중소기업의 경영진 안전몰입과 근로자의 안전의식이 산업재해에 미치는 영향에 관한 연구: 산업안전보건 비용지출을 매개로

초록

The purpose of this study is to examine how employees' safety awareness and executives' safety commitment affect industrial accidents in small and medium-sized enterprises (SMEs), emphasizing the mediating effect of safety management expenditures on accident rates in SMEs. A survey of SME employees in Gyeongsangbuk-do was analyzed using SPSS 26.0 and PROCESS Macro 4.2. Findings show that employees' safety awareness impacts industrial accidents only through safety management expenditures, indicating full mediation. The commitment of executives to safety, however, exerts both direct and indirect effects, confirming partial mediation. Thus, both reduce accidents, but employees' safety awareness is effective only when backed by financial resources. In resource-limited SMEs, prevention is maximized when safety awareness, safety management expenditures, and managerial safety commitment are integrated. Future research should broaden samples and adopt longitudinal designs to clarify causal relationships.

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