수렴과 다양성의 이분법을 넘어: 기업지배구조 국제기준론 비판 = Beyond the Convergence and Divergence Dichotomy: A Critique of Global Corporate Governance Standards

국문 초록 (Abstract)

1990년대 이후 세계경제의 통합이 가속화되면서, 기업지배구조에 대한 국제기준/모범규준이 발전되어 왔다. 이 국제기준은 시장 메커니즘에 기반을 둔 영미식 모델이 가장 효율적이면서 바람직하다는 신자유주의적 정치경제이론에 바탕하고 있다. 자본주의 다양성 이론은 각국별로 상이한 자본주의 제도들이 하나의 특정한 모델로 수렴되고 있지 않다고 반박하고 있다. 그러나 대부분의 자본주의 다양성 연구는 수렴론 자체에 대한 적극적 비판이라기보다는 수렴론으로 설명되지 않는 사례들의 역사적 경로의존을 보여주는 수준에 머무르고 있다. 그 결과 자본주의 다양성 이론에서 기업지배구조와 관련된 회계, 금융, 무역 등의 분야에서 발전되어온 다양한 국제기준은 맹점으로 남아 있다. 이러한 이론적 문제는 국제기준의 발전을 수렴론과 등치시키는 수렴/다양성의 이분법을 무비판적으로 받아들이는데 있다. 실제로 국제기준들은 동질화/ 동형화, 표준화, 조화/ 사회화/ 유럽화, 미국화, 혼성화 등 다양한 형태로 나타나고 있다. 다양한 종류의 국제기준이 존재하고 있다는 사실은 수렴을 다양성의 반의어로 한정할 수 없게 만든다. 수렴/다양성의 이분법을 탈피하기 위해서 이 논문은 기업지배구조에 대한 국제기준들의 다양한 형태를 분석한다.

다국어 초록 (Multilingual Abstract)

As economic integration accelerated in the 1990s, the convergence thesis emerged that differences across different systems of capitalism would decrease. The thesis which is based on neo-liberal theories of political economy argues that the Anglo-Saxon model of capitalism is most efficient and desirable. The varieties of capitalism thesis maintains that different systems of capitalism would be less likely to converge into one model. Proponents of the thesis have presented a series of empirical studies that illustrate the persistent diversity of institutions on the conceptual basis of historical path dependence. Most of their empirical works are nothing more than a collection of anomalies that could not be easily explained by the convergence thesis. For the varieties of capitalism, the evolution of global standards or best practices in banking regulations, accounting and corporate governance over the past three decades remains a blind spot. To account for the growth of international regimes, it is needed to go beyond the dichotomy of convergence / diversity. Convergence is a complex concept that covers a variety of phenomenon: homogenization / isomorphism or Americanization: for example, standardization, harmonization / socialization / Europeanization, and hybridization. This article examines various meanings of convergence in the literature on corporate governance.

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