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| Title: | 透過管理控制系統落實企業社會責任活動：以金控公司為例
Implementing CSR activities through management control system: case study on a financial holding company |
| Authors: | 魏銘甫
Wei, Ming-Fu |
| Contributors: | 李佳玲
Lee, Chia-Ling
魏銘甫
Wei, Ming-Fu |
| Keywords: | 企業社會責任
非正式管理控制系統
正式管理控制系統
Corporate Social Responsibility
Informal control system
Formal control system |
| Date: | 2019 |
| Issue Date: | 2019-07-01 10:40:48 (UTC+8) |
| Abstract: | 研究目的：本研究主要為探討公司在執行企業社會責任活動時所採用之管控制度，幫助公司改善內部管理流程與永續績效，進而創造出獨特的競爭優勢並達成三重盈餘的目標。
研究方法：以台灣一家金控公司為研究標的，並與企業高階主管進行深度訪談，同時採用Anthony and Govindarajan (2007) 之管控模型與Simons (1995) 之控制系統做綜合分析。
研究發現：在非正式管控制度方面，公司應透過文化的塑造，以及高階管理者的承諾，讓永續理念深植組織成員心中，做為正式管控系統的基礎；而在正式管控制度方面，組織須先確立其企業社會責任的發展方向，再進行策略規劃、預算管理、衡量管理與獎酬制度的設計，此外，企業應將創新視為永續活動的泉源。
研究限制：本研究標的為金融保險業，然不同的產業別、國家的法令規定均會影響公司管控制度的設計。
Purpose: The purpose of this research is to explore types of management control systems (MCSs) that are employed by organizations to implement corporate social responsibility (CSR) activities. We aim at helping companies to achieve the goal of triple bottom line (TBL) by improving their internal processes and performances.
Design/methodology: We conducted an in-depth interview with one publicly listed company in Taiwan. In order to form comprehensive analysis, Anthony and Govindarajan’ (2007) MCS structure and Simons’ (1995) levers of control framework were also used.
Findings: CSR culture and management commitment are important factors under informal control system (ICS). As they set up a solid foundation for formal control system (FCS). A prerequisite for effective FCS is that organizations should define CSR or sustainable directions before designing the control systems. Besides, innovation is critical because it can create competitive advantages for companies.
Research limitations: In this study, only one financial holding company was investigated. Thus, different results might be obtained from different industries or countries (due to laws or regulations). |
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| Description: | 碩士
國立政治大學
會計學系
106353009 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353009 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900034 |
| Appears in Collections: | [會計學系] 學位論文
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