PUKYONG

자원기반관점 역량이 사회적기업 재무성과와 지속가능성에 미치는 영향에 관한 연구

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Abstract
Despite the recent quantitative growth of Social Enterprises and the positive effect of creating jobs for the underprivileged, problems such as professionalism, management know-how, financial instability, and poor management performance after the end of government support continue to exist.
Social Enterprises prioritize the realization of social values. However, Social Enterprises will also need to be self-sustaining through a stable financial structure in order to achieve sustainable management and growth as a for-profit enterprise.
In order for Social Enterprises to settle and develop, it is necessary to analyze the performance and sustainability of social enterprises. To this end, this study intends to comprehensively analyze the factors that directly or indirectly affect the performance and sustainability of Social Enterprises.
To verify the research model and hypotheses, a survey was conducted on 2,846 Social Enterprises nationwide from April 14 to May 31, 2021. Among them, the main results of the empirical study verified on 268 sample companies are as follows.
First, Strategic thinking was found to have a significant effect on financial performance and sustainability. Strategic thinking is an important skill that Social Enterprise managers should possess. Managers must respond well to changes in the business environment according to information and knowledge about competitors, strategic goals, concentration of internal capabilities, and market trends. This will enhance the financial performance of Social Enterprises and enable sustainable management.
Second, Social purpose was found to have a significant effect on financial performance and sustainability. Social purpose is an important element of the establishment purpose of a Social Enterprise. Efforts to improve the natural environment, social welfare, social service-related activities, and charitable relief activities are key factors in realizing social values. This will enhance the financial performance of Social Enterprises and enable sustainable management.
Third, Price competitiveness and customer retention were found to have a significant effect on financial performance. Price competitiveness refers to optimizing changes in demand according to market conditions, predictive power, price determination, price analysis of competitors, and cost structure. Customer retention rate is to increase existing customer retention, ability to acquire new customers, customer repurchase rate, product and service loyalty, and customer satisfaction. This will increase the financial performance of social enterprises.
Fourth, Moral beliefs were found to have a significant effect on sustainability. Moral beliefs are characteristics and behaviors that indicate compliance with laws and ethical standards, high moral awareness, and balanced judgment. This will enable sustainable management of Social Enterprises.
Fifth, The number of vulnerable employees used as a control variable factor was found to have a negative (-) effect on financial performance and sustainability. This is an indirect expression of the sustainable management of a Social Enterprise. It can be seen that the number of vulnerable employees is adjusted by type in the past and present Social Enterprise certification systems.
Therefore, If research related to the performance of Social Enterprises develops Social Enterprises and creates a market that realizes the friendly image and social values ​​of Social Enterprises themselves, Social Enterprises will take their place as a major player in Korean corporate society.
Author(s)
김부곤
Issued Date
2022
Awarded Date
2022. 2
Type
Dissertation
Keyword
사회적기업 재무성과 지속가능성 기업역량 기술역량 마케팅역량 경영역량 관리역량 윤리역량
Publisher
부경대학교
URI
https://repository.pknu.ac.kr:8443/handle/2021.oak/24335
http://pknu.dcollection.net/common/orgView/200000606041
Affiliation
부경대힉교 대학원
Department
대학원 경영컨설팅협동과정
Advisor
최순권
Table Of Contents
I. 서 론 1
제 1 절 연구의 배경과 목적 1
1. 연구의 배경 1
2. 연구의 목적 3
제 2 절 연구방법 및 연구의 구성 4
II. 이론적 배경 및 선행연구 6
제 1 절 사회적기업의 일반적 고찰 6
1. 사회적기업의 개념, 배경 및 연혁 6
1) 사회적기업의 개념 6
2) 사회적기업의 등장 배경 9
3) 사회적기업 연혁 11
2. 우리나라 사회적기업 관련 제도 14
1) 사회적기업 인증제도 14
2) 사회적기업 지원제도 16
3. 우리나라 사회적기업 현황 18
제 2 절 선행연구 21
1. 자원기반관점의 기업역량에 관한 연구 21
1) 기술역량 24
2) 마케팅역량 25
2. 자원기반관점의 사회적기업 경영역량에 관한 연구 27
1) 관리역량 29
2) 윤리역량 32
3. 사회적기업의 성과에 관한 연구 34
III. 연구모형 및 가설 38
제 1 절 연구모형 38
제 2 절 가설의 설정 39
1. 기술역량과 성과 간의 관계 40
2. 마케팅역량과 성과 간의 관계 42
3. 관리역량과 성과 간의 관계 45
4. 윤리역량과 성과 간의 관계 48
IV. 실증연구의 분석 및 검증 52
제 1 절 자료수집 및 분석방법 52
1. 자료수집 52
2. 분석방법 52
3. 표본의 특성 53
제 2 절 변수의 조작적 정의 59
1. 기업특성의 조작적 정의 59
1) 기술역량 59
2) 마케팅역량 60
3) 관리역량 62
4) 윤리역량 63
2. 성과의 조작적 정의 65
1) 재무성과 65
2) 지속가능성 66
3. 통제변수의 조작적정의 67
제 3 절 신뢰성과 타당성 분석 70
1. 신뢰도 분석 70
2. 타당성 분석 72
제 4 절 상관관계 분석 75
제 5 절 연구가설 검증 77
1. 사회적기업의 재무성과에 대한 영향 분석 77
2. 사회적기업의 지속가능성에 대한 영향 분석 81
3. 가설검증 결과의 요약 85
V. 결론 87
제 1 절 연구결과 요약 87
제 2 절 연구의 시사점 88
1. 이론적 시사점 89
2. 실무적 시사점 91
제 3 절 연구의 한계점 93
제 4 절 향후 연구 방향 94
[참고문헌] 96
[ 부 록 ] 110
Degree
Doctor
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대학원 > 경영컨설팅협동과정
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