• 제목/요약/키워드: Firm Ethics

검색결과 28건 처리시간 0.019초

윤리경영과 기업성과간 기업지배구조의 조절효과 (The Moderating Effect of Corporate Governance between Management of Ethics and Firm Performance)

  • 한진환;연경화
    • 디지털융복합연구
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    • 제10권2호
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    • pp.133-140
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    • 2012
  • 본 연구는 기업의 윤리경영이 기업성과에 영향을 주고 있는지를 논리적으로 규명하고 이를 실증적으로 분석하였다. 윤리경영의 측정은 2004년부터 2009년까지 6년간 한국경제정의 연구소에서 발표된 윤리경영지수(KEJI지수)가 측정된 기업을 대상으로 분석하였다. 분석결과 첫째, 윤리경영은 기업성과인 ROA에 정(+)의 영향을 미치는 것으로 나타났는데 이는 윤리경영을 더 잘 수행하는 기업들이 더 좋은 경제적 성과를 거둔다는 기존연구결과를 지지하는 결과이다. 둘째, 윤리경영이 기업성과에 미치는 영향에 있어 기업 지배구조의 조절효과를 확인하였다. 이러한 연구결과를 통해 학문적으로는 윤리경영을 통한 명성효과(reputation effect)와 다시 이것이 기업성과에 영향을 주는 새로운 이론적 관점을 시사하고 있다고 볼 수 있을 것이다. 또한 실무적으로는 윤리경영을 강화하는 사회적 흐름에 대하여 비단, 사회적 활동만을 강화하는 것만이 아니라 그 배경의 윤리경영에 대한 중요성과 영향력을 인식하여 기업성과를 높이기 위해서는 윤리경영에 맞는 변화가 선행되어야 하는 점을 시사하고 있다.

IT서비스 기업의 윤리 수준과 혁신 경영 성과 (The Business Ethics and Innovation Management Performance of IT Service Firm's in Korea)

  • 안연식
    • 한국IT서비스학회지
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    • 제13권4호
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    • pp.155-168
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    • 2014
  • This paper discussed about business ethics and innovation management performance of IT service firms in Korea. To prove empirically the research hypothesis, the statistical analysis was based on the response from the 92 IT Service firms in Korean. As analysis results, it was found that the business ethics of organizations were the effect factors of the innovation management performance. And the knowledge competency and creativity are confirmed as a mediator between the business ethics and innovation management performance. So this paper suggests that business ethics in organizations are the important factor for enhancement of IT service firm's innovation performance. Specially the mediation effects of knowledge competency and creativity variables were proved empirically for the relation between the business ethics and innovation management performance. So it is desirable that knowledge-based service firms, for example IT service firms, have to strive to upgrade their level of business ethics and to link with their creativity and knowledge competency.

Consumer Ethics and Fashion Corporate Social Responsibility -Attributions of Fashion CSR Motives and Perceptions-

  • Ahn, Soo-kyoung
    • 패션비즈니스
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    • 제20권6호
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    • pp.1-18
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    • 2016
  • This study examines the impact of consumer ethics on the CSR motive attributions and, the subsequent consumer perception of the firm's ethicality. Data of 512 adults were collected nationwide using a self-administered questionnaire online. Exploratory and confirmative factor analysis were employed to identify six underlying dimensions of consumer ethics, as follows: actively benefiting from illegal actions, passively benefiting from illegal actions, no harm/no foul, economic benefiting from illegal actions, intellectual property infringement, and pro-environmental behavior. In order to examine the relationships between consumer ethics, CSR motive attribution, and consumer perceived ethicality, a structural equation modeling test was conducted. The results demonstrated that actively benefiting from illegal actions, economic benefiting from illegal action, and pro-environmental behavior had impacts on CSR motive attributions such as strategy-driven attribution, value-driven attribution, and stakeholder-driven attribution. Consequently, strategy-driven attribution and value-driven attribution influenced the consumer perception of the firm's ethicality, whereas stakeholder-driven attribution did not. This study provides an understanding of the CSR attribution mechanism from the view of consumer ethics that are multi-dimensional. The ethical judgements on different types of consumer behavior lead to attributions of CSR motives and subsequently their perception of a firm's ethicality.

전국 한의과 대학의 의료윤리교육 현황 및 발전방향 (Study of the Current State and Future Directions of Medical Ethics Education on the Colleges of Korean Medicine in Korea)

  • 권지혜;김윤영;이시우;유종향
    • 동의생리병리학회지
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    • 제26권4호
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    • pp.572-576
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    • 2012
  • In this research, we examined the courses of the colleges of Korean medicine in Korea to find out how well the education on medical ethics is being conducted so that we could make good use of our findings as basic material to make arrangements to develop ethics education in Korean medicine. In the same research, we conducted a survey to find detailed information on the current state of ethics education and its actual application at 12 colleges of Korean medicine in Korea. As a result, 8 colleges out of 12 included medical ethics in their courses. They were among the subjects in the first year or second year of a preparatory program. Most of them were classified as requirements while some of them were classified as electives in humanities or liberal arts. As ethical issues in the medical community become more diversified and important, it is imperative that health care providers maintain firm ethics. As the need for medical ethics and ethics education is getting larger, ethics education at colleges of oriental medicine is becoming a more important focus. Therefore, it is necessary to expand ethics education at the colleges of Korean medicine in Korea and set a precedent for studying ethics in Korean medicine based on that.

