向左轉？或向右轉？─以星星兒社會福利基金會轉型社會企業之個案研究

目前臺灣有越來越多非營利組織發展商業活動，並且成為組織運作的重要選項之一，但本研究在檢閱相關文獻後發現，目前尚未有研究以「非營利組織曾經或已經結束推動社會企業」為研究主題。因此，本研究在探討臺灣非營利組織轉型社會企業的環境脈絡與原因、相關研究後，從組織的角度出發，其中組織的內部環境以利害關係人理論、代理人理論與管家理論為基礎，並以環境權變理論、資源依賴理論與新制度理論探討組織的運作，發展出本研究的概念性架構，共同探討非營利組織轉型社會企業的困境、因應與結束運作之因素，以及組織治理的關係。研究設計採取質性研究方法，以星星兒社會福利基金會結束生態農場與活力餐坊的運作為個案研究對象，透過田野調查、蒐集相關文件資料，並深度訪談九位受訪者。以下為本研究發現：一、星星兒基金會轉型社會企業的原因除了來自於實踐組織的社會使命的因素之外，也受到國外經驗的啟發。二、星星兒基金會轉型社會企業前缺乏整體性規劃，而後面臨資源不足、常年虧損、專業人才不足、未能滿足所有利害關係人需求的困境。同時社會企業也難與一般營利單位競爭，因而仰賴政府政策與法規的資源與保障。除此之外，為了因應商業運作模式的困境，而變更社會企業的經營模式與目標，但卻較不利於社會企業初衷的實踐。三、星星兒基金會轉型社會企業後，面臨制度環境中政策與法規的變更，因而多次調整組織架構來因應評鑑制度的合法性問題，但仍無法有效解決，同時也造成內部人事衝突，對於社會企業的生存扮演關鍵性的角色之一。四、星星兒基金會結束社會企業的運作產生許多優缺點，其中優點為免於制度環境中合法性的壓力、減少財務虧損、有助於整合利害關係人的利益；而缺點則是不利於身心障礙者工作訓練與就業機會的提供。最後，依據研究發現進行討論，並對非營利組織轉型社會企業、政府政策與未來研究方向提出建議。期望能提供給欲轉型社會企業之非營利組織參考與借鏡。

關鍵字

非營利組織；社會企業；個案研究；組織治理

並列摘要

More and more nonprofit organizations in Taiwan implement commercial activities, and this becomes one of the most important options to the management of nonprofit organizations. However, the topic “nonprofit organization to cease from undertaking social enterprise” has not been elaborately explored in the previous literatures. Accordingly, this research aims to investigate the environmental context, purposes and related studies of Taiwan’s nonprofit organizations transforming into social enterprises. View from the organizational perspective. In its internal environment, stakeholder theory, agency theory and stewardship theory are the groundwork; in its operation, environment contingency theory, resource dependence theory and new institutional theory are considered to develop the conceptual framework of this study. Moreover, those theories are used to discuss the predicaments and corresponding adjustments of nonprofit organizations transforming into social enterprises, and to investigate the factors of nonprofit organizations to cease from undertaking social enterprises. Besides, how the organization governance affecting these factors are explored. This study adopts the method of qualitative research and takes the Kaohsiung Autism Foundation as a case study. By investigating in field research, collecting relevant documents and interviewing nine respondents, the major findings are as follows： First, the reasons Kaohsiung Autism Foundation transforming into social enterprise are not only from practicing the organization’s social mission but also from being inspired by foreign experience. Second, on the one hand, Kaohsiung Autism Foundation lacked of integrated planning before transforming into the social enterprise. So, the transformed social enterprise encountered difficulties in lacking of resources, experts, financial loss, and in failing to fulfill the demand from all stakeholders. On the other hand, because it is hard to compete against other profit organizations, it has to rely on policies and protections of the regulations from our government. Besides, it changed its management model and goal to adjust to the predicaments in commercial operation mode. However, the circumstances were not propitious for practicing its original goal. Third, Kaohsiung Autism Foundation, a transformed social enterprise, adjusted its organizational structure several times to fit the evaluation system, which had being pushed forwards via the policies and regulations. Unfortunately, these adjustments couldn’t benefit the social enterprise, and somehow caused the inner personnel the conflict. Fourth, the ceasing of conducting this transformed enterprise brought pros and cons. On the one hand, the Foundation gets profit by preventing from the pressure of legitimacy of the institutional environment, by reducing financial loss, and by helping to integrate the benefit of all stakeholders. On the other hand, the Foundation lacked for providing sufficient training programs and work opportunities for people with disabilities. Finally, based on these findings and discussion, this study is expected to provide some suggestions to nonprofit organizations transforming into social enterprises, and government as well as research organizations for further references.