未來研究 - 企業社會責任調查暨實證性研究

在此提供部分未來研究之方向，以供各先學術與實務先進參考

一、縱斷面之研究

受到時間上限制，本研究無法以縱斷面(longitudinal)的研究方式來探討變數間的因果關係，而採用橫斷面(cross section)的資料作為實證的依據，未來可以進一步針對資料進行縱段面之比較，例如組織績效之客觀績效，隨著時間之變化，各企業之ROA、ROE可能會產生變化與差異，致研究上之差異，故未來可以採長時間的績效。比較模型之變化。

二、研究成果的一般化

由於資訊電子產業是我國的策略性發展產業，該產業為帶動台灣資訊發展之企業，且其企業社會責任付出較為亮眼，故本研究針對台灣資訊產業進行研究，

未來待其他產業之企業社會責任發展較為成熟，可以針對不同產業之企業社會責任加以比較。

三、各變數間調節變數之探討

本研究未針對各變數間調節變數進行探討，企業社會責任與組織績效間，可能由於外部環境因素，如市場及技術的動盪性、競爭的密集程度、及市場的成長等因

素而有差異，但由於各研究所得到的結論並不一致，因此將這些環境變數加入本研究的模式中，是值得未來進一步探討的研究。

四、企業社會責任與組織績效之關係

本研究以管理者觀點，基於於利害關係人理論、優良管可利用資金理論理理論、資源豐富理論，探討自發性社會責任會正向影響組織績效。未來可以進一步以可利用資金理論說明當組織績效較佳時，可能會影響企業社會責任之效果。

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在文檔中企業社會責任調查暨實證性研究–以台灣資訊產業為例 (頁 94-121)