著者

柴野 良美

出版者

日本経営学会

雑誌

日本経営学会誌 (ISSN:18820271)

巻号頁・発行日

vol.45, pp.81-94, 2020 (Released:2021-09-01)

参考文献数

40

被引用文献数

1

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This study considers the corporate philosophy of a company and attempts to verify the effect of organizational culture on corporate fraud through quantitative empirical analysis using text mining. The result of my empirical research using terms extracted by frequency analysis shows that companies with a stakeholder-oriented philosophy and a society-oriented philosophy have had reduced fraudulent activities. On the contrary, companies with a region-oriented philosophy have had an increase in fraudulent activities. The results of additional cluster analysis show that companies with social contribution and value creation philosophies have had a reduction in fraudulent activities. Companies with a philosophy of denying fraud do not show any significant fraudulent activities. The results of a quantitative empirical analysis indicate that corporate organizational culture may have an effect on corporate fraud. While previous research mainly analyzed the impact of governance systems on corporate fraud and recommended countermeasures, this research will make the following contributions. This study empirically shows that corporate culture can affect fraud. By using text mining of corporate philosophy as a proxy variable of organizational culture, the factors affecting corporate fraud were quantitatively analyzed. Further, it also empirically demonstrates what organizational cultures may have an effect. If corporate fraud is affected by organizational culture, simply changing corporate governance at the directorate level, such as to increase the total of outside directors is not enough to combat corporate fraud. I believe that the corporate culture of a company should be regarded as one of the governance mechanisms for the sustainable survival of the company.

著者

柴野 良美

出版者

特定非営利活動法人 組織学会

雑誌

組織科学 (ISSN:02869713)

巻号頁・発行日

vol.53, no.4, pp.51-63, 2020-06-20 (Released:2020-08-20)

参考文献数

43

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本稿は,コーポレートガバナンスの仕組みが,企業組織のヒエラルキーの最上位にいる経営者による不正を防ぐことができるのかを検証した.2006年から2015年の日本の上場企業の不正会計を対象とした実証分析の結果,コーポレートガバナンスの仕組みは,経営者以外による不正会計を減少させるが,組織階層の最上位にいる経営者による不正会計を防ぐことは困難であることが示された.資本アプローチによるガバナンスに新たな視点を示す.

著者

柴野 良美

出版者

早稲田大学大学院商学研究科

雑誌

商学研究科紀要 (ISSN:02870614)

巻号頁・発行日

no.85, pp.87-107, 2017-11-24

著者

柴野 良美

出版者

千倉書房

雑誌

日本経営学会誌 = Journal of business management (ISSN:18820271)

巻号頁・発行日

no.45, pp.81-94, 2020-08