管理评论

›› 2018, Vol. 30 ›› Issue (7): 218-230.

• 组织与战略管理 • 上一篇    下一篇

企业社会责任行为会促进组织污名管理吗？——基于归因理论视角

吴华1,2, 张爱卿1, 唐擎1   

  1. 1. 中央财经大学商学院, 北京 100081;
    2. 内蒙古财经大学计算机信息管理学院, 呼和浩特 010070
  • 收稿日期:2017-08-16 出版日期:2018-07-28 发布日期:2018-07-21
  • 作者简介:吴华,中央财经大学商学院博士研究生,内蒙古财经大学计算机信息管理学院讲师;张爱卿,中央财经大学商学院教授,博士生导师,博士;唐擎,中央财经大学商学院博士研究生。
  • 基金资助:

    中央财经大学重大科研课题培育项目和中央高校基本科研业务专项资金（14ZZD007）。

The Influence of Corporate Social Performance on Organizational Stigma Management? Based on the Perspective of Attribution Theory

Wu Hua1,2, Zhang Aiqing1, Tang Qing1   

  1. 1. School of Business, Central University of Finance and Economics, Beijing 100081;
    2. School of Computer Information Management, Inner Mongolia University of Finance and Economics, Hohhot 010070
  • Received:2017-08-16 Online:2018-07-28 Published:2018-07-21

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摘要：

为了深入探讨企业社会责任行为对组织污名管理的作用，本研究基于归因理论构建了一个有调节的中介模型，其中企业社会责任行为的利他归因作为中介，组织不道德行为的责任归因（大/小）作为调节，并通过两个实验研究进行验证。实证结果表明：（1）企业社会责任行为（慈善捐助、商业赞助和事业关联营销）对组织污名管理具有显著的正向影响，但是不同类型的企业社会责任行为效应存在差异，其中慈善捐助效应最大，而商业赞助和事业关联营销差别并不显著；（2）当组织不道德行为的责任归因越大时，外部利益相关者对企业社会责任行为的利他归因小，同时其对组织污名管理的作用就小；反之，外部利益相关者对企业社会责任行为的利他归因大，同时其对组织污名管理的效应也就越大。

关键词: 企业社会责任行为, 组织污名管理, 利他归因, 责任归因

Abstract:

This paper focuses on the relationship between Corporate Social Performance (CSP) and organizational stigma management. We propose a moderated mediation model that explains how and why CSP makes in organizational stigma management based on attribution theory. We use altruism attribution with CSP as mediation variable and use responsibility attribution with wrongdoing as a major moderation variable in the model, and then test the model by two experimental researches. (1) The findings show that different CSP (charitable donation, commercial sponsorship and cause-related marketing) to infer the degree to organizational stigma, the charitable donation effect is the most significant among them, while the difference of effect between business sponsorship and cause-related marketing is not significant. (2) The stakeholders perceived companies that reduced organizational stigma by their CSP, if they perceived responsibility attribution less (more) with wrongdoing in firm, and they perceived as more (less) altruism attribution to them. This research may help to explain CSP how and why to have different effects on organizational stigma. In addition, our research demonstrates the importance of considering the largely overlooked role of attribution within the organization behavior from stakeholders in order to understand organizational stigma management.

Key words: corporate social performance, organizational stigma, altruism attribution, responsibility attribution