• 유통과학연구
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• 제14권10호
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• pp.59-72
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• 2016

Purpose - This study expands the corporate social responsibility (CSR) model and concepts by adding to it the concepts of corporate identity and public existence responsibility. Then, this study examines the structural relationship between corporate identity and public existence responsibility. This study contributes to expanding CSR to give customers a different perspective from previous studies in that it specifically measures corporate public existence responsibility, corporate identity, and corporate value creation and investigates the structural relationship. Research design, data, and methodology - This study addresses specific research questions. First, it asks whether non-financial performance is a component of CSR; second, it asks if the improvement in the corporate image should be treated as its corporate identity; and third, it tries to expand CSR concepts from corporate citizenship and public market awareness to public existence responsibility. The research hypothesis is formulated to confirm the relationships among CSR, corporate value creation, corporate identity, and public existence responsibility. Result - This study confirms that CSR has a positive correlation with corporate value creation and that CSR has a relatively positive correlation with corporate identity and public existence responsibility. Additionally, it confirms a positive correlation between corporate identity and public existence responsibility. However, corporate identity and public existence responsibility do not have an effect on corporate value creation. However, the influence of public existence responsibility confirmed the influence of corporate value creation through corporate identity as a mediating variable. Conclusion - This study argues that CSR produces more general performance including both financial and non-financial performance. It also confirms that the goals and performance of CSR can substitute for corporate value creation from general performance. It further confirms that public existence responsibility includes market public awareness, corporate images, and corporate associations. It suggests that corporations should see themselves as having public existence responsibility. Further, they should devise strategies to build corporate identities that associate with corporate goals and visions. Finally, this study contributes to the expansion of perspectives on CSR theoretical concepts and goals of performance of the corporation throughout the corporate value creation process.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.169-178
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• 2020

This study examines the current situation of responsibility accounting and proposed management solutions according to responsibility centers on public universities in Vietnam. The study applies quantitative research methods, and collected data through structured questionnaires to 138 public universities in Vietnam in 2019, receiving back 55 valid questionnaires. The data was cleaned and analyzed with SPSS software. The results show that most public universities in Vietnam assigned management responsibility to their departments, but responsibility accounting was not comprehensive since many universities are not financially autonomous. The Kruskal Wallis Test was conducted to compare the current situation of responsibility accounting among universities by the degree of autonomy and by geographic area. The research found out that totally autonomous universities assigned management responsibility to responsibility centers better than semi-autonomous and non-autonomous universities did. Regarding the evaluation of management responsibility, universities in Central Vietnam rated specific quantitative criteria, residual income (RI) and returns on investment (ROI) higher than universities in the North and the South of Vietnam did. However, universities in the South of Vietnam rated the evaluation of profits by department higher than the rest. The study also suggests structure for establishing responsibility centers in accordance with public universities in Vietnam.

• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.275-286
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• 2020

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

• Asian Journal for Public Opinion Research
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• 제11권3호
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• pp.182-200
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• 2023

A recent nationwide survey reported that South Koreans perceive large corporations as the party that should be the most responsible for tackling climate change. This public opinion result offers insight into the argument that defining who is responsible for the climate change issue can guide campaigners and policymakers in designing effective communication strategies. This study examines how attributing responsibility to large corporations can affect behavioral intention to support government policy and regulation via a moderated mediation model of the perceived risk of climate change and corporate social responsibility (CSR). A nationwide online survey of 295 South Koreans was conducted. The findings reveal an indirect effect of responsibility attribution on behavioral intention through risk perception. Moreover, perceived CSR moderated the causal link between risk perception and behavioral intention, such that South Koreans reported higher levels of behavioral intention when they reported higher CSR. However, perceived CSR failed to moderate the indirect effect. These findings have implications for communication processes and policymaking to address climate change problems in South Korea.

• 품질경영학회지
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• 제49권3호
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• pp.393-404
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• 2021

Purpose: The purpose of this study was to examine the corporate responsibility activities and investigate the effects of these activities on financial performance in public institutions. Methods: The collected data using annual performance evaluation for the year 2017-2019 were analyzed using multi-regression analysis. The corporate social responsibility activities for this study were divided into three dimensions such as social value, efficiency, and welfare. Results: The results of this study are as follows; first, public institutions with high evaluation in social value and welfare had a significant positive effect on financial performance factors such as ROA and ROS. Second, we find that there is a significant negative relation between social value activities and debt ratio. This result means that the higher social value activities, the lower debt ratio. It was also found that the activities for enhancing social value made statistically significant positive influence on BIS performance. Conclusion: These results can be interpreted that public institutions trying various social contribution activities does not necessarily bring negative results for financial performance. In conclusion, it means that socially responsible activities and ethical management in the desirable direction can be beneficial to both public institutions and the society to which they belong.

