사회적 기업의 인적자원관리시스템과 사회･경제적 가치 균형성의 관계에서 사회적 기업가 정 신과 금전적 인센티브의 조절된 매개효과

초록

The purpose of this study is to empirically analyze the factors that related to the balance of economic and social values to ensure the sustainability of social enterprises from the human resource management perspective. Using the 2020 Social Performance Incentive Company Survey data, we estimated the moderated mediation of social entrepreneurship and financial incentives in the relationship between human resource management system and social and economic value balance. The result showed that the effect of human resource management system on entrepreneurship was positively significant. Financial incentives had a significant positive effect on entrepreneurship except for risk sensitivity. Social entrepreneurship fully mediated the relationship between the human resource management system and the balance of social and economic values. Finally, the moderated mediating effect of incentives and progressive spirit was significant. Based on the findings, implications for the balance of social and economic values of social enterprises were discussed and suggestions for future studies were presented.

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