The study of discrepancies between recognition of importance and level of implementation on non-profit organization information disclosure

• Main Authors: Fen-Jui Chou, 周芬瑞
• Other Authors: Chiang-Liang Lin
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/03199134524993538152

碩士 === 中原大學 === 會計研究所 === 98 === In the age of modern information society, the rapid growth of the non-profit organization in Taiwan shows different aspects of how non-profit organizations help to solve the multi-complicated social issues with more creative and efficient ways. The key for the survival of these non-profit organizations is its credibility. Since the operation and the activities organized by these non-profit organizations involve public interests, it is important to disclose their information to the public and to be supervised by the public in order to earn their trust and resources. A well-managed non-profit organization needs to have a sturdy internal management system. Aside from the duties of its board of directors, it is also important to disclose organization’s information and its transparency. A non-profit organization should use self-discipline, information transparency and disclosure as indicators and accept the supervisions from the academic, the media, the public and other non-profit organizations. It will help to improve its credibility and develop a sound non-profit organization. This research is a qualitative study undertaken by means of literature analysis and questionnaire. It is aimed to study from the employees of non-profit organizations about the discrepancies between their recognitions of importance and level of implementation on non-profit organization information disclosure. The findings reveal that though it is agreed by all interviewees the importance of disclosing non-profit organization’s information, there are still discrepancies between their recognitions and actual disclosures. It shows that there is still a lot of room for improvement to build up the level of information transparency and management systems in Taiwan’s non-profit organizations.