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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: 2023-07-06 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
    顯示於類別:[企業管理研究所（MBA學位學程）] 學位論文

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