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E90079
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以AA1000社會責任會計之多重意涵定義及核心理念,探討國內企業推動社會責任會計之現狀:以「兩週八十四工時」事件為例
Accountability 1000 and the Study of the Practices of Social Responsibility Accounting in Taiwan\'s Enterprises
1.陳建中
1.Chien-chung Chen
1.國立中央大學財金系
1.Department of Finance, National Central University
001,002,003,004
1.國立中央大學財金系
1.Department of Finance, National Central University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):2001-08-01
A.14 計畫執行期間(訖):2003-01-31
A.16 收到日期:2003-06-03
2
以國內採用勞基法第30條與30之1條變形工時或32條延長工時之受雇勞工為研究母群體

1

434


434
002
01
C.2 聯絡日期:2003-06-10
2
1.國立中央大學財金系
1.Department of Finance, National Central University
1
C.7 資料公開日期:2006-02-01
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008
2
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001
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1.回應性
2.利害相關人緊密共事
3.社會責任會計
4.透明性
5.管理績效報告
6.遵循性
1.Accountability
2.Compliance
3.Management Performance Report
4.Responsiveness
5.Social Responsibility
6.Stakeholder Engagement
7.Transparency
企 業是否善盡其社會責任呢?企業內部的管理績效報告在企業善盡社會責任的過程中所扮演的角色為何呢?本研究透過電話問卷訪談企業的受雇勞工,以瞭解雇主因應 勞基法「兩週八十四工時」規定,調整其內部的勞動條件時,有關其社會責任績效的課題。本研究中,社會責任績效的衡量指標為社會責任會計 1000(AccountAbility 1000,以下簡稱AA 1000)所清楚列式的社會責任核心理念-與利害相關人緊密共事(stakeholder engagement),與多重意涵定義-透明性(transparency)、回應性(responsiveness)及遵循性 (compliance)。 分析本研究的434個樣本發現,雇主的社會責任績效指標(0至4分)中,遵循性(2.99分)高於中等,回應性(1.76分),透明性(1.49分)及緊 密共事(1.35分)都偏低;此表示雇主於後兩項仍有很大的進步空間。另外,研究亦發現透明性的三個子績效指標中,其分數有相當大的差異:工時政策內容 2.04分,實施工時政策的原因1.7分,管理績效報告作為解釋依據0.81分;此顯示透明性中,雇主很少提供詳細的管理績效報告作為與受雇者溝通的工 具。最後,分析結果亦支持〝雇主運用管理績效與受雇者溝通,能增加受雇者瞭解雇主實施工時政策的原因,並進而同意該政策的施行〞之假說。 本研究認為,為了善盡社會責任,雇主在透明性上有很大改善空間,特別是在〝運用管理績效報告與受雇者溝通〞這一個行為,而且這個行為能有效促進勞資雙方真 實的瞭解與緊密共事。

This research studies the practices of social responsibility accounting in Taiwan’s enterprises. It focuses on the performance of the employers’ social responsibility while adjusting the employees’ working-hours policies, after the new regulation “ 84 working-hours two-weeks” has been prevailing from 2000. This research also explores the role that the internal management performance reports play and can play while the employees discharge their social responsibility. According the AccountAbility 1000 Framework, questionnaires were developed by the social responsibility performance indexes: compliance, responsiveness and transparency. By phone survey, 434 employees were interviewed. First, the results indicate that transparency and stakeholder engagement got lowest scores in the four main indexes. Second, in the three sub-indexes of transparency: the content of the policies the rational to adopt the policies, and the use of internal management performance report, the last got an extremely low score. Last, the results found that the more the employees use the management performance report to justify their policies, the more the employers understand the rational of the employees and then the more the employees agree the employees’ policies. These results can be used to suggest that by using more management performance reports to dialogue with employers, the employees can improve their transparency performance and engage with the employers effectively.

D.16 完成檢誤日期:2004-06-01
D.17 預定釋出日期:2006-02-01
D.18 初次釋出日期:2006-02-17
D.19_1 最新版釋出日期:2006-02-17
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10.6141/TW-SRDA-E90079-1
https://efenci.srda.sinica.edu.tw/webview/index.jsp?object=https://efenci.srda.sinica.edu.tw:80/obj/fStudy/E90079
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