trend of information technology and five moral models will be examined. Third, traditional morals of Koreans and attitudes of Westerners about information technology will be analyzed. Fourth, it will be also discussed how private firms understand ethics and culture in the context of information handling. It is suggested that individuals who use information technology cultivate efficient and effective ethical principles contributing to public good in the society. For this purpose, the government should establish relevant legal devices.

• Journal of the Korean Wood Science and Technology
• /
• 제51권5호
• /
• pp.392-409
• /
• 2023

The amount of wood waste from furniture production is increasing. Wood waste is diverse and ranges from wood-splitting residues to leftovers from furniture production. Wood waste occurs in companies, household-based industries, and other forms of business where waste accumulates; therefore, an environmental and ethical policy is needed. The aim of this study was to identify products created using wood waste and describe government regulations related to environmental policies. We analyzed the management of wood waste for use as a new product so that it is useful, does not become waste, and complies with policies related to environmental ethics. A case study design using qualitative methods was used. This research focused on managing wood waste in Jepara's furniture and crafts industry for the 2010-2021 period, using 23 sources from primary, secondary, and other supporting documents. Data were collected through observation or gathering information related to research needs, conducting closed-door interviews with research sources, documenting data to strengthen research findings, and using online questionnaires to corroborate information related to wood waste management. This article presents wood waste products designed with optimized environmental ethics and awareness of environmental laws in wood-based industries.

• 보건행정학회지
• /
• 제26권3호
• /
• pp.155-171
• /
• 2016

Background: In this study, state-owned medical institutes, industrial accident hospitals, veteran hospitals, and private medical clinics including 16 university medical institutes in the Seoul metropolitan area were selected to examine the causality of ethical management, positive psychological capital, and organizational effectiveness. Methods: The study analyzed 1,056 valid questionnaires to which a total of 1,325 nurses, medical technicians, doctors, and administrative staff in 34 healthcare organizations answered over two months from June to August 2015. The study also utilized a 'structural equation model,' and a 'hierarchical linear model' to conduct the analysis. Results: It was first found that ethical leadership, ethical management systems, and organizational ethics values, which are the three factors of ethical management, had significant influence on organizational commitment, and behavior. These are the three factors of employee organizational effectiveness. Second, ethical management, ethical leadership, ethical management systems, and organizational ethics values had significant influence on positive psychological capital. Third, positive psychological capital had significant influence on organizational commitment, turnover intention, and organizational citizenship behavior. Positive psychological capital presented an indirect effect on the relationship between the ethical management and organizational effectiveness of employees. The effect of positive psychological capital consisting of self-efficacy, hope, resilience, and optimism was confirmed in the healthcare organizations. Fourth, in relations among ethical management variables, ethical leadership showed a significant impact on ethical management systems, which had significant impacts on organizational ethics values, which had significant impacts on ethical leadership.

• 디지털산업정보학회논문지
• /
• 제9권4호
• /
• pp.267-279
• /
• 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.

• 한국산학기술학회논문지
• /
• 제7권6호
• /
• pp.1348-1355
• /
• 2006

본 연구는 벤처기업의 윤리경영과 재무성과와의 관계를 검증하기 위하여 현재 벤처기업인증을 득하고 있거나, 과거에 득한 적이 있는 기업 200개를 무작위로 선정하여 설문을 실시하였다. 윤리경영에 대한 평가지표로는 CEO의 윤리경영 의지, 공정성(Fairness), 투명성(Transparency), 건전성(Soundness)을 독립변수로 재무성과(Financial Performance)를 종속변수로 사용하여 회귀분석을 실시하였다 그 결과 공정성이 재무성좌에 가장 큰 영향을 미치는 반면에 건전성이 가장 적은 영향을 미치는 것으로 나타났다.