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題名 CEO組織認同與內部企業社會責任投入關聯性之研究
The Relationship between CEO Organizational Identification and Internal CSR作者 張又予
Chang, Yo-Yeu貢獻者 李佳玲
Lee, Chia-Ling
張又予
Chang, Yo-Yeu關鍵詞 CEO組織認同
內部企業社會責任
CEO性別
CEO organizational identification
Internal corporate social responsibility
CEO gender日期 2023 上傳時間 6-Jul-2023 16:54:27 (UTC+8) 摘要 本研究探討CEO組織認同和內部企業社會責任投入之關聯性，並透過性別社會化理論的運用，進一步研究當CEO性別為女性時，是否能強化CEO組織認同與內部企業社會責任投入之關聯性。本研究運用MSCI KSG KLD資料庫與BoardEX資料庫與Compustat資料庫的資料，得出以下實證研究結果。首先，CEO組織認同和內部企業社會責任投入間存在顯著的正向關係。此外，CEO性別可以調節CEO組織認同與內部企業社會責任投入之關聯性，本文發現當CEO為女性時，可以強化CEO組織認同與內部企業社會責任投入的正向關係。
This paper examines the relationship between CEO organizational identification and internal corporate social responsibility (CSR). Furthermore, following gender socialization theory, we investigate whether CEO gender can moderate the relationship between CEO organizational identification and internal CSR engagement. This research used the MSCI KSG KLD database, the BoardEX database and Compustat database to do empirical tests and obtain the following results. First, there is a significant positive relationship between CEO organizational identification and internal CSR. Additionally, CEO gender moderates the relationship between CEO organizational identification and internal CSR investment. The result indicates that female CEO can strengthen the positive relationship between CEO organizational identification and internal CSR investment.參考文獻 Abernethy, M. A., Jiang, L., & Kuang, Y. F. (2019). Can organizational identification mitigate the CEO horizon problem? Accounting, Organizations and Society, 78(C), 1-15.Boivie, S., Lange, D., McDonald, M. L., & Westphal, J. D. (2011). Me or we: The effects of CEO organizational identification on agency costs. Academy of Management Journal, 54(3), 551-576.Borghesi, R., Houston, J. F., & Naranjo, A. (2014). Corporate socially responsible investments: CEO altruism, reputation, and shareholder interests. Journal of Corporate Finance, 26(C), 164-181.Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946-967.Carlson, R. 1972. Understanding women: Implications for personality theory and research. The Journal of Social Issues, 28(2), 17-32.Cole, M. S., & Bruch, H. (2006). Organizational identity strength, identification, and commitment and their relationships to turnover intention: Does organizational hierarchy matter? Journal of Organizational Behavior, 27(5), 585-605.Cumming, D., Leung, T. Y., & Rui, O. (2015). Gender diversity and securities fraud. Academy of Management Journal, 58(5), 1572–1593.Davis, A. K., Guenther, D. A., Krull, L. K., & Williams, B. M. (2016). Do socially responsible firms pay more taxes? The Accounting Review, 91(1), 47-68.Dawson, L. M. 1997. Ethical differences between men and women in the sales profession. Journal of Business Ethics, 16(11),1143–1152.Dutton, J. E., Dukerich, J. M., & Harquail, C. V. (1994). Organizational images and member identification. Administrative Science Quarterly, 39(2), 239-263.Meier, O., & Schier, G. (2021). CSR and family CEO: The moderating role of CEO’s age. Journal of Business Ethics, 174(3), 595–612.Meyer, J. P., Stanley, D. J., Herscovitch, L., & Topolnytsky, L. (2002). Affective, continuance, and normative commitment to the organization: A meta-analysis of antecedents, correlates, and consequences. Journal of Vocational Behavior, 61(1), 20-52.Roberts, R. (1992). Determinants of corporate social disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612.Turner, J. C. (1985). Social categorization and the self-concept: A social cognitive theory of group behavior. In E. J. Lawler (Ed.). Advances in group process: Theory and research. Greenwich, Connecticut: JAI Press. 描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
