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기업의 사회적 책임과 내부 경영 활동 관계에 관한 연구
한만용,강수진,성중안,최재웅 (사)디지털산업정보학회 2013 디지털산업정보학회논문지 Vol.9 No.4
To many, recent allegations of earnings management at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. Nevertheless, the field of Corporate Social Responsibility(CSR) has grown exponentially in the last decade. This study investigates the effects of CSR on earnings management. Different to precedent works which focus on Financial Performance, this study attempts to provide empirical evidence for relevance of CSR and Discretionary Accruals(DA). The study used variables in the sustainability report, and DA for its earning management too progress empirical analysis because it is believed that the measurement of accounting transparency is highly related to the CEO's opportunistic selection of the accounting. In terms of Sustainable management activities, Employee training time(ETT) is significantly and negatively associated with Discretionary accruals(DA). And also Industrial Accidents Ratio(IAR) is significantly and negatively associated with Discretionary accruals. Consequently, empirical results suggest that Discretionary accruals associated with the company's CSR activities, such as ETT, and IAR. In this study, there are limitation of generalizations and omitted variable problem.
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부서장 리더십 유형이 조직몰입에 미치는 영향:거래적 리더십과 변혁적 리더십을 중심으로
최재웅,한만용,성중안 (사)디지털산업정보학회 2014 디지털산업정보학회논문지 Vol.10 No.4
This study aims to suggest proper types of leadership that can enhance organizational commitment by examining differences in recognition of department head leadership style. This research is to find out what kind of leadership type is the most efficient to make member committed to their organization among transactional leadership and transformational leadership. To following consequences are gained through this analysis. First, as to the types of department head leadership, the average of transformational leadership was higher than that of transactional leadership. Second, the result of this research indicates the positive impact of transformational leadership affect organizational commitment without continuance commitment at IT departments. But, at non-IT departments, all organizational commitment is affected by transformational leadership. Third, transactional leadership affects affective commitment at IT departments. But, transactional leadership may not affect affective commitment at non-IT departments. Finally, transactional leadership may not affects normative commitment at IT departments, but at non-IT departments.
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