因應競爭日趨激烈與資金來源的短絀,社會企業漸已成為全球非營利組織發展的趨勢。非營利組織轉型社會企業的過程當中會面臨諸多挑戰,本研究爬梳相關文獻歸納四個主要構面與十二個因素,據此建立DANP問卷蒐集資料比較分析轉型成不同類型社會企業障礙構面之因果關係與因素權重。本研究以立意抽樣調查兩家成功自非營利組織轉型成庇護工場與公司型社會企業共四位高層管理者之意見。研究結果發現影響選擇庇護工場的核心因子為「管理」與「社會」構面,公司型社企則為「任務」構面。各項因素權重中,轉型為庇護工場之高階管理者認為「專業人才」、「董事會支持」與「創設使命」最重要;對於轉型成公司型社企之經營者而言,「消費者支持」、「社會認同」與「董事會支持」則是最關鍵的挑戰。
A global trend is observed where NPOs are transitioning into social enterprises due to declining levels of funding and increasing competition. The transformation process can be complex and fraught with challenges. Based on the literature reviews, four main dimensions and twelve factors were extracted. Then a DANP questionnaire was conducted to develop casual-effect relationships among the dimensions and determine the weights of different factors within each dimension. The data, using purposive sampling technique, were collected from four senior manager respondents from two NPOs that successfully transformed into a sheltered workshop and a registered social enterprise respectively. Regarding the sheltered workshop case, the result showed that "management" and "society" were the most influential dimensions, while the "task" dimension was the most important one for the registered social enterprise. The study also found that "professional talent", "board support" and "mission" had the highest weight values influenced top managers' decision making in the sheltered workshop. As for the registered social enterprise, "consumer attitude", "social recognition" and "board support" were the key factors with the highest weight values.