• Korean Business Review
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• v.4
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• pp.339-354
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• 1991

Araditionally, a business enterprise was a unit of individual economy which looked after it's own interesting. This business philosophy gave not only much wealth and advantages to the society but also caused many social problems, such as pollution, inferior goods, false advertisements, unreasonable packing and so on. Because of this criticism, it is necessary for us to fulfill the social responsibility of business and to make an accounts report about it. A business should examine itself that, for the long run, the philosophy, looking after its own interesting by means of unreasonable economical actions, is unfavorable to the business and be aware of the social responsibility of business. It is important that the business accounting should identifying, measuring and communicating on the former business actibities, but in order to help the persons interested in the business in the with their interests control and their appraising the degree of social contribution, its object should be the embodiment of social justice by giving the economic intelligences. We con get at the root of formation of corporate social accounting on this point, that it to say, we can lay it down that business activities deal with the affairs which are measured, reported, and appraised from the social view points. Givena definition of this corporate social accounting according to the general standard of business accounting. I think the persons interested in business can get useful accounting informations to make a reasonable decision from the social view points. Set forth the responsibility of accounting based on this, it is very meaningful to study in the social recognition.

• Human Ecology Research
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• v.59 no.3
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• pp.419-432
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• 2021

To help korean fashion brands establish CSR activities in the chinese market in the future, this study investigated the influence of korean fashion brands' CSR fit with Chinese Consumers on Consumer Satisfaction and brand attitude, with the moderating effect of ethnocentrism. An online survey was conducted with 20-39 year-old consumers in China from April 18 to April 30, 2021. Data analysis was conducted using SPSS 24.0 and Amos 24.0. The results of this paper are as follows. First, environmental CSR fit had the greatest impact on consumer satisfaction, followed by financial CSR fit and social contribution CSR fit. Second, environmental CSR fit and social contribution CSR fit had positive effects on brand attitude, while financial CSR fit did not have a positive effect on brand attitude. Third, as customer satisfaction has a favorable effect on brand attitude, it can be inferred that the greater the satisfaction customers feel for a Korean fashion brand in China, the more positive the attitude they develop toward Korean brands. Fourth, there was no significant difference between groups that had a high and low degree of ethnocentrism, confirming that ethnocentrism does not have a moderating effect on consumer satisfaction. On the other hand, in the relationship between environmental and social contribution CSR fit and brand attitude, there was a greater impact in the low ethnocentrism group compared with the high ethnocentrism group, which verifies the moderating effect of ethnocentrism.

• Management & Information Systems Review
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• v.38 no.1
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• pp.169-180
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• 2019

The results of the present study on corporate social responsibility activities have different results for each researcher. This is considered to be the influence of the moderated variables depending on the relations among the variables. The purpose of this study is to propose anti-corporate emotion as a variable to moderate the relationship between social responsibility activities and outcome variables and to investigate its influence. The results and implications are as follows. Ethical responsibility activities and discretionary responsibility activities had effects on corporate attitude and corporate attitude affects consumers' purchase intention. This is consistent with many previous studies, which means that it is necessary to create a positive psychology for a firm or product in order to induce consumer behavior. In addition, in the group with high anti-corporate emotions, the effect is not significant even if the company has a lot of discretionary activities, but if the ethical responsibility is done, the negative attitude toward the company can be alleviated even if the anti- corporate emotion is high. This explains why many companies now have social contribution activities as an alternative to reduce the corporate crisis, but the effect is insufficient. Therefore, companies that want to carry out social responsibility activities should be interested first in the ethical management or ethical responsibility activities of companies.

• The Journal of Information Systems
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• v.24 no.4
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• pp.99-116
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• 2015

Purpose One of the main characteristics of Social Network Service(SNS) is that users in an open space makes posts through voluntary participation and sharing among them. This makes SNS a very attractive channel to companies that need to send their messages to consumers. As a matter of fact, there are many companies doing marketing activities through a platform of Fan Page as a space for corporations and consumers to act together. This study defines the values and types of companies' advertising posts on Facebook, empirically analyzes the results of them, and investigates factors that could enhance the customer engagement. Design/methodology/approach A research model was built to demonstrate which values and types of posts were combined by corporations' posts on Facebook and create their messages and which of those combinations would lead to high results of customer engagement. Findings The results show differences in the values of posts between the group of high customer engagement and the other group on Facebook. This study makes its contribution by conducting elaborate analysis of posts on Facebook and thus proposing marketing strategies that companies, which had difficulties with systematic marketing activities due to cost limitations, could use on Facebook.

• Knowledge Management Research
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• v.11 no.2
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• pp.37-56
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• 2010

Nowadays many companies expect to apply knowledge management mechanism for the explicit business performance improvement. Because peoples who employees are the understanding of knowledge contribution in the organization should try to achieve goal through the effective knowledge management activities. The purpose of this study is to examine the effect of major factors to support the performance of knowledge management in the company by using structural equation modeling. From the empirical result of this study with 485 leading corporation in Busan, we came to know that the infrastructure of knowledge management has influence on knowledge sharing and creating mechanism related to knowledge management activities. And, the knowledge management activities has positive influence on internal and external customer' satisfaction, and firm's social responsibility.

