• 대한안전경영과학회지
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• 제24권2호
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• pp.105-111
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• 2022

This study aims to analyze mediating effect of social outcome between value realization efforts and economic outcome of social entrprises. Data for the analysis is collected from Social Enterprise Promotion Agency. The results of anaylsis are first social value realization efforts had no positive effect on economic outcome of the social enterprises. But social outcome had a significant mediating effect between social value realization efforts and economic outcome. Through this, it was confirmed that although a social enterprise is a hybrid organization that must pursue both social and economic outcome, social value realization efforts go through a social outcome that affects economic outcome. mediating social performance This is expected to have implications for the role of social value realization efforts and social outcome in order to increase the economic outcome of social enterprises.

• 지식경영연구
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• 제21권2호
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• pp.21-40
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• 2020

Korea Credit Guarantee Fund(KODIT) is a public financial institution under the provision of the Korea Credit Guarantee Fund Act. Facing the waves of change both locally and globally, KODIT will serve as 'social value creator' in making a paradigm shift from a large corporation(Conglomerate-dominated) economy to a social enterprise-oriented one based on social economy. This study focuses on the supporting service programs for social enterprises and job creation how it affects the performance of social value creation of KODIT. There is currently no detailed research of the social value in terms of the business and management academic agenda. Therefore, the present study describes the importance of social value creation on the policy financial institution. This study conducted in-depth case study for social value performance. As a public policy financial institution, KODIT exert diverse efforts to correct market failure and achieve inclusive growth. For example, KODIT extends credit guarantee services for the liabilities of promising corporations and stimulates financial and non-financial supporting programs for social enterprises. Although the role of social value and social economy has gained business field attention, few investigations have been conducted to explain how social value is achieved. The present study can thus act as the foundation for exploring the social value creation in the circumstances of public financial institution.

• 아태비즈니스연구
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• 제11권3호
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• 한국콘텐츠학회논문지
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• 제17권5호
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• pp.602-612
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• 2017

본 연구는 사회적기업이 추구하는 사회적 가치와 경제적 가치에 대한 근로자들의 인식을 확인하여 사회적기업 종사자 교육을 위한 함의를 제공하기 위해서 수행되었다. 주요 연구결과는 다음과 같다. 첫째, 사회적기업 근로자들의 절반 이상이 경제적 가치와 사회적 가치를 모두 동일하게 중요하다고 인식하고 있었다. 또한, 기업의 사회적 가치의 실현의 책임에 대해서는 종사자 보다는 경영자 책임을 다소 높게 보고 있었으며, 사회적기업 외부에 대한 사회적 가치를 기업 내부와 구성원을 위한 가치 보다 우선적으로 추구해야 한다고 인식하였다. 그러나 사회적기업의 사회적 가치 실현을 위한 목표설정 노력은 부족하였다. 둘째, 사회적기업 근로자들은 대체로 경제적 가치에 대하여 높은 인식을 가지고 있었고, 경제적 가치의 실현을 위해서는 종사자 보다 경영자의 책임과 노력이 더 중요하다고 인식하고 있었다. 셋째, 근로자의 연령이 높을수록 경제적 가치 보다 사회적 가치의 중요성을 높게 평가하고 경영자 책임을 강조하였다. 아울러 근로자의 근무경력이 적을수록 사회적 가치를 중요하게 여기고 경영자의 책임을 중요시하고 있었다. 영리기업 근로자들이 상대적으로 경제적 가치의 중요성을 높게 인식하는 반면에 비영리기업 근로자들은 사회적 가치의 중요성을 높게 인식하고 있었다. 향후 사회적기업의 사회적 가치와 경제적 가치를 근로자들이 균형있게 인식할 수 있는 교육지원 프로그램이 필요할 것이다. 또한 사회적기업의 가치측정을 위한 표준화된 척도를 개발하고 지속적으로 모니터링하기 위한 노력이 요구된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.987-996
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• 2021

The development of Internet technology can affect firm value through the use of social media by business people. Nowadays, social media affect businesses of all sizes in several different ways. Despite the various benefits obtained by using social media, research at the organizational level and its impact on business performance have not grown as fast as desired. This research aims to examine the effect of social media on oil and gas firms' value. The research sample consists of 9 oil and gas firms listed on the Indonesian Stock Exchange 2013-2018. Social media proxies are firms' social media, other social media mentions, and social media sentiment. Firm value is measured by the market value to assets ratio. Data analysis uses a random-effect regression test. Based on the analysis, the social media account of a firm has a positive effect on firm value. It indicates that social media give advantages for oil and gas firms to give a signal of business prospect, make use of opportunities related to industry alliances, recruit employees globally, and c. On the other hand, the positive sentiment on social media has no effect on oil and gas firms' value.

• 유통과학연구
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• 제22권9호
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• pp.97-106
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• 2024

Purpose: In view of increased social awareness of today's consumers, it is very important to understand how retail customers perceive their sense of social responsibility. This study aims to explore the decision processes of university students that affect the patronage of social enterprises in retail sector. Research design, data and methodology: This study proposes and tests whether and how social network traits, firm's image, and perceived trustworthiness serve as predictors of value co-creation behavior specific to two different industries (social enterprises and regular firms) operating in retail sector of South Korea. This study incorporated theoretical premise of value co-creation to verify the structural relationships among the predictors of value co-creation. Results: The result demonstrates that social network and firm's image both significantly influence consumers' value co-creation behavior. The study further found that the firm's image is overall more effective for eliciting consumers' value co-creation behavior than social network traits. Conclusions: As the result of comparing the industry type (social enterprises vs. regular firms), the study confirmed a meaningful difference such that consumers indicated greater impact of firm's image on value co-creation for social enterprises than for regular firms. The findings are expected to provide useful industrial insights for the management of social enterprises.