• Asian Journal for Public Opinion Research
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• 제4권2호
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• pp.108-122
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• 2017

This study explores how South Korean citizens evaluate corporate social responsibility (CSR) practices based on communal and exchange relationships. Specifically, it examines whether their evaluations of the two types of relationships are related to their supportive opinions, such as positive attitudes toward corporations and behavioral intentions to purchase products. The findings show that the communal relationship between an energy corporation and its local residents is more related to their supportive opinions than exchange relationship. That is, a communal relationship tends to generate more positive business outcomes than an exchange relationship. This study concludes that corporations should prepare for useful community outreach and CSR programs for their local community. Practitioners need to focus on building communal relationships with community members through their programs.

• 한국경영과학회지
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• 제40권1호
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• pp.155-170
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• 2015

This study examines whether CSR (corporate social responsibility) activities of the public sector affect on its corporate evaluation in their perspective of consumers. Both public and private sectors are being encouraged to conduct the CSR activities in the four dimensions of economic, legal, ethical, and philanthropic responsibility. While many previous studies have examined the relationship between CSR and corporate's business performance, these studies focus on the private companies, not the public sector. In this paper, we offer a consumer-side study about the effect of CSR on the corporate evaluation on the public sector. The purpose of this study is to understand the effect of fit of CSR activity, perceived engagement, and perceived authenticity on the consumer's corporate evaluation of the public sector. We conducted two quasi-experiments involving 223 respondents using the actual CSR cases of two Korean public sectors. As a result, consumer's perception of engagement and authenticity about the CSR of public sector affects the corporate evaluation in a positive way. The 3-way interaction effect among fit of CSR activity, perceived engagement, and perceived authenticity was significant in corporate evaluation. To achieve successful CSR of the public sector, the public organizations need to increase the communication with their consumers and to implement the strategic CSR activities which can improve the consumer's perception of authenticity about CSR.

• 융합경영연구
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• 제3권1호
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• pp.33-39
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• 2015

Managers are always trying to be the best internal controls in their organizations copper approximate because they know that be effective internal control over previous systems, to fulfill the mission of the organization and minimize unexpected events will be extremely difficult. On the other hand, the existence of internal controls to increase efficiency, reduce head loss, assets and achieving a reasonable assurance of the reliability of financial statements and compliance with laws and regulations will be. Internal control, not an event, but a series of operations and activities on the basis of output. Internal controls help to achieve the goal of minimizing the problems of implementing appropriate internal controls. Internal control is an integral component of corporate governance that will provide reasonable assurance of achieving the organization's objectives. preventing, detecting errors and fraud goes to work. Responsibility for the prevention and detection of fraud and error in the public sector is the responsibility of managers. Managers of internal control and consistently applying appropriate accounting systems, this responsibility will play (Lin et al., 2011). Since the public sector organizations differ from each other, thus establishing internal controls cant be the same for all organizations and agencies of the public sector. Establish specific controls on each system to factors such as size, type of operation and organizational goals that the system is designed, it depends. On the other hand, rapid advances in information technology, the need to update internal control guidelines in relation to Create a new computer system so as to ensure that the activities of managers and effective control Should be updated if necessary.

• 한국항공운항학회지
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• 제13권2호
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• pp.35-47
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• 2005

Recently, all organizations are experiencing a newly changed standard for their competitiveness. One of the elements in the standard is the sustainable reputation or responsibility. Thus excellent corporations have reinforced not only economic prosperity but also environmental and social responsibilities, which results in the appearance of sustainable reputation or responsibility management. At this point, this paper have nominated assessment factors which will contribute to the sustainable reputation competitiveness in Incheon International Airport Corporation.

• 한국의류학회지
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• 제34권10호
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• pp.1717-1730
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• 2010

This research analyzes the recent phenomenon of pursuing public benefit in fashion enterprises according to the increasing importance of corporate social responsibility attitudes towards the global sustainability crisis. The pursuit of public benefit in fashion enterprises has been realized by the activities that contribute to public welfare through one or plural corporations aligned with government, social corporations, and NGOs. The goals of public beneficial activities are to promote public issues and to support the underprivileged and communities both financially and voluntarily. Such activities can be categorized as philanthropy, sponsorship, social marketing, cause-related marketing, and public benefit product development. Especially public beneficial activities in fashion enterprises are featured as the charity donations of apparel products, the collaboration with fashion celebrities and artists in relation with popular culture and art, the limited edition of excellent design with slogans, and the visual campaigns to promote public issues. They deal with human right issues for the underprivileged and disease prevention issues. In addition, specially environmental issue and community trade issues (often raised in the fashion manufacturing and consuming process) are increasing.