• Journal of Korean Society for Quality Management
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• v.49 no.4
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• pp.623-640
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• 2021

Purpose: As an excellent example of ethical management of public enterprises, it provides implications for excellent management strategies through continuous ethical management promotion to domestic public enterprises and general enterprises through case analysis of the Korea Gas Technology Corporation's ethical management system and implementation. Methods: A case analysis was conducted on the ethical management system and implementation of the Korea Gas Technology Corporation, focusing on ethical management, human rights management, and social contribution activities. Results: The Korea Gas Technology Corporation's ethical management case is significant as an example showing the long-term progress and development process of establishing and implementing the ethical management system. Starting with the establishment of a basic plan for ethical management in 2004, the Korea Gas Technology Corporation has continuously advanced its ethical management system and practical capabilities. Through this, it is possible to provide implications to other companies through benchmarking on major implementations at each stage, such as the introduction, institutionalization, settlement, and maturity of the ethical management system. Conclusion: It proposes ethical management execution performance management centered on the performance of each stakeholder, linkage between the ethical management strategy system and the organization's strategy system, classification of related subjects and roles in the ethical management promotion system, and active external communication.

• Journal of the Korea Society of Computer and Information
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• v.24 no.1
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• pp.239-246
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• 2019

In this paper, we propose an effective software education donation model for the social care class. The types of software education for elementary, middle, and high school for the social care class are in the order of after school classes, club activities, creative experiences, and regular classes. In elementary school students, it is effective to precede visual programming education based on block coding and to conduct curriculum convergence with SW and HW at the beginning, and high school students are carrying out text programming education like Python. Software education for social care class The contribution activity model can be classified into five types such as geographically difficult area, multicultural family areas, orphanage, reformatory, and basic livelihood security recipient. In addition, the survey results show that the students' interest in software education and their satisfaction are all very high at 96%. Effective software education for the social care class In the donation model, the lecturers consist of responsible professors, lecturers, and assistant instructors. Software training for the social care class is effective on a year-by-year basis, so that students can feel authenticity and trust. Software education contents focus on visual programming and physical computing education in elementary or middle school, and text programming and physical computing education in high school. It is necessary to construct a software education donor matching system that helps efficient management of software education donations by efficiently matching schools (consumers: elementary, middle, high school) and software education donors(suppliers).

• Korean Management Science Review
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• v.32 no.1
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• pp.113-131
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• 2015

We examine the relationship between firms' environmental (E), social (S), and governance (G) factors, with their financial performance in order to provide an empirical rationale for CSV (creating shared value) pursuing both of firms' profitability and CSR (corporate social responsibility). The financial performance is classified into four aspects such as profitability, stability, efficiency, and cash-flow, and each of these aspects is measured by two financial ratios respectively. To measure the firms' ESG performance, we employ the published performance grades by the Korea Corporate Governance Service for a three year span, from 2011 to 2013. Total of eight regression analyses are performed. The results show that firms' non-financial performance in general has statistically significant positive relationships with return on assets, return on net sales, and cash-flow from operating activities ratio, while it has negative relationships with net working capital ratio, asset turnover ratio, and cash-flow from investing activities ratio. It has no significant relationships with debt ratio and equity turnover ratio. The results imply that firms' non-financial performance may have a negative impact on some financial performance such as liquidity and efficiency in a short term, but it would eventually improve the firms' profitability and cash-generating ability, which provides an empirical evidence for the concept of CSV, and motivates the firms to participate in social contribution activities without sacrificing their profitability for their respective sustainablity management.

• Journal of the Korea Convergence Society
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• v.9 no.1
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• pp.1-8
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• 2018

This study analyzed annual final sample data from 159 companies based on firms selected as economic justice companies by Economic Justice Institute in Citizens' Coalition for Economic Justice in South Korea according to interest variables from 2005 until 2011. Analyzed results are as follows. First, higher scores in soundness and corporate social activities among CSR items suggested that corporate credit rating upgraded. This indicates that credit rating institutions give a good evaluation on their social activities and reflect them in credit rating assessment. However, environmental protection satisfaction and corporate credit rating showed the opposite results. Second, high objectivity and contribution to the economic development as well as supervision by giant auditors had substantial effects on higher corporate credit rating. In contrast, high soundness and supervision by giant auditors reduced corporate credit rating. Based on this outcome, it is estimated that there is a discriminatory response among CSR activities in terms of credit rating evaluation conducted by credit rating institution.

• Journal of the Korea Society of Computer and Information
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• v.23 no.4
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• pp.175-182
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• 2018

In this paper, we propose a software education ecosystem model for activating software education donation. First, in order to investigate current software education donation status, we will conduct a survey on software education donors and analyze the results. 39.6% of the software education donors responded that they were introduced to software education donation activities through their affiliated companies, institutions, organizations. Therefore, it can be seen that the promotion of software education donation activities is the most effective by promoting through software companies, organizations, and organizations and using human networks. The subjects of software education donation activities were the highest at middle school students (73.9%), and the contents of software education donations were the highest at programming practice (63.3%). Donors' satisfaction with software education donation activities was 57.9%. The social support for SW education donors was in the order of software education contents support, activity cost support, equipment and network support, and place sponsorship. 87.4% of donors were willing to continue to donate to software education. The reason why they did not want to continue donating software education was 'lack of personal time' (65.4%). Therefore, it is necessary to develop appropriate social support and incentive system to overcome shortage of personal time in order to activate software education contribution. In order to promote sustainable software education donations, it is essential to establish a virtuous circle of software education donation ecosystem based on cooperation and solidarity with various organizations such as government, corporations, institutions, universities and civil society organizations.