非營利組織內部員工捐款行為之因素探討~以南部某非營利組織為例~

Discussion on the Factors Associated with Donation Behaviors for Employees in a Non-Profit Organization (NPO): A Case Study of an NPO in Southern Taiwan

張淑慧(SHU-HUI CHANG)

指導教授 ： 許嘉文

國立中正大學/管理學院/企業管理學系/碩士(2013年)

摘要

在追求利潤第一的現今社會中，非營利組織不僅在所關注的議題推動上需費心經營，近期在面臨全球性金融環境變動難測、工商業景氣低迷、國內民生物價波動頻繁，在此艱困的環境中，非營利組織除了維持外部民間企業團體及個人的持續性贊助支持外，如何獲得非營利組織內部員工對其所從事之社會服務工作的認可，產生企業社會責任之認同感，並以實際捐款行為來支持非營利組織順利運作亦為另一個重要課題。
本研究以台灣南部地區某一非營利社會福利機構，近兩年機構內捐款員工名單為母體，探討影響其捐款行為之動機及捐款意願的因素為何，共發出紙本問卷600份，共回收225份，有效問卷160份，有效回收率26.7%。實證研究結果顯示包括性別、年齡、教育程度、任職單位、婚姻狀況、每月平均收入等個人特質將會影響到捐款者的捐款金額，其中收入與捐款行為達顯著相關。
從「心理因素」上來看機構內捐款者的捐款動機、持續捐款與突發性停止捐款亦會影響後續捐款行為，故如何維護既有捐款者持續之捐款行為，保持捐款者的忠誠度尤為重要。而在「員工企業社會責任知覺」中亦顯示當機構捐款者知覺到企業所履行之企業社會責任越強時，對後續捐款行為之影響力越大，故建議當機構履行企業社會責任時，需透過相關管道，讓機構內員工了解其企業社會責任之內容，進而持續認同機構所從事之社福工作進而產生捐款行為，以維持捐款來源的穩定性，以完成機構創立時之願景及目標。

關鍵字

企業社會責任 ； 捐款因素 ； 捐款行為 ； 捐款動機 ； 非營利組織

並列摘要

In a society which believes that profitability is the top priority, non-profit organizations have had to focus their efforts to further promote awareness of the issues with which they work. The recent global economic recession and price fluctuations in particular have made the environment more difficult. Against such a background, non-profit organizations need not only to maintain their relationships with external communities and to retain the support of individuals and private business organizations, but they also face the major challenges of promoting awareness of social welfare initiatives among their own organizational employees, developing commitments to corporate social responsibility, and leveraging donation behavior to support the NPO’s effective operation.
This study was based on a non-profit, social welfare organization in southern Taiwan, and aimed to discuss the motivation behind making a donation, as well as the factors which impact willingness to make a donation. The samples of the study were employees working in the NPO who have made a donation over the past two years. A printed questionnaire was sent out to 600 individuals, a total of 225 questionnaires were returned, and 160 of these were completed. The effective response rate was 26.7%. The results showed that demographic factors including gender, age, level of education, departments of the organization, marital status, and income would affect the amount of the donation. There was a significant relationship between income and onation-making.
Psychological factors including the donation motivation, continual donation, and sudden donation stops by donors within the organization can affect future donation behavior. It is therefore crucial to stabilize donor loyalty in order to ensure the continuous flow of donations. When donors from the organization perceive increased levels of social responsibility, this has a greater impact on donation behavior. Thus, the results suggested that when a non-profit organization practices social responsibility, it is important to provide information to its employees on the kind of social welfare in which the organization is active. Constantly enhancing organizational recognition may encourage employees to make continual donations. At the same time, stable donation resources enable the original vision and mission of the organization to be achieved.

並列關鍵字

Factors Associated with Donation ； Donation Behavior ； Donation Motivation ； Non-profit Organization ； Corporate Social Responsibility

參考文獻

林江亮、何永智(2009）。資訊透明與財務操縱對非營利組織捐贈收入影響之研究。應用經濟論叢，第86 期，頁139-185。

林江亮、謝昶成(2007）。我國非營利組織捐款收入影響因素之實證研究。第三部門學刊，第7 期，頁45-71。

邱家淮(2005) 影響非營利組織捐款人行為關鍵因素之研究-從計劃行為理論(TPB)之觀點探討。中原大學企業管理學系碩士論文。

周聰佑、陳彥廷、吳佳玲(2012)。企業履行社會責任對員工組織公民行為之影響。商管科技季刊第十三卷，第二期，頁165-190。

陳志偉(2006)，台灣企業社會責任之探討，元智大學資訊管理學系未出版碩士論文。