지속가능회계와 CEO메시지의 관련성 연구 ‒텍스트마이닝 기법에 의한 한일 비교분석‒
The Relationship between Environmental Accounting and CEO Message Using Text Mining Technique -Comparative Study of Korea and Japan-
0
조회
0
다운로드
6
인용
0
참고문헌
키워드
초록
본 연구에서는 텍스트마이닝 기법에 의해 환경회계(환경투자 등)의 크기와 지속가능보고서 또는 CSR보고서에 나타난 CEO 메시지의 관련성을 한국기업과 일본기업을 대상으로 비교분석하였다. 특히 워드 클라우드(word cloud) 방법을 사용하여 이러한 관련성을 시각적으로 검증하였으며 또한 환경보전원가비율의 크기(상, 중, 하)별로 구분하여 대응일치분석을 실시하였다. 분석결과를 요약해 보면 한국기업에서는 환경원가비율이 높은 그룹에서는 환경과 에너지라는 키워드가 많이 등장하고 낮은 그룹에는 지속, 이해관계, 다양성과 같은 키워드가 상대적으로 많이 나타났다. 한편 일본기업에서는 CSR이라는 키워드가 낮은 그룹에 편중되어 있으며 높은 그룹에서는 보고와 책임이라는 키워드가 많이 등장하였다. 양국의 기업을 시계열적으로 분석한 결과를 보면, 평균적으로 환경관련원가를 많이 지출하는 기업은 CSR 활동 즉 사회와 환경문제에 다대한 관심을 가지며 지출이 작은 기업 집단은 지속가능성 관련 활동을 성장, 개발, 가치, 노력과 같은 경제적 측면과 관련시켜 평가하는 경향이 관찰되었다. 본 연구의 공헌은 첫째 CEO의 메시지가 환경관련 활동에 관한 기업의 비전을 나타낸다는 것이며, 둘째 지속가능성에 관한 기업행동의 역동성(dynamism)을 상이한 관점에서 해석하는데 유용하며, 셋째, 실무에서 지속가능경영에 대한 대응 방법과 목표에 대한 미래 방향을 제시해 줄 수 있다.
Abstract
This study analyzed the relationship between environmental conservation costs and keywords extracted from CEO message of CSR reports or sustainability reports with text mining technique. The study compares the report letters written by the CEOs of Korean companies and Japanese companies published since 2011 until 2015. And correspondence analysis is done in this study to facilitate the analysis of the structure relationship among many categorical variables. The result shows as follows: In Korea, there is a strong correspondence between environmental hierarchy composed of ECC(environmental conservation costs) level and keywords extracted from CEO message. Generally, the high leveled ECC group relate to ‘environment’ or ‘energy issue’, whereas those for the firms with relatively low leveled ECC group relate to ‘interests’ ‘connection’ or ‘variety’. In Japan, the high leveled ECC group relate to ‘CSR’ or ‘pollution problem’, whereas those for the firms with relatively low leveled ECC group relate to ‘market’ or ‘customer satisfaction’. The study also revealed that In Korea, the focus of CEO messages are changed from environmental and social issues themselves to economic perspective such as growth, value, and endeavor. On the other hand, the focus of CEO messages are changed from environmental and social issues themselves to CSR management in Japan.
참고문헌 (22)
- 김근형, "온라인 고객리뷰 분석을 통한 시장세분화에 텍스트마이닝 기술을 적용하기 위한 방법론", 한국콘텐츠학회 논문지, 9(8), pp.272~284 (2009), 한국콘텐츠학회
- 육근효, "환경성과와 재무성과 간의 관련성과 조절요인에 관한 메타분석", 환경정책연구, 13(1), pp.25~47 (2014), 한국환경정책·평가연구원[DOI]
- 최정원, "텍스트마이닝 방법론을 활용한 기업 부도 예측 연구", 생산성논집, 29(1), pp.201~228 (2015), 한국생산성학회[DOI]
- 川上直也, "テキストマイニングによる環境コスト支出要因の時系列分析", 経営情報学会2013年秋季全国研究発表大会 (2013)
- Back, B., "Comparing Numerical Data and Text Information from Annual Reports Using Self-Organizing Maps", International Journal of Accounting Information Systems, (2), pp.249~269 (2001)
- Bansal, P., "From Issues to Actions: The Importance of Individual Concerns and Organizational Values in Responding to Natural Environmental Issues", Organizational Science, 14(5), pp.510~527 (2003)
- Blomgren, H., "An explorative study on 1000 European Annual CEO letters 2000–2008", European Academy of Management, EURAM 10th Annual Conference (2010)
- Boiral, O., "The Action Logics of Environmental Leadership : A Developmental Perspective", Journal of Business Ethics, 85, pp.479~499 (2009)
- Cho, C. H., "Corporate disclosure of environmental capital expenditures", Accounting, Auditing, and Accountability Journal, 25(3), pp.486~507 (2012)
- Christmann, P., "Effects of ‘‘Best Practices’’ of Environmental Management on Cost Advantage : The Role of Complementary Assets", Academy of Management Journal, 43(4), pp.663~680 (2000)
- Cong, Y., "Tone at the top : CEO environmental rhetoric and environmental performance", Advances in Accounting, incorporating Advances in International Accounting, 30, pp.322~327 (2014)
- Egri, C., "Leadership in the North American Environmental Sector : Values, Leadership Styles and Contexts of Environmental Leaders and Their Organizations", Academy of Management Journal, 43(4), pp.571~604 (2000)
- Freedman, M., "Sustainable reputation and environmental performance or"the proof of the pudding is in the eating", Advances in Public Interest Accounting, 15, pp.61~74 (2010)
- Gupta R., "Financial Statement Fraud Detection using Text Mining", International Journal of Advanced Computer Science and Applications, 3(12), pp.189~191 (2012)
- Humpherys, S., "Identification of fraudulent financial statements using linguistic credibility analysis", Decision Support Systems, 50, pp.585~594 (2011)
- Jones, T., "Instrumental stakeholder theory : A synthesis of ethics and economics", Academy of Management Review, 20, pp.404~437 (1995)
- Kloptchenko, A., "Combining data and text mining techniques for analyzing financial reports", International Journal of Intelligent Systems in Accounting, Finance, and Management, 12(1), pp.29~41 (2004)
- Linoff, G., "Data Mining Techniques: For Marketing, Sales, and Customer Relationship" (2011), Wiley Publishing Inc
- Magnusson, C., "The language of quarterly reports as an indicator of change in the company’s financial status", Information and Management, 42(4), pp.561~574 (2005)
- Sawanobori Chie, "Analysis on the Trends of Accounting History Studies Using Text-mining: Focused on Yearbook of Accounting History Association 1983-2012. Academic Society of Osaka Sangyo University", Journal of Business Administration, 16(2-3), pp.231~246 (2015)
- Shirata, C. Y., "Extracting Key Phrases as Predictors of Corporate Bankruptcy: Empirical Analysis of Annual Reports by Text Mining", Journal of Emerging Technologies in Accounting, 8, pp.31~44 (2011)
- Wiseman, J., "An evaluation of environmental disclosures made in corporate annual reports", Accounting, Organizations and Society, 7(1), pp.53~63 (1982)