• 무역학회지
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• 제46권2호
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• pp.301-321
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• 2021

This study analyzes the various roles of social value in the consumption value model in China's mobile e-commerce environment. This is because customers in the Confucian culture area are highly influenced by others in their consumption behavior. However, there has been no consideration of these opinions in the consumption value model. In particular, it was analyzed whether social value has a moderated mediation effects in the path of economic value on customer loyalty. As a result of analyzing 228 pieces of data collected in China, it was found that the economic value is increasing customer loyalty through the entrance of shopping malls, and this indirect effect is affected by social value, and there was a moderated mediation effect. This study is theoretically meaningful in that it is newly elucidating the role of social value in the consumption value model.

• 한국IT서비스학회지
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• 제12권2호
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• pp.31-53
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• 2013

Web 2.0 has affected existing e-commerce and created a new business model of e-commerce, known as social commerce. Social commerce is a subset of e-commerce using social network services and is emerging as an important platform due to increased popularity of social networking services. This study focuses on analyzing the factors that influence the shopping value and intention to repurchase of social commerce users. Based on prior researches, we develop a research model, including individual characteristics of social commerce users (Collectivism, Price Sensitivity, Impulse Buying) and social commerce characteristics (Cost saving, Product Variety, Shopping Convenience). Furthermore, this study proposed the moderating effect of Perceived Security and the relationship between shopping value and intention to repurchase. To empirically validate, the data were collected from 220 social commerce users. The results indicated that individual characteristics (collectivism, price sensitivity, impulse buying) were positively related to hedonic shopping value. In addition, social commerce characteristics (cost saving, shopping convenience) were positively related to utilitarian value. The shopping value(hedonic and utilitarian) had a significant influence on intention to repurchase. The moderating effects of perceived security also was significant. Lastly, the implications for theory and practice are discussed.

• 한국콘텐츠학회논문지
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• 제19권9호
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• pp.162-180
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• 2019

본 연구는 소비자의 친사회적 소비행위에 대한 행동적 가치인식이 친사회적 소비실천에 미치는 영향을 살펴보고, 사회적으로 공동의 가치를 추구하는 데 필요한 집단적 결속력을 높이는 신뢰와 사회관계의 호혜성에 근거한 소비자의 사회적 자본의 조절효과를 검증하였다. 연구결과, 전반적으로 친사회적 소비에 대한 행동적 가치인식이 긍정적이며, 이타적 가치, 감정적 가치, 사회적 가치, 기능적 가치 순으로 높게 나타났다. 또한 소비자의 친사회적 소비실천 수준을 살펴본 결과, 연령에 따른 차이만 유의하게 나타났다. 부당기업에 대한 거부의 행동을 제외하고 모든 실천행동에서 연령이 높을수록 더 적극적인 것으로 나타났다. 친사회적 소비실천에 대한 행동적 가치인식의 영향과 사회적 자본의 조절효과를 검증한 결과, 기능적 가치와 감정적 가치의 영향이 유의하게 나타났으며, 신뢰는 감정적 가치인식과, 호혜성은 기능적 가치인식과 유의한 상호작용이 있는 것으로 나타났다. 이러한 결과를 바탕으로 사회적으로 긍정적인 영향을 끼치기 위한 소비자의 역할이 실천되기 위한 방향으로의 전환을 촉진하는데 필요한 이론적 시사점과 실무적 시사점에 대해 논의하였다.

• 한국사회복지학
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• 제66권4호
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• pp.157-179
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• 2014

본 연구는 사회복지사가 인식하는 사회복지의 가치적합성이 그들의 직무만족과 조직몰입에 영향을 미치는 과정에서 감성노동(표면행위, 내면행위)의 매개역할을 살펴보았다. 보다 구체적으로 기존에는 주로 조직수준에서 이루어진 가치적합성 연구를 직업수준에서 살펴보면서, 사회복지사가 사회복지의 가치적합성을 인식할수록 그들의 직무만족과 조직몰입 수준이 증가하는지, 그들의 표면행위가 사회복지 가치적합성과 직무만족 및 조직몰입의 관계를 부정적으로 매개하고, 내면행위가 긍정적으로 매개하는지를 탐색적으로 살펴보았다. 실증분석의 결과에 의하면, 사회복지사가 사회복지 가치적합성을 인식할수록 표면행위는 감소하고 내면행위는 증가하였으며, 직무만족과 조직몰입의 수준은 높아졌다. 표면행위는 사회복지 가치적합성과 조직몰입 간의 관계를 완전매개하였으며, 내면행위는 사회복지 가치적합성과 직무만족, 그리고 사회복지 가치적합성과 조직몰입 간의 관계를 각각 완전매개하였다. 사회복지 가치적합성에 대한 인식이 사회복지사의 감성노동을 표면행위에서 내면행위로 개선시킴으로써 직무만족과 조직몰입을 증가시킨다는 것을 확인하였다.