摘要
以扎根理论为主要分析工具,整合相关文献,探讨了企业伪社会责任行为的动因。通过三级编码构建了企业伪社会责任行为的动因模型,共得到12个子范畴以及对应的外源性压力、内生性压力、舞弊容忍度3个主范畴。此外,结果也发现3个主范畴的作用路径不尽相同,其中,外源性压力是外部动因,内生性压力是内部动因,舞弊容忍度是情景动因。在此基础上,进一步讨论了研究结论及理论贡献,并给出了治理企业伪社会责任行为的管理建议。
Taking the grounded theory as the main analyzing tool, this paper makes use of the related literatures to explore the driving factors of enterprises＇ pseudo-social responsibility behaviors. It constructs a driving factors model of enterprises＇ pseudo-social responsibility behaviors with three-level coding, from which 12 sub-categories and 3 corresponding major-categories, namely external pressure, internal pressure and fraud tolerance, have been obtained. In addition, the results also indicate that the acting paths of the three main categories are not the same. In particular, the external pressure is external motivation, the internal pressure is internal motivation, and the fraud tolerance is situational motivation. On such basis, this paper gives further discussion on the research results and theoretical contributions, and then puts forward some management suggestions for the governance of enterprises＇ pseudo-social responsibility behaviors.
出处
《当代财经》
CSSCI
北大核心
2014年第12期77-86,共10页
Contemporary Finance and Economics
基金
国家自然科学基金项目(71302047)
高等学校博士点专项科研基金项目(20133108120031)
上海市社科规划基金项目(2014EGL006)
上海市教育委员会"晨光计划"项目(13CG45)
关键词
社会责任
伪社会责任
道德伪善
动因
扎根理论
social responsibility
pseudo-social responsibility
moral hypocrisy
driving factors
grounded theory
