ᆞ박영렬 교수(국제경영 전공)

‘중국기업의 국제인수합병이 기업성과에 미치는 영향요인 분석: 자원기반시각을 중심으로', 국제경영리뷰, Vol.23, No.1, 2019.03.                    

중국기업의 인수합병 성과에 미치는 요인을 2008년부터 2014년까지 국제인수합병을 한 상장기업 532개를 대상으로 분석하였다.

ᆞ박용석 교수(국제경영 전공)

‘Convergence in International Business Ethics? A Comparative Study of Ethical Philosophies, Thinking Style, and Ethical Decision-making between US and Korean Managers', Journal of Business Ethics, Vol.156, No.3. 2019.05.

This study investigates the relationship among ethical philosophy, thinking style, and managerial ethical decision-making. Based on the premise that business ethics is a function of culture and time, we attempt to explore two important questions as to whether the national differences in managerial ethical philosophies remain over time and whether the relationship between thinking style and ethical decision-making is consistent across different national contexts. We conducted a survey on Korean managers’ ethical decision-making and thinking style and made a cross-cultural, cross-temporal comparison with the results presented by previous studies that surveyed Korean and US managers with the same questionnaire at different points in time. Our analysis revealed that Korean managers have become more reliant on rule utilitarianism for ethical decision-making over the last two decades, which is dominantly used by US managers, corroborating our convergence hypothesis built on social contracts theory. However, as opposed to previous research, we found that managers with a balanced linear and nonlinear thinking style do not necessarily make more ethical decisions compared to those with a predominantly linear or nonlinear thinking style. This study contributes to international business ethics literature by presenting a theoretical framework that may explain the convergence of ethical philosophies employed by managers in different national contexts over time, and that the relationship between thinking style and managerial ethical decision-making may not be universal, but contingent on contextual factors.

ᆞ안드레스기랄 교수(회계 전공)

‘Trusting/Distrusting Auditors' Opinions', Sustainability, Vol.11, No.1666, 2019.03.

Trust relations are essential for effective interchanges in the finanacial markets. Inverstors (trustors), as well as other market participants, can only trust financial markets if they trust their auditors (trustees). In particular, the auditors assessment of the clients financial condition and its ability to continue as a going concern is pramount to improving social capital and maintaining sustainable financial markets. Research shows that a going concern opinion may have immediate consequences for both the auditing profession and financial statement users. We use the Throughput Model to illistrate how different trust positions are aligned with a particular auditior's decision-making pathway to enhance trust, distrust or no trust from the point of vies of investors and creditors.

‘The Value of Relevance of Expected vs. Unexpected Going Concern Opinions', Investment Management and Financial Innovations, Vol.16, No.2, 2019.04.

We explore CFP as a predictor of CSP by differentiating the stakeholder groups that firms interact with: primary vs. secondary stakeholder relations. Using a sample of 312 firm-year observations from the KEJI database, we find that while CFP has a positive effect only on primary stakeholder relations, corporate philanthropy has a positive impact on both primary and secondary stakeholders. We also observe an overall influence of CFP on stakeholder relations while philanthropy is high.

ᆞ윤세준 교수(매니지먼트 전공)

‘Governing through Creativity: Discursive Formation and Neoliberal Subjectivity in Korean Firms', Organization, Vol.26, No.2, 2019.03.

After the 1997 financial crisis, South Korea abruptly transformed into a neoliberal state. This sudden neoliberal turn necessitated an invention of new subjectivities, making it one of the nation’s most urgent projects. Various efforts were made by the state and market, and among them the notion of ‘creativity management’ stood out. First employed by Samsung Group, creativity management in a wide variety of forms was soon emulated by numerous organizations in South Korea, private or public. This article, drawing upon Foucault’s notion of governmentality, examines how self-governing, neoliberal subjectivities were constructed by the practices and discourses of creativity management. For this, we performed a multilevel analysis of governmentality at the macro (societal), meso (organizational), and micro (individual) levels by using data collected from various media sources and in-depth interviews conducted at two large Korean firms. The analysis reveals that the macro-meso-micro frame is a useful way of understanding the processes by which creativity discourse at a societal level is materialized in organizational programs and how both the discourse and programs influence subjectivities. The finding of this study also suggests an almost universal applicability of the governmentality notion in explaining the advent of neoliberal subjects even in a previously authoritarian state like South Korea. The article concludes by elaborating on these and other contributions in the discussion section.

ᆞ이무원 교수(매니지먼트 전공)

‘Many Hands: The Effect of the Prior Inventor-intermediaries Relationship on Academic Licensing', Research Policy, Vol.48, No.3, 2019.04.

We study the role of the relationship among inventors and intermediaries in the licensing of university inventions. We suggest that a prior inventor-intermediaries relationship positively influences licensing rates through selective retention of higher quality relationships and mutual learning in the relationship, enabling intermediaries to reduce both information asymmetry and search costs between inventors and potential licensees. We argue that the influence of a prior inventor-intermediaries relationship on licensing is especially important before intellectual property protection is attained and can be substituted by the buyer-side contacts of inventors and intermediaries. We test these predictions using 919 inventions from the technology transfer office at Stanford University. This study has implications for the policies and design of university technology licensing organizations.

ᆞ이재영 교수(마케팅 전공)

‘The Effect of Rating Dispersion on Purchase of Experience Goods based on the Korean Movie Box Office Data', Asia Marketing Journal, Vol.21, No.1, 2019.04.

네이버 평점 평균이 아닌, 평점의 dispersion이 향후 영화 흥행에 미치는 영향을 연구.

ᆞ이지만 교수(매니지먼트 전공)

‘Employee Response to CSR in China: The Moderating Effect of Collectivism (기업의 사회적 책임에 대한 중국 근로자의 반응)’, Personnel Review, Vol.48, No.3, 2019.04.

The purpose of this paper is to examine the relationship between employees’ corporate social responsibility (CSR) perception and their organizational identification in a Chinese context. The moderating effect of employees’ collectivist orientation on the relationship between CSR perception and organizational identification is also examined.

‘Enhancing Employee Creativity for a Sustainable Competitive Advantage through Perceived Human Resource Management Practices and Trust in Management (HRM 기업과 경영자 신뢰를 통한 지속가능한 경쟁력 확보를 위한 근로자의 창의성 향상)’, Sustainability, 제 11권, 8호, 2019.04.

본 논문은 인지된 HRM 기법이 근로자의 창의성에 미친 영향을 살펴보는데 그 목적이 있다.

ᆞ이호영 교수(회계 전공)

‘Use of Derivatives as Hedging Instruments and Application of Hedge Accounting: Effects on Income Volatility’, 회계학연구, 제44권, 제2호, 2019.04.

파생금융상품을 이용한 회계이익의 변동성 조정이 어떻게 이루어지고 있는가 연구

‘방위산업체의 이익조정과 지배구조 특성에 관한 연구’, 한국경영교육학회, 제34권, 제2호, 2019.04.

방위산업체에 고유한 특성과 경영자의 기회주의적 형태 분석

‘Investment in Internal Auditing and Governance Characteristics’, Managerial Auditing Journal, Vol.34, No.5, 2019.05.

Based on 3,775 firm-year observations from 2009 to 2013 using publicly available disclosure data for Korean listed firms, this study examines whether and how firm-level governance characteristics are associated with investment in internal auditing proxied by compensation and the number of statutory internal auditors.