110363071資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110363071 資料類型 thesis dc.contributor.advisor 李佳玲 zh_TW dc.contributor.advisor Lee, Chia-Ling en_US dc.contributor.author (Authors) 張又予 zh_TW dc.contributor.author (Authors) Chang, Yo-Yeu en_US dc.creator (作者) 張又予 zh_TW dc.creator (作者) Chang, Yo-Yeu en_US dc.date (日期) 2023 en_US dc.date.accessioned 6-Jul-2023 16:54:27 (UTC+8) - dc.date.available 6-Jul-2023 16:54:27 (UTC+8) - dc.date.issued (上傳時間) 6-Jul-2023 16:54:27 (UTC+8) - dc.identifier (Other Identifiers) G0110363071 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/145896 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理研究所(MBA學位學程) zh_TW dc.description (描述) 110363071 zh_TW dc.description.abstract (摘要) 本研究探討CEO組織認同和內部企業社會責任投入之關聯性，並透過性別社會化理論的運用，進一步研究當CEO性別為女性時，是否能強化CEO組織認同與內部企業社會責任投入之關聯性。本研究運用MSCI KSG KLD資料庫與BoardEX資料庫與Compustat資料庫的資料，得出以下實證研究結果。首先，CEO組織認同和內部企業社會責任投入間存在顯著的正向關係。此外，CEO性別可以調節CEO組織認同與內部企業社會責任投入之關聯性，本文發現當CEO為女性時，可以強化CEO組織認同與內部企業社會責任投入的正向關係。 zh_TW dc.description.abstract (摘要) This paper examines the relationship between CEO organizational identification and internal corporate social responsibility (CSR). Furthermore, following gender socialization theory, we investigate whether CEO gender can moderate the relationship between CEO organizational identification and internal CSR engagement. This research used the MSCI KSG KLD database, the BoardEX database and Compustat database to do empirical tests and obtain the following results. First, there is a significant positive relationship between CEO organizational identification and internal CSR. Additionally, CEO gender moderates the relationship between CEO organizational identification and internal CSR investment. The result indicates that female CEO can strengthen the positive relationship between CEO organizational identification and internal CSR investment. en_US dc.description.tableofcontents 壹、緒論 1一、研究背景 1二、研究架構 3貳、文獻探討 4一、CEO組織認同相關文獻 4二、CEO組織認同與內部企業社會責任投入績效 4三、CEO組織認同與內部企業社會責任投入績效之調節因子-性別社會化理論（Gender Socialization Theory）之運用 5參、研究方法 7一、資料來源 7二、模型建立 7三、變數說明 11四、敘述性統計 12五、相關係數分析 14肆、研究結果 16一、CEO組織認同與內部企業社會責任投入 16二、CEO性別對組織認同與內部企業社會責任投入關聯性之影響 19三、延伸分析 21伍、研究結論與建議 26參考文獻 29附錄 31 zh_TW dc.format.extent 1213856 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110363071 en_US dc.subject (關鍵詞) CEO組織認同 zh_TW dc.subject (關鍵詞) 內部企業社會責任 zh_TW dc.subject (關鍵詞) CEO性別 zh_TW dc.subject (關鍵詞) CEO organizational identification en_US dc.subject (關鍵詞) Internal corporate social responsibility en_US dc.subject (關鍵詞) CEO gender en_US dc.title (題名) CEO組織認同與內部企業社會責任投入關聯性之研究 zh_TW dc.title (題名) The Relationship between CEO Organizational Identification and Internal CSR en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) Abernethy, M. A., Jiang, L., & Kuang, Y. F. (2019). Can organizational identification mitigate the CEO horizon problem? Accounting, Organizations and Society, 78(C), 1-15.Boivie, S., Lange, D., McDonald, M. L., & Westphal, J. D. (2011). Me or we: The effects of CEO organizational identification on agency costs. Academy of Management Journal, 54(3), 551-576.Borghesi, R., Houston, J. F., & Naranjo, A. (2014). Corporate socially responsible investments: CEO altruism, reputation, and shareholder interests. Journal of Corporate Finance, 26(C), 164-181.Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946-967.Carlson, R. 1972. Understanding women: Implications for personality theory and research. The Journal of Social Issues, 28(2), 17-32.Cole, M. S., & Bruch, H. (2006). Organizational identity strength, identification, and commitment and their relationships to turnover intention: Does organizational hierarchy matter? Journal of Organizational Behavior, 27(5), 585-605.Cumming, D., Leung, T. Y., & Rui, O. (2015). Gender diversity and securities fraud. Academy of Management Journal, 58(5), 1572–1593.Davis, A. K., Guenther, D. A., Krull, L. K., & Williams, B. M. (2016). Do socially responsible firms pay more taxes? The Accounting Review, 91(1), 47-68.Dawson, L. M. 1997. Ethical differences between men and women in the sales profession. Journal of Business Ethics, 16(11),1143–1152.Dutton, J. E., Dukerich, J. M., & Harquail, C. V. (1994). Organizational images and member identification. Administrative Science Quarterly, 39(2), 239-263.Meier, O., & Schier, G. (2021). CSR and family CEO: The moderating role of CEO’s age. Journal of Business Ethics, 174(3), 595–612.Meyer, J. P., Stanley, D. J., Herscovitch, L., & Topolnytsky, L. (2002). Affective, continuance, and normative commitment to the organization: A meta-analysis of antecedents, correlates, and consequences. Journal of Vocational Behavior, 61(1), 20-52.Roberts, R. (1992). Determinants of corporate social disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612.Turner, J. C. (1985). Social categorization and the self-concept: A social cognitive theory of group behavior. In E. J. Lawler (Ed.). Advances in group process: Theory and research. Greenwich, Connecticut: JAI Press. zh_TW
