| Summary: | 碩士 === 南台科技大學 === 企業管理系 === 95 === A Study of the Public Benefit Organization’s
Transparency and Self-regulation
ABSTRACT
To elevate accountability of Public Benefit Organizations (PBOs) is not a new
issue for Taiwan. However, most of the researches regarding the measurement of
accountability emphasized on the development of performance indexes. Only those
people who possess the professional knowledge have the ability to understand the
specific and complex performance financial statements. It can be troublesome for the
general public. Therefore, this study aims to establish a set of accountability
measurement indexes which focuses on mission, through which the society can test
the level of the PBOs’ information transparency. Furthermore, this study discusses
and tests the relationship between self-regulation and PBOs’ information transparency.
Four self-regulation dimensions include “organizational self-regulation
rule”, ”organizational ethical culture”, ”leader’s personal moral philosophy”, and
“moral leadership”.
This research samples from 300 Taiwan’s PBOs. Two types of questionnaires
were sent out separately to CEOs of PBOs and volunteers or employees working at
PBOs. The rate of return is 22％ from the CEOs and 6.3％ from the volunteers and
employees. The research findings are as follows：
1. The relationship between organizational self-regulation rule and the information
transparency is significant.
2. The types of leader’s personal moral philosophy show the significant effect on
information transparency.
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