学术CEO会影响企业的社会不负责任吗?负成就差异与资源松弛的调节作用

IF 3.6 2区 哲学 Q2 BUSINESS
Liuyang Ren, Xi Zhong, Liangyong Wan
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引用次数: 0

摘要

研究发现,学术经验对管理决策者的态度和行为有显著影响,进而影响企业的战略决策。然而,到目前为止,学术决策者对企业道德决策的影响,特别是企业社会不负责任(CSIR),尚未得到应有的关注。在本研究中,我们整合了高层理论和管理自由裁量权文献,以检验学术CEO(具有学术经验的CEO)是否以及何时影响企业社会不负责任(CSIR)。首先,我们建议学术界CEO不鼓励CSIR,因为他们有更高的道德标准;因此,他们的公司不太可能参与CSIR活动。此外,我们提出,负成就差异(闲置资源)降低(增强)了学术CEO将其道德偏好纳入决策的管理自由裁量权,从而削弱(增强)上述关系。本研究首次考察了学术CEO与CSIR之间的关系。此外,本研究的实证结果为股东和决策者有效预防或缓解CSIR提供了重要见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Do academic CEOs influence corporate social irresponsibility? The moderating effects of negative attainment discrepancy and slack resources

Academic experience has been found to significantly impact on the attitudes and behaviors of managerial decision-makers, which in turn influences corporate strategic decisions. However, the impact of academic decision-makers on corporate ethical decisions, particularly corporate social irresponsibility (CSIR), has yet to receive due attention to date. In this study, we integrate the upper echelons theory and managerial discretion literature to examine whether and when academic CEOs (CEOs with academic experience) influence corporate social irresponsibility (CSIR). First, we suggest that academic CEOs discourage CSIR because they have higher moral standards; thus, their companies are less likely to engage in CSIR activities. In addition, we propose that negative attainment discrepancy (slack resources) reduces (enhances) academic CEOs' managerial discretion to incorporate their ethical preferences into their decisions, thereby weakening (enhancing) the above relationship. This study is the first to examine the relationship between academic CEOs and CSIR. Additionally, the empirical findings of this study offer crucial insights for shareholders and policymakers to prevent or mitigate CSIR effectively.

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来源期刊
CiteScore
5.20
自引率
19.00%
发文量
86
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