윤리경영 인식에 대한 주관성 연구

The purpose of this study is to analyze the subjectivity in business ethics by making use of Q methodology. The first step is defining the concourse. The concourse here refers to the collection of all the possible statements that the respondents can make about business ethics terminology. From the concourse, 30 statements, called Q-sample. were developed, and the Q-sample was sorted by 30 respondents, or P-sample who are composed of respondents working in various business areas and academic field. Specially, P-sample are composed of experience ones, 20 samples and without experience, 10 samples about accounting ethics program in university or others. By Q-factor-analysis, P-sample is sorted into four categories as follows: Type Ⅰ shows strong perception about ‘transparence’, ‘principle’ terminology of business ethics. So, type Ⅰ is named 「Basic Principle Type」. Type Ⅱ shows even perception about terminology of ‘corporate sustainability management’, ‘CEO Will’. So, Type Ⅱ is named 「CEO Will Type」. Type Ⅲ shows strong perception about ‘social responsibility’, ‘transparence’, ‘principle’. Type Ⅲ is named 「Right Institution Type」. Finally, Type Ⅳ shows strong perception about ‘social responsibility’, ‘anti-corruption’ terminology of business ethics. Type Ⅳ is named 「Social Responsibility Type」. A corporation has to maintain its existence, which depends on how far the corporation secure ethical justice. Ethical management is essential philosophy in realizing ethical justice of a corporation.