非營利組織資訊公開揭露認知重要性 之研究

The study of information transparency in not-for-profit organization

施淑惠(Shu-Hui Shih)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000826

摘要

摘　　　要
本研究欲探討各類族群對資訊揭露的認知情形，這些族群包括非營利組織從業人員、專家學者及捐款人，即分別從實務觀點（非營利組織從業人員）、學術觀點（專家學者）及社會大眾觀點（捐款人）等三個層面來分析不同背景變項下的族群對非營利組織資訊（包括財務性及非財務性）揭露重要性的認知情形，並深入探討其差異原因。

依問卷結果分析，從業人員、專家學者及一般民眾大多認為非營利組織資訊應公開揭露。經進一步以平均數檢定結果發現，專家學者在「組織」、「董理事會」及「營運及財務狀況」構面上，對資訊公開揭露重要性認知顯著大於一般民眾及從業人員。而一般民眾在「營運及財務狀況」構面上，對資訊公開揭露重要性認知顯著大於從業人員。

另就不同背景變項以單因子變異分析結果發現，年齡在「31-45歲」之受測者對「營運及財務狀況」構面之資訊公開揭露重要性認知，顯著大於「30歲（含）以下」及「45歲（含）以上 」。學歷在「研究所（含）以上」之受測者對「經營資訊」及「營運及財務狀況」構面之資訊公開揭露重要性認知，顯著大於 「大學或專科」及「高中（含）以下 」。而服務單位在「非營利組織」之受測者對「董理事會」及「營運及財務狀況」構面之資訊公開揭露重要性認知，則顯著小於 「私人企業」及「政府機關」。

關鍵字

非營利組織

並列摘要

Abstract

This study aims at exploring the awareness of information disclosure in various ethnic groups. These ethnic groups include non-profit organization employees, experts, academics and donors. The three dimensions are respectively from practical point of view (non-profit organization staff), from academic point of view (experts and scholars) and from the general public view (the donor). We therefore analyze the ethnic groups from these three dimensions under the variables of different backgrounds in response to the information on the non-profit organizations (including the finance and non-finance) to expose the important situation of recognition and look into the difference and causes.

The analysis of questionnaires shows that practitioners, experts, scholars and the general public all consider that the information of non-profit organizations should be publicly disclosed. After a further mean test, the findings show experts and scholars have greater cognitive importance on information public disclosure than the general public and practitioners in terms of the construct of the "organization", "boards of directors" and "business operation and finance". In terms of the construct of "business operation and finance", the general public has greater cognitive importance on information public disclosure than the practitioners.

For different background variables, we applied the Analysis of Variance (ANOVA) and found that the subjects aged between "31-45 years old", the construct of "business operation and finance", the subjects have greater cognitive importance on information public disclosure than the subjects aged "under (including) 30 years old" and "over (including) 45 years old". In terms of the construct of the "management information", and "business operation and finance", the subjects, whose education "over (including) graduate school", have greater cognitive importance on information public disclosure than the subjects whose education "college or university" and "below high school (including). Nevertheless, service units, as subjects in the category of "non-profit Organization", have smaller cognitive importance on information public disclosure than the subjects who work in the "private enterprise" and "government agencies in terms of "boards of directors" and "business operation and finance".

並列關鍵字

Non-profit Organization

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