Interpretations of CEOs’ Responsibilities During CorporateCrises in Japan  

作　　者：Keiko Katagata Kenichi Takano 

机构地区：[1]Keio University,Yokohama,Japan

出　　处：《Journal of Modern Accounting and Auditing》2019年第11期499-509,I0003,共12页现代会计与审计（英文版）

摘　　要：This article examines organizational crises and responses in Japan,focusing on chief executive officer(CEO)resignations to take responsibility and other punitive consequences as well as discussing the possible relationships between corporate crises and how CEOs accept their responsibilities,including resignation.A CEO’s voluntary step-down is sometimes regarded a Japanese custom.Even though CEOs are presumably the most influential members of firms,there have been few studies of this topic.Eighty-eight corporate crises that occurred in Japan over the past 10 years were examined,on the basis of which this study defines an explanation of how CEOs take responsibility using the following variables:the location of a crisis’s cause(origin),the degree to which a crisis could have been prevented(controllability),degree of damage,and the degree to which the crisis response was appropriate.Theoretical analyses of actual cases suggest that,besides the direct involvement of CEOs in intentional misconduct,problematic daily performance and poor crisis response influence their resignations and other penalty types.These findings imply that the consequences of how CEOs claim responsibility can be explained by several significant factors.Generally,the results show that CEOs do not take self-punitive actions,including resignations,because of Japanese custom but because of their performances and the degrees of damage the corresponding crises caused.

关 键 词：corporate CRISIS CRISIS communication CHIEF executive officer (CEO) RESIGNATION JAPAN 

分 类 号：V52[航空宇航科学与技术—人机与环境工程]