A study of the public benefit organization’s transparency and self-regulation

• Main Authors: CHUANG CHAN I, 莊展懿
• Other Authors: Fenghueih Huang
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/3juwcx

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.