전문경호비서의 직업윤리에 관한 연구 (A Study on the Vocational Ethics of Security and Secretary Service)

  • 박옥철
    • 한국재난정보학회 논문집
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    • 제3권2호
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    • pp.55-78
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    • 2007
  • Currently, the departments related to security and secretary service exist in 18 universities and 30 colleges in Korea in order to raise professional security and secretary personnel. Among the 18 four-year colleges in Korea, only two of them have the ethics course include in their curriculum. Also, among the 31 two-year colleges, only three of them have the ethics course included in their curriculum. Besides, as some private security and guardian companies were recently utilized in illegal actions of the rich and ruling class, contradicting their original purpose of existence, many people point out their downfall as a ?forced private army.? As a professional job, if security secretaries take advantage of the knowledge and top-secret technologies and use them for non-ethical purposes, the effect of the damage is far more serious than other fields of jobs. Therefore, taking this event as a turning point, the contract contents and the task area between the client and the security and secretary company must become more transparent in order to prevent illegal actions, and also for the people working in the security and secretary service area, it is necessary to establish a firm ethical consciousness in order to behave appropriately in their working environment. Therefore, this study examines the proper direction of work ethics of the people working in the security and secretary service according to the professionalization of their field, and also aims to propose an appropriate work ethic system such that they will not become an unfortunate victim of various scandals anymore. To do so, the concept of work ethics in professional jobs was examined; and after the code of ethics that reflect the ethical value system of each professional job was reviewed, the study suggested a specific solution for establishing the codes of ethics for security and secretary service.

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Work Ethics Strengthen the Impact of Distribution Knowledge Sharing on Innovation Abilities in Small Public Accountant Firms

  • OKTAROZA, Magnaz Lestira;MAEMUNAH, Mey;HARTANTO, Rudy;PURNAMASARI, Pupung
    • 유통과학연구
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    • 제20권7호
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    • pp.35-46
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    • 2022
  • Purpose: This study examines the effect of distribution knowledge sharing on innovation ability using work ethic as a variable that strengthens this effect. Research design, data and methodology: This research was conducted on 283 auditors who work at the Small Public Accounting Firm (SPAF) in Indonesia. The research method used is a verification method with a quantitative approach. The sampling technique used is a non-probability sampling technique with a purposive sampling type. Furthermore, the data analysis technique used is PLS-SEM. Results: The results of the tests that have been carried out show that distribution knowledge sharing has a significant effect on the auditor's innovation ability. Other test results show that work ethic has a significant effect on innovation ability and work ethic strengthens the effect of distribution knowledge sharing on auditors' innovation ability. Conclusions: Auditors in Indonesia have implemented distribution knowledge sharing activities optimally followed by a maximum work ethic to encourage high innovation abilities that will be able to create new methods and ideas that can be useful for clients. This research is expected to provide distribution knowledge to auditors to be able to improve their abilities, especially in the field of auditing to increase their competence as auditors.

감정평가법인 윤리풍토의 영향요인에 관한 연구 (A Study on the Factors Influencing the Ethical Climate of Appraisal Firms)

  • 신은정;유선종
    • 부동산연구
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    • 제27권3호
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    • pp.7-22
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    • 2017
  • 감정평가는 공익적 성격으로 인해 신뢰성의 확보가 중요하다. 신뢰성이란 역량적 측면과 윤리적 측면으로 나누어 볼 수 있으며, 감정평가업자의 윤리적 측면은 구성원 개인의 윤리적 측면과 감정평가법인의 윤리적 측면으로 나누어 볼 수 있다. 본 연구에서는 감정평가업자의 신뢰성을 구성하는 요인 중 감정평가법인의 윤리적 풍토를 그 분석의 대상으로 하였으며, 감정평가법인의 윤리풍토가 법인의 규모에 따라 차이가 있는가를 고찰하여 '대형감정평가법인제도'의 효과를 검증하였다. 감정평가법인의 윤리적 특성을 살펴보기 위하여 기업에 윤리적 가치인식이 내재되어 있는 정도를 나타내는 윤리풍토에 대하여 조사하였으며, 윤리풍토를 사회적 책임에 대한 인식과 자기이익의 배제에 관한 부분으로 나누어 분석하였다. 분석결과 감정평가사가 사회적 책임을 의식하고 자기이익을 배제하는 데에 감정평가법인의 윤리경영시스템이 유효한 것으로 확인되었으며, 대형감정평가법인과 중소형감정평가법인 간에 차이가 있는 것으로 나타났다. 이러한 연구결과를 토대로 판단하였을 때 감정평가의 신뢰성을 향상시킬 수 있도록 제도의 정비와 운영에 대한 연구가 필요할 것으로 판단된다.

