• Title/Summary/Keyword: 회계인프라

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A Study on the Legislation of Corporate Social Responsibility and its Application - The Indian Companies Act 2013 - (기업의 사회적 책임 입법과 적용에 대한 고찰 -인도 회사법 개정과 적용 경험을 중심으로-)

  • Kim, Bong-chul;Park, Jong-ho
    • Journal of Legislation Research
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    • no.53
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    • pp.455-489
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    • 2017
  • The new system on the Corporate Social Responsibility(CSR) in the Indian Companies Act became overnight sensation to the worldwide. However there has been very few studies which are analyzing a purpose of it under the context of Indian societies. This paper examines the circumstance whether the CSR activities is functioning well or not. And verifying problems regarding it and suggesting supportive measures are a target of this paper. Though Indian government already established CSR legislation, they did not stipulate the penalty clause. And that became why corporations were poorly perform on CSR activities in first year of enforcement. Furthermore, There is a proclivity that corporations lack an understanding for which activities could be recognized into the CSR. And they excused that they had no time for themselves to adjust an abruptly changing business landscape. With all, unlike rosy expectations, corporations only showed little interests to the area where the investment or attentions from the media are expected. Fortunately, incumbent legislative is fully aware of it and exploit their best resources to various social fields. Despite the doubts that they originally did not have any intention to introduce the penalty clause, they are handling problems in ways that corporations can be invited in public programs. They also need to request the service sectors to take a leading role of it, which could provide the financial, or telecommunication service to the people in rural province. Thus, the fact that there was a substantial rise in terms of the amount of CSR expenses in 2015 provides a supporting evidence to the endeavors of the government. In doing so, we could finally achieve a better understanding of two-fold goals shown in this paper; maturing settlement of this legislation and development of Indian society.

Korean Family Business Research : A Review and Agenda for Future Research (우리나라 가족기업의 연구동향과 과제)

  • Nam, YoungHo
    • Korean small business review
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    • v.42 no.2
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    • pp.69-92
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    • 2020
  • This study is aimed at the growth and development of family businesses that greatly contribute to Korea's economic development, but the specific research purpose is to firstly examine the research trends and current status of Korean family businesses and compare them with those of developed countries such as the United States. Second, I would like to look at the future research for revitalizing Korean family business research. In addition, we intend to contribute to increasing the interest in this field and the number of researchers involved. The research target of this paper is 212 papers published in professional academic journals for 13 years from 2006 to 2018 when family businesses began to be fully researched in Korea, 112 master's and doctoral dissertations (graduate schools), and 324 totals. As a result of empirical analysis, the number of published papers is increasing more than the initial ones, but it has been on the decline recently. In addition, 57.5% of the journals are papers that do not have specific definitions or simply list the claims of several scholars by analyzing content. Thesis was 33.9%. As for the type of research, qualitative research, which is a conceptual research, is a small number, and empirical research occupies most of the research topics. Research topics and academic dissertations also have a large proportion of management, management strategy, succession, financial accounting, and business performance. In other words, it can be said that the research on family business in Korea corresponds to the early childhood of the United States. First of all, in the future, we need to put more effort into increasing the qualitative research, starting with the definition of a family business, which is an essential problem, in addition to the theory building of family business. Second, as an analysis level of research, we should make family an important level of analysis for existing individuals, groups, and organizations. Third, the research subject and research area should be expanded. It is desperately necessary to study large companies including chaebols, mainly from small and medium-sized companies, which are the existing research areas of family business. In addition, it is considered that it is necessary to appropriately introduce various theories suitable for the interdisciplinary study, which is the characteristic of the family business, for example, theories of family science, psychology, and sociology. Fourth, it should build the research infrastructure.