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研究生:王瑞陽
研究生(外文):Wang, Jui-Yang
論文名稱:高階經理團隊的特質與企業社會責任關聯性之研究
論文名稱(外文):The relationship between Top Management Team Characteristics and Corporate Social Responsibility
指導教授:楊清溪楊清溪引用關係
指導教授(外文):YANG, CHING-HSI
口試委員:王秀枝沈大白
口試委員(外文):Wang,Shiou-jhihShen,Da-bai
口試日期:2011-06-20
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2011
畢業學年度:99
語文別:中文
論文頁數:43
中文關鍵詞:高階經理團隊的特徵企業社會責任
外文關鍵詞:Top Management Team CharacteristicsCorporate Social Responsibility
相關次數:
  • 被引用被引用:6
  • 點閱點閱:486
  • 評分評分:
  • 下載下載:64
  • 收藏至我的研究室書目清單書目收藏:1
二十一世紀,是一個國際化的時代,面對競爭日益激烈的環境,人才在公司中所扮演的角色具有舉足輕重的地位,特別是高階經理團隊。高階經理團隊負責公司的經營目標及策略的制定與執行,有能力的高階經理團隊,能妥善運用其所擁有的專業知識,讓公司能達成預計的經營目標及策略。而處於競爭激烈的環境中也促使企業必須極力網羅人才,使公司本身更具競爭力。
在執行企業社會責任前,公司應先針對其所面對的責任,選擇出一套屬於自己的策略。從過去對高階經理團隊特質之研究結果也可發現,高階經理團隊的特質對於企業國際化、風險管控能力以及經營績效,多數顯示具有影響力。但鮮少有學者探討高階經理團隊的特質與企業社會責任之關聯性,大部份的研究僅觀察財務績效或非財務績效與企業社會責任之關係,很少會將如何制定策略或經營目標的層面納入討論。本研究以高階經理團隊的特質為研究方向,探討高階經理團隊的特質與企業社會責任的關聯性。實證結果顯示團隊的專業程度越佳及獲利能力(市場指標)越好對企業社會責任的執行具有正向的影響。因此,本研究建議高階經理團隊應持續進修,提升本身之專業程度。

The 21st century is the era of Internationalization. Facing the environment of fierce competitions, human power plays a much more important role for corporations, especially the top management team, who are responsible for setting and implementing the operating objectives and strategies. The top management team of competence should be able to make good use of their professional knowledge to help corporations achieve the predetermined targets. Therefore, hiring the talent is of vital importance for corporations to enhance their competitiveness in the face of fierce competitions.
Before taking the social responsibility, corporations should make the optimal strategy choice in accordance with the responsibilities they need to take. According to prior studies, the characteristics of the top management team are significantly related with the internationalization of corporations, the ability of risk management, and the operating performance. Most of extant researches focus on the association between the financial or nonfinancial performance and corporate social responsibility instead of considering the procedures of decision making, i.e., the characteristics of the top management team. Therefore, this paper focuses on the association between the characteristics of top management team and corporate social responsibility. The empirical results show that corporate social responsibility is positively associated with the professional knowledge of the team and the profitability (market return), which suggests the necessity for the top management to keep advancing their professional knowledge.

謝辭 i
博碩士論文電子檔案上網授權書 ii
論文口試委員簽名單 iii
中文摘要 iv
英文摘要 v
表目次 ………………………………………………………………………..…...viii
圖目次 ……………………………...…………………………...………………… ix
第壹章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 2
第三節 研究架構 3
第貳章 文獻探討 5
第一節 企業社會責任的相關文獻 5
第二節 高階經理團隊的特質與企業社會責任之關聯性 8
第參章 研究設計與方法 11
第一節 資料來源與樣本選取 11
第二節 研究假說與變數 14
第三節 研究架構 22
第肆章 實證結果分析 23
第一節 敘述統計與相關係數 23
第二節 迴歸分析結果 28
第伍章 結論與建議 34
第一節 研究結論 34
第二節 研究限制與研究建議 37
參考文獻 38
著作權聲明 43

中文文獻:
1.方至民、曾志弘、鍾憲瑞、沈如騏,2000,高階經營團隊特質與財務能力對企業研發支出影響之研究-以台灣上市電子產業公司為例,科技管理學刊,第5卷,第3期,頁29-46。
2.沈中華與張元,2008,企業社會責任行為可以改善財務績效嗎?-以英國FTSE社會責任指數為例,經濟論文36,頁339-385。
3.林秀鳳,2008,管理品質要素及對企業績效之影響-管理團隊特性之探討,國立台北大學會計學系博士論文。
4.林宜諄,2008,企業社會責任入門手冊,臺北市:天下遠見。
5.林嬋娟與張哲嘉,2009,董監事異常變動、家族企業與企業舞弊之關聯性,會計評論,第48期,頁1-33。
6.陳光榮,1996,企業的社會責任與倫理,經濟情勢暨評論,第1卷,第4期,
頁150-158。
7.陳靜婷,1999。企業之社會責任管理模式-一個自由而有功能的生命系統,新竹市:國立交通大學經營管理研究所碩士論文。
8.黃家齊與蔡達人,2003,團隊多元化與知識分享、知識創造及創新績效,臺大管理論叢,第13卷,第2期,頁233-280。


英文文獻:
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28.Ruf , B. M. K., Brown, R. M., Janney , J. J. and Paul, K.(2001). An Emprical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance:A Stakeholder Theory Perspective. Journal of Business Ethics, 32(2), 143-156.
29.Salancilk, G. R. and J. R. Meindl. 1984. Corporate attributions as strategic illusions of management control. Administrative Science quarterly 29: 238-254.
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參考網站:
1.台灣企業社會責任網站
http://csr.moea.gov.tw/standards/standards.asp
2.天下雜誌企業公民網站
http://www.cw.com.tw/issue/2009csr/2009report-1.jsp
3.遠見雜誌企業社會責任獎網站 http://www.gvm.com.tw/event/csr2009/index.html

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