응급구조과 학생의 윤리적 가치관 (Ethical Values of EMT Students)

  • 정명애;김순심
    • 한국응급구조학회지
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    • 제10권3호
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    • pp.21-32
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    • 2006
  • Purpose: This study was performed to examine the ethical values of EMT students. Method: The results below were based on the revised questionnaires, which can be applicable to EMT from the using questionnaires by Kim(2001), with a sample of 140 students consisting of 50 freshman, 40 sophomore and junior 50, conducted October 9-11, 2006. Data were analyzed using SPSS 13.0 in terms of means and standard deviation, $x^2$-test, one way ANOVA, multiple regression analysis. Results: The ethical value was deontological ethics and statistically significant difference between three groups(F=3.072, p<0.049). Means and standard deviation of freshman is $2.86{\pm}0.28$, sophomore is $2.75{\pm}0.25$, junior is $2.88{\pm}0.21$. In the area of Human life, subjects showed utilitarian disposition. But there were no statistically significant difference between three groups. In the area of patient relationship, all students of three groups took on deontological ethics, but there were no statistically significant difference. In the area of task relationship, all students of three groups took on deontological ethics, but there were no statistically significant difference. In the area of coworker relationship, all students of three groups took on deontological ethics, but there were no statistically significant difference. As a results of multiple regresstion analysis, the associated factors with ethical values were second students, participation of ethical education, a firm belief of ethical values. Conclusion: This results showed that education of ethical values must instruct to EMT students. More and more, It is necessary to make an further application tool of EMT.

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임상실습 전 간호대학생의 자기효능감, 전공만족도 및 간호윤리 가치관 관련성 연구 (A study on the relevance among Self efficacy, Major satisfaction, Nursing ethics values in Nursing Students before Clinical Practice)

  • 윤순영;김민숙
    • 디지털융복합연구
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    • 제12권2호
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    • pp.363-372
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    • 2014
  • 본 연구는 임상실습을 앞두고 있는 간호대학생의 자기효능감, 전공만족도 및 간호윤리 가치관을 파악하고 상관관계를 비교분석함으로써, 학생들의 올바른 간호윤리 가치관확립을 위한 교육과정 개설에 기초자료를 제공하고자 시도되었다. 본 연구의 대상은 C시 소재 두 개 간호대학생 275명을 편의 표집하여 구조화된 설문지를 통해 자료를 수집하였고 자료는 SPSS/WIN 18.0 program을 이용하여 t-test, ANOVA, Bonferroni 사후검정을 실시하였으며, 각 변수간의 관계를 분석하기 위해 Pearson's correlation coefficient를 산출하였다. 연구결과, 자기효능감, 전공만족도는 중간 이상이었으며 간호윤리 가치관은 의무주의 입장을 취하고 있었다. 그리고 자기효능감과 간호윤리 가치관, 전공만족도와 대상자영역은 매우 낮은 상관관계로 나타났으며 자기효능감과 전공만족도는 유의한 양의 상관관계를 보였다. 따라서 간호학생들의 자기효능감을 향상시키고 지속시킬 수 있는 교육프로그램을 다양하게 개발하여 간호전문직에 대한 만족도를 높이고 확고한 간호윤리 가치관을 수립하도록 하는 것이 절실히 요구된다.

대학생의 윤리경영 인식은 어떠한가?: 주관성 연구를 활용하여 (What Do College Students Think Business Ethics is? : Using the Subjective Study)

  • 장민호;이도희
    • 한국콘텐츠학회논문지
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    • 제17권10호
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    • pp.526-537
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    • 2017
  • 본 연구에서는 대학생들의 윤리인식을 고찰하기 위하여, 질적연구방법론인 Q방법론을 활용하여 윤리경영의 정의를 유형화하였다. 분석을 위하여, 윤리경영 관련 용어 34개를 확보하고, 34명의 대학생 응답자를 대상으로 인식의 유형화를 실시하였다. 분석결과는 다음과 같다. 첫째, 윤리경영은 4개의 유형으로 정의되었고, 각 유형의 설명력은 <유형 I> 25.72%, <유형II> 10.87%, <유형 III>은 6.48%, <유형 IV>는 5.14%로, 전체 48.21%의 설명력을 나타냈다. 둘째, 각 유형을 명명하였다. 즉, <유형I>은 "사회적책임형", <유형 II>는 "지속가능경영형", <유형 III>은 "양심경영형", <유형 IV>는 "책임경영형"으로 명명하였다. 셋째, 유형간의 응답자의 비교분석결과, 유형별로 사립대와 국립대학생들 간의 특별한 유형화 차이가 보이지 않은 것으로 나타났다. 한편, 윤리경영에 대한 대학생들은 기타 의견으로, '경영자의 의지 및 가치관, 제도적 장치의 필요성, 사회구성원의 윤리의식 고취 및 이에 대한 자발적인 참여의지' 등을 제안하였다. 따라서 기업은 우리 사회가 필요로 하는 실천적 윤리의식의 함양과 고취를 실행함으로써, 계속기업으로서의 실현이 가능할 것이다. 바로, 윤리경영은 21세기 생존을 위한 경영철학이기 때문이다.