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首页> 外文期刊>International journal of cross cultural management >The perceived trade-off between corporate social and economic responsibility: A cross-national study
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The perceived trade-off between corporate social and economic responsibility: A cross-national study

机译：企业社会责任与经济责任之间的权衡取舍：一项跨国研究

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摘要

We study cross-nationally whether managers view corporate social and economic responsibility as compatible, or incompatible. The conceptual framework builds on different theories that support alternative views of corporate responsibility compatibility. A set of hypotheses relates differences in cultural values, corporate governance systems, and managerial education to corporate responsibility compatibility. A corporate responsibility scale is developed and its cross-national invariance is tested. Data analysis, controlling for gender and work experience, shows that in countries with large power distance, with less strict corporate governance, and more integrated business education, social responsibility is perceived as relatively incompatible with economic responsibility, whereas in countries with smaller power distance, with stricter corporate governance, and more functional business education, social and economic responsibility are perceived as more compatible.
机译：我们进行跨国研究，以了解管理者是否将公司的社会和经济责任视为兼容还是不兼容。概念框架基于不同的理论，这些理论支持关于公司责任兼容性的其他观点。一组假设将文化价值观，公司治理体系和管理教育方面的差异与公司责任的相容性联系起来。制定了公司责任量表，并测试了其跨国不变性。对照性别和工作经验进行的数据分析表明，在权力距离遥远，公司治理较不严格且企业教育程度更高的国家中，人们认为社会责任与经济责任相对不符，而在权力距离较小的国家中，通过更严格的公司治理和更有效的商业教育，人们认为社会和经济责任更加相容。

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