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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/76326


    Title: 經理人倫理與社會責任認知對企業捐贈決策影響之研究─以個人道德意識與代理問題為干擾變項
    Other Titles: The Influence of Manager’S Perceived Role of Ethics and Social Responsibility on Corporate Donation Decision -- Individual Moral Philosophy and Agency Problem Conditions as Moderating Variables
    Authors: 黃振豊
    Contributors: 淡江大學會計學系
    Keywords: corporate social responsibility;the perceived role of ethics and social responsibility;PRESOR;individual moral philosophy;corporate donation decision;agency problem
    Date: 2011-08
    Issue Date: 2012-05-07 13:52:58 (UTC+8)
    Abstract: 經理人倫理與社會責任認知對企業捐贈決策影響之研究 -以個人道德意識與代理問題為干擾變項 廿一世紀乃人類科技與經濟邁入「空前繁榮」、「危機四伏」的時代,同時掀起「企 業社會責任(Corporate Social Responsibility,簡稱CSR)」之熱潮。本研究欲探討經理 人倫理與社會責任認知對企業捐贈決策之關聯性。目的旨在檢視倫理與社會責任認知是 否影響企業捐贈之決策行為。除此之外,Martin and Cullen (2006)指出應有更多的研究需 考量道德層面,同時,Margolis and Walsh(2003)宣稱過去研究多以「工具性」的角度 (instrumental considerations)探討企業社會責任,例如企業社會責任與公司績效間的關 係,卻缺乏企業社會責任的規範性論證(normativity view)。因此,本文亦納入經理人 道德意識,並預測個人道德意識將會左右企業捐贈之決策行為。對於企業捐贈行為提出 兩派觀點:利他性觀點認為企業捐贈行為是純粹的公益行為;策略性觀點則認為企業藉 由慈善活動以獲得經濟上的回饋與報酬((Porter and Kramer, 2002; Saiia et al., 2003; and Seifert et al., 2003)。其中,捐贈決策導因於經理人的個人道德意識所主導,因此本研 究納入個人道德意識檢視其對於經理人倫理與社會責任之認知(PRESOR)的影響,進 而探討企業進行公益慈善捐贈之動機。 再者,本研究並將情境設計結合代理理論與企業捐贈決策,討論當經理人面臨股東 及利害關係人雙方的壓力之下,最終如何在股東及利害關係人做抉擇,以解決道德困 境。股東觀點認為捐贈行為能使企業獲得聲譽資本、取得更多合作機會、吸引消費者; 亦有人認為企業資源乃為股東所擁有,經理人不應未經核准而用以公益捐贈,而且無止 盡的捐贈行為甚至會危及企業資本。而利害關係人觀點則認為,只要有人需要幫助,企 業皆應極力幫助他。若經理人擁護企業財富極大化目標,則可能損及利害關係人之利 益;反之,若經理人袒護利害關係人之利益,便違背了其與股東之信賴關係。因此本文 進一步加入代理問題之基礎理論,討論不同的個人道德意識種類與有無代理問題如何交 互影響捐贈決策。另一方面,在企業資源有限的條件下,捐贈金額、受贈地點、受贈對 象乃是進行捐贈決策的考量因素之ㄧ,故本文在情境設計中,嵌入了捐贈金額大小、受 贈關係(地點、對象)設定,目的欲探視當經理人在進行捐贈決策時,這些因素是否也 占了一席主導地位。 本文之貢獻在於過去研究甚少同時討論不同的個人道德意識種類與有無代理問題 交互影響經理人倫理與社會責任認知與捐贈決策間之關係,此一探究不僅擴充了現有道 德與企業社會責任之研究,對於個人道德判斷行為提出較完整的解釋與預測,此對企業 選用人才與制定治理機制將有所助益(Cherry, 1978)。同時,呼籲學校教育應強調專業 能力與倫理道德並重,訓練學生面臨道德窘境時,應如何取得平衡,避免矇蔽真誠與良 心。此外,也提醒企業應正確地掌握落實社會責任之要領時,跳脫「為形象而捐贈」之 迷思,把社會責任納入核心企業文化與信仰,落實永續經營的承諾,善盡其社會責任。 另外,建議企業應依捐贈金額大小而由不同管理階層授權捐款作業,確保妥適平衡各方 利益,並使捐贈發揮最大效益。
    The Influence of Manager’s Perceived Role of Ethics and Social Responsibility on Corporate Donation Decision -- Individual Moral Philosophy and Agency Problem Conditions as Moderating Variables Corporate Social Responsibility (CSR) is receiving much attention in business and practiced into business strategy. This article aims to investigate the relationship concerning the perceived role of ethics and social responsibility (PRESOR) and the corporate donation decision. The objective is to examine whether the PRESOR affect the corporate donation decision. In addition, Martin and Cullen (2006) demonstrated that it should be more benefit for moral researchers and enterprise practitioners if more research study from the perspective of ethical perceptions. Hence, this paper consider the philosophy and moral hierarchy of the decision maker, a manager in a firm who usually responsible for donation decision making, and predict the individual moral philosophy (idealism, relativism) will predominate the decision behavior. This paper also attempts to apply the agency theory to shed the light on the potential impact of philanthropic decision-making. From stockholder view, it argues that corporate implement philanthropic donation will gain reputation capital, identify more opportunities for cooperation and attract customers. Other proponents defend their enterprise resource because the endless donations for needy people will decrease owners’ equity. The advocators of stakeholder view assert there is simply no excuse for limiting cost to help needy people, even thought a stranger or neighbor community. Thus, this article also explores how the manager reacts to the agent- principle commitment when facing moral dilemma between stockholder and stakeholder. However, we also analyses the donation amounts (much/ less) and relation (familiar/ unfamiliar) factors those may also affect the donation decision. We expected the high-idealism/ low-relativism manager will significantly positive with the donation amounts and relations. Therefore, the main experimental surveys implement questionnaire, including 2 agent situations (exist/ not exist) ×2 donation amounts (much/ less) × 2 donation relation (familiar/ unfamiliar). The agent situations take into account jointly asymmetric information and the motivation of self-interest, and investigate how individual moral philosophy and agency problem interact the manager decision-making behavior. The most contribution in this study is we start the research from the perceived role of ethics and social responsibility, excepting including the theories of individual moral philosophy and extensively agency theory to inspect integrally the association between those theories and corporate donation decision. We also extend our research to stretch the interactive effects between different types of individual moral philosophy and agent situations on corporate donation decision. We believe the research with integrated design could not only make a breakthrough in our findings but also offer academics for future research directions to do comprehensive analyses. The research could offer valuable theoretical importance and referred value in the research of accounting moral judgment.
    Appears in Collections:[會計學系暨研究所] 研究報告

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