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학술논문국제회계연구2019.08 발행KCI 피인용 1

进入中国市场的韩国企业领导力对经营成果的 影响关系: 基于CSR的中介效应

Analysis of the Mediating Effect of CSR on the Relationship between Leadership and Business Performance of Korean Entrepreneurs in China

제혜금(전주대학교 경영학과); 이도희(충남대학교)

86호, 1~20쪽

초록

21世纪企业家的社会责任不只是创造利润。本文从提高企业社会责任的意义与重要性出发进行了研究。本研究为了提高进入中国市场的韩国企业对CSR的评估和有效性进行了问卷调查,验证了企业领导力与经营成果关系中CSR的中介效应。从2018年7月到2018年10月,将调查期限设定为4个月左右,有效问卷共选定177份,分析结果如下。第一,按应答者性别来看,男女应答者的分布情况相似;应答者所属企业的50.3%属于制造业;规模上大企业所占比率最高为68.4%。第二,变量的描述性统计量分析上,整体平均值在3以上。领导力方面“关系领导力”的值最大,经营成果方面“顾客成果”和“财务成果”的值最大,CSR责任方面“法律制度性责任”的值最大。另外,本研究利用的变量之间都具有显著的相关关系。最后,对于进入中国市场的韩国企业的经营成果和社会责任的中介效应分析结果显示,领导力对经营成果产生显著的影响,但更重要的是,进入中国市场的韩国企业的“社会责任活动”产生了显著的影响。企业在实现企业固有的目的创造利润的同时,要提高企业的社会责任。即满足客户需求的同时,提高与客户共同践行的社会责任。因此,在今后的研究中我们需探索CSR的实际实践方案。

Abstract

This study conducted a mediation test of CSR to diagnose and improve the effectiveness of CSR of Korean companies entering China. In particular, we conducted a mediating effect analysis of CSR in the analysis of the relationship between performance and actual factors affecting management performance. The analysis sample was selected as 177 parts and analyzed as follows. First, the technical statistics of the variables showed that the variables were generally above three points, and the correlation between the second variables was all significant. The analysis of the mediating effect of social responsibility on the performance of domestic companies entering China showed that leadership has a significant impact on management performance, but above all, it shows the significance of 'social responsibility' activities of companies entering overseas. Therefore, in the 21st century, corporate CSR activities are no longer a company's option but a necessary condition. In order to become a sustainable company, companies need a strategic management plan of social responsibility.

발행기관:
한국국제회계학회
DOI:
http://dx.doi.org/10.21073/kiar.2019..86.001
분류:
기타사회과학일반

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进入中国市场的韩国企业领导力对经营成果的 影响关系: 基于CSR的中介效应 | 국제회계연구 2019 | AskLaw | 애스크로 AI