会计对社会责任与企业伦理关系的调节作用

Anca Antoaneta Bocean Vărzaru, C. Bocean, M. Mangra, M. Nicolescu
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引用次数: 0

摘要

组织在社会中不是孤立运作的。在社会方面,期望组织为社会利益而工作,对社会有责任感,关心解决自己造成的问题。因此,组织应该有道德标准,实践坚实的组织文化和社会责任,以确保业务的可持续性和成功。本文旨在通过构建社会责任(SR)与组织道德(OE)之间的关系框架,并确定组织声誉(OR)、组织沟通(OCm)、员工敬业度(EE)和组织文化(OCt)的调节作用,来解决社会责任和商业道德问题。通过结构方程建模,确定了各变量之间的关系以及各变量之间的调节因子。研究结果表明,CR和OCt对SR和BE之间的关系有较强的调节作用,而OCm和OCm对SR和OE之间的关系有轻微的调节作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting the Moderation Effects on the Relationship between Social Responsibility and Business Ethics
Organizations do not function in isolation in society. On the part of society, it is expected that organizations will work in the interest of society and have a sense of obligation to it, to be concerned with solving the problems they have caused. Therefore, the organization should have ethical standards and practice a solid organizational culture and social responsibility to ensure the sustainability and success of the business. The paper aims to address social responsibility and business ethics concerns by building the framework of relationships between social responsibility (SR) and organizational ethics (OE) and determining the moderating effects of organization's reputation (OR), organizational communication (OCm), employee engagement (EE), and organizational culture (OCt). Following structural equation modeling, the paper determines the relationships between the variables and the moderators between these variables. The research results show that CR and OCt strongly moderate the relationship between SR and BE, while OCm and OCm slightly moderate the relationship between SR and OE.
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