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| Title: | 日式企業文化和公司治理之研究 — 以東芝會計醜聞案為例
A Study on Japanese Corporate Culture and Corporate Governance: The Case of Toshiba Accounting Scandal |
| Authors: | 賴奕錡
Lai, Yi-Chi |
| Contributors: | 謝凱宇
Hsieh, Kai-Yu
賴奕錡
Lai, Yi-Chi |
| Keywords: | 東芝
會計醜聞
公司治理
日式企業文化
Toshiba
Accounting Scandal
Corporate Governance
Japanese Corporate Culture |
| Date: | 2023 |
| Issue Date: | 2023-07-06 16:54:39 (UTC+8) |
| Abstract: | 以往在大家心中具有高品質、重視誠信的日本企業，卻接連在2000年後，於各產業都爆發數據造假或是美化財報的醜聞，更不乏多家跨國大型集團，像是東芝、奧林巴斯、三菱等。而日本其獨特的企業文化與公司治理制度，也令人好奇是否與各個造假醜聞有所關聯。
本研究目的在探討東芝會計醜聞案件，經由次級資料蒐集的個案研究方法，了解此事件詳細經過，並藉由成因分析，結合個案公司提出之改善措施，給予企業未來於企業文化塑造、公司治理制度，以及事業發展三大方面建議。除了適用於個案公司的未來發展建議，也同樣於各國企業適用。
根據本研究探討得出東芝會計醜聞事件之發生原因，除了外部大環境的變動對經濟狀況的惡化外，更可歸因於內部因素，包含日式企業文化的特殊性、公司治理制度的獨特性，以及不合適的事業發展策略。故此研究也依照此三面向給予個案公司未來改善和建議，期望以良性企業文化重塑、健全的公司治理制度，以及適度的事業發展規劃進行改善，預防再次發生類似事件，或是給予其他企業在成長時的參考建議。
Japanese companies have had a reputation for good quality and integrity in the past. However, since the 2000s, numerous scandals emerged where companies falsified data and money. This phenomenon was observed in large companies such as Toshiba, Olympus, and Mitsubishi. There has been speculation that such incidents may be attributed to Japan`s unique company culture and corporate governance.
This study examines the Toshiba accounting scandal by analyzing secondary data and scrutinizing the incident`s details. The analysis aims to identify the causes of the scandal and provide suggestions for improving corporate culture, corporate governance, and future business development. And these suggestions are applicable not only to Toshiba, but also to other companies.
This study indicates that the scandal was not solely caused by external factors, such as the state of the economy, but also by internal factors such as the distinct corporate culture, governance system, and inadequate business development strategies. Therefore, the recommended improvements concentrate on these three areas, with the goal of preventing similar scandals and assisting other companies in fostering healthier cultures, policies, and strategies. |
| Reference: | 壹、 中文資料
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| Description: | 碩士
國立政治大學
企業管理研究所(MBA學位學程)
110363083 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110363083 |
| Data Type: | thesis |
| Appears in Collections: | [企業管理研究所（MBA學位學程）] 學位論文
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