제도의 발전 수준에 따라 부패가 기업의 순응 행동에 미치는 영향: 긍정적 동형화와 부정적 동형화

• 영문명: The Impact of Corruption on Firm’s Compliance Behavior as the Institutional Development Level: Positive and Negative Isomorphism
• 발행기관: 경희대학교 국제지역연구원
• 저자명: 양우영(Woo-Young Yang) 한병섭(Byoung-Sop Han)
• 간행물 정보: 『아태연구』제31권 제4호, 261~301쪽, 전체 41쪽
• 주제분류: 사회과학 > 사회과학일반
• 파일형태: PDF
• 발행일자: 2024.12.31

국문 초록

본 연구는 부패가 제도발전 과정에서 기업의 행동에 어떤 영향을 미치는지 파악하는 것을 목표로 한다. 특히, 제도발전과 부패 간의 관계를 실증적으로 분석했으며, 제도 발전에 따른 기업의 순응 행동에서 부패의 조절 효과를 분석했다. 본 연구의 주요 변수는 제도발전 수준, 부패 수준, 기업의 사회적 책임 행동이다. 분석 대상 국가는 중국이며, 분석은 대상 지역을 중국 내 31개의 성·시로 구분하여 지역적 특성을 반영하였다. 관찰 기간은 2009년부터 2016년까지 총 8년이며, 중국 A 시장에 상장된 863개 기업의 4,719개 샘플을 수집하였다. 동 연구는 제도발전 수준이 높을수록 부패 수준이 낮아진다는 것을 실증하였다. 특히, 부패 수준이 낮을수록 제도발전 수준과 기업의 순응 수준이 높아지는 것을 확인했다. 일반적으로 부패는 기업이 불법적인 행위에 관여하게 하여 기업 이미지를 떨어뜨리고, 제도에 반하는 행위는 제도적 제재를 초래하여 기업의 성과에 부정적인 영향을 미친다. 따라서 기업은 부패의 부정적 영향을 최소화하기 위해 CSR 활동 수준을 높이는 것으로 나타났다. 동 연구는 기업이 제도적 발전과 부패 수준에 따라 어떻게 대응하는지 살펴보고, 제도발전 수준에 따라 기업의 행동 패턴에 어떤 차이가 있는지 실증했다는 점에서 학문적 의의가 있다. 또한 대상 지역을 중국 31개 성·시로 세분화하여 각 지역의 부패 수준에 따른 기업의 대응 행동을 보여줌으로써 실무적 시사점을 제시한다.

영문 초록

This research aims to identify how corruption affects firms’ behavior in the process of institutional development. In particular, the study empirically examined the relationship between institutional development and corruption, also analyzed the moderating effect of corruption in firms’ compliance behavior following institutional development. The main variables in this study are the institutional development level, the corruption level, and corporate social responsibility activities. The target country for analysis is China, and the analysis divided the target region into 31 provinces and cities to reflect regional characteristics. The observation period is a total of 8 years from 2009 to 2016, and 2,597 samples of 863 firms listed in the Chinese A market were obtained. The study found that the institutional development level is higher, the corruption level is lower. In particular, it was confirmed that a firm’s compliance level was higher with the institutional development, as the corruption level was lower. In general, corruption causes firms to engage in illegal actions, thereby degrading a firm’s image, and acting against the institution negatively affects a firm’s financial performance by incurring institutional punishment. Therefore, it seems that firms are increasing the CSR activities level to minimize the negative impact of corruption. This study has academic significance in that it examines how firms respond according to the institutional development and corruption level, and identifies the differences in firms’ behavior patterns depending on the institutional environment. In addition, by subdividing the target region into 31 provinces and cities in China, practical implications are presented by demonstrating the firms’ response behaviors according to the corruption level in each region.

목차

Ⅰ. 서론

Ⅱ. 문헌연구

Ⅲ. 가설설정

Ⅳ. 연구방법론

Ⅴ. 분석결과

Ⅵ. 결론

키워드

기업의 사회적 책임 순응 부패 제도발전 중국 Corporate Social Responsibility Compliance Corruption Institutional Development China

참고문헌

• Academy of Management Review
• Thousand Oaks: Sage Publications
• Journal of Economic Literature
• Political Corruption
• Journal of Business Research
• Brighton: Harvard Business School Press
• Strategic Management Journal
• Strategic Management Journal
• CESifo Working Papers
• Management and Organization Review
• Journal of International Business Studies
• Crime, Law and Social Change
• Journal of International Business Studies
• The Oxford Handbook of Economic and Institutional Transparency
• Strategic Management Journal
• Journal of Business Research
• Journal of International Business Studies
• American Sociological Review
• Economic Development and Cultural Change
• Austin: Greenleaf Publishing
• Beijing: Economic Science Press
• Business and Society
• International Affairs
• Journal of Business Ethics
• Cambridge: Cambridge University Press
• Administrative Science Quarterly
• Academy of Management Journal
• Thousand Oaks: Sage Publications
• Economics of Governance
• International Business Review
• Journal of International Trade & Commerce
• Strategic Management Journal
• Washington: The World Bank
• Academy of Management Review
• Proceedings of the Fifth Berkeley Symposium on Mathematical Statistics and Probability
• Harvard Business Review
• The Journal of Finance
• Journal of International Business Studies
• The American Economic Review
• Journal of International Business Studies
• Academy of Management Review
• Journal of International Management
• MIT Sloan Management Review
• Economics of Governance
• Organization Science
• Berkeley Journal of International Law
• Journal of Business Ethics
• Management and Organization Review
• Journal of International Business Studies
• Organization Science
• Academy of Management Review
• The Quarterly Journal of Economics
• World Development
• American Journal of Sociology
• Academy of Management Review
• American Economic Review
• Journal of International Business Studies
• Cambridge: Cambridge University Press
• Journal of Economic Perspectives
• Academy of Management Review
• Journal of World Business
• Journal of International Business Studies
• Harvard Business Review
• Journal of Business Research
• Journal of International Business Studies
• Journal of Business Ethics
• Connecticut Journal of International Law
• Journal of Operations Management
• Ritzer (ed.). Encyclopedia of Social Theory
• Thousand Oaks: Sage Publications
• Journal of International Business Studies
• Quarterly Journal of Economics
• Strategic Management Journal
• Journal of Business Ethics
• Strategic Management Journal
• Addison Wesley
• Cambridge: Cambridge University Press
• Journal of Business Ethics
• The Welfare State, Public Investment, and Growth: Selected Papers from the 53rd Congress of the International Institute of Public Finance
• QoG Working Paper Series
• Journal of Management and Organization
• Clegg, S. R., S. Clegg and C. Hardy (Eds.). Studying organization: theory and method
• Journal of Public Economics
• Organization Science
• The Oxford Handbook of Corporate Social Responsibility
• Journal of Business Ethics
• The Review of Economic and Statistics
• Econometrica: Journal of the Econometric Society
• Journal of International Business Studies
• Journal of International Business Studies
• Journal of International Business Studies
• International Journal of Production Research