博碩士論文 105430004 詳細資訊




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姓名 鄭紹君(Shao-Chun Cheng)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 企業社會責任活動與成本僵固性之關聯 ──以企業社會責任願景調節
(Corporate Social Responsibility Activities and Cost Stickiness: the Moderating Effect of Corporate Social Responsibility Vision)
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摘要(中) 本研究以我國2007-2017年公布獲得天下公民獎之大型企業為樣本,延伸Anderson et al.(2003)實證模型建立成本僵固性與企業社會責任活動關聯之模型,探討企業執行社會責任活動是否增強成本僵固性以及CSR願景對此增強效果的調節效果。本研究中,CSR活動採用天下雜誌之企業社會責任績效評分為代理變數,CSR願景則以分析公司網站之願景敘述為衡量。
研究結果發現:企業投入企業承諾、社會參與方面的CSR活動越多時,產生成本僵固性的程度越大;環境永續方面的CSR活動則有反僵固之現象。此外,本研究亦探討企業CSR願景之影響,結果顯示:CSR願景對員工方面之CSR活動,其影響為使僵固性增加;CSR願景對社會方面之CSR活動有反僵固性之影響;CSR願景對環境方面之CSR活動則無顯著影響。
摘要(英) This research is based on a sample of the large-scale enterprises that have won the CSR Corporate Citizen Awards from 2007 to 2017, and extends the basic model of Anderson et al. (2003) to build a model to investigate the correlation between cost stickiness and corporate social responsibility (CSR) activities, and also examine the moderating effect of CSR vision. In this research, CSR activities use the corporate social performance scores of award-winning companies by CommonWealth Magazine as proxy variables, and the CSR vision is measured by analyzing the vision statement of the company′s website.
The results of this study found that the more CSR activities companies commit to corporate commitment and social participation, the greater the degree of cost stickiness; but the companies invest in environmental sustainability CSR activities make the stickiness of costs reverses. In addition, this study also investigates the moderating effect of CSR vision on the CSR activities and cost stickiness. The results show that: CSR vision increase the degree of cost stickiness in the CSR activities of employees; but the moderating effect of CSR vision on social aspects of CSR activities let the stickiness of costs reverses. And, the CSR vision has no significant impact on environmental CSR activities.
關鍵字(中) ★ 企業社會責任
★ 成本僵固性
★ 企業社會責任願景
關鍵字(英) ★ corporate social responsibility activities
★ cost stickiness
★ corporate social responsibility vision
論文目次 一、緒論 p1
二、文獻探討與假說發展 p4
2-1 成本僵固性與調整成本 p4
2-2 CSR活動與調整成本 p4
2-3 CSR願景、CSR活動持續性與調整成本 p6
三、研究設計 p8
3-1 研究期間、樣本選取與資料來源 p8
3-2 變數衡量 p8
3-2-1 應變數—營業費用變動率 p8
3-2-2 自變數—CSR活動 p9
3-2-3 調節變數—CSR願景 p10
3-2-4 控制變數 p11
3-3 研究模型 p12
四、實證結果 p16
4-1 樣本資料敘述統計分析 p16
4-2 相關係數分析 p19
4-3 迴歸分析 p21
4-4 穩健性分析:排除金融業 p26
五、結論與建議 p29
5-1 研究結論與貢獻 p29
5-2 研究限制與建議 p30
參考文獻 p31
附錄一、CSR活動評分:2017天下企業公民獎調查問卷 p33
附錄二、CSR願景評分內容:舉例說明 p54
參考文獻 林有志、傅鐘仁與陳筱平,2011,成本僵固性之實證研究,當代會計,第12卷,第2期:191-220。
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謝明玲,2010,CSR獲獎,就是長期的承諾,天下雜誌,第453期,引用自https://www.cw.com.tw/article/article.action?id=5000080。
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指導教授 陳建中 審核日期 2018-7-25
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