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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/94690
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/94690


    Title: 非營利組織資訊揭露之影響因素
    Authors: 陳玥君
    Contributors: 許崇源
    陳玥君
    Keywords: 非營利組織
    組織特性
    資訊揭露
    捐款收入
    Date: 2008
    Issue Date: 2016-05-09 11:28:54 (UTC+8)
    Abstract: 本研究以2005年版《台灣300家主要基金會名錄》上所列之財團法人基金會為研究對象,針對基金會網站資訊揭露的情況進行分析,檢視影響非營利組織資訊揭露程度之組織特性因素。其次,再從組織特性及資訊揭露程度這兩個構面,分析影響捐款收入之因素為何。
    研究結果顯示,影響資訊揭露最重要的因素為組織規模、員工人數及所在地。另一方面,影響捐款收入最重要的因素則為員工人數、設立年數及所在地。至於資訊揭露程度,雖然實證結果與預期方向相符,皆是正向的,但是結果並不顯著,表示資訊揭露的程度可能會影響組織所獲得的捐款收入,但並不是最主要的影響因素。
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    台灣公益資訊中心,http://www.npo.org.tw/
    台灣公益團體自律聯盟,http://www.npoalliance.org.tw/
    行政院青年輔導委員會,http://www.nyc.gov.tw/
    非營利組織經營論壇,http://www.npocenter.org.tw/
    金車教育基金會,http://www.kingcar.org.tw/
    喜瑪拉雅研究發展基金會,http://www.himalaya.org.tw/
    Better Business Bureaus,http://us.bbb.org/
    Independent Sector,http://www.indepsec.org/
    Description: 碩士
    國立政治大學
    會計學系
    95353030
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095353030
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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