• 한국사회복지학
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• 제49권
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• pp.129-161
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• 2002

This study explores whether there are differences in financial structure and governmental support between social service organizations and other nonprofit organizations. In addition, it analyzes what factors are related to governmental supports for both types of nonprofit organizations. Guided by the argument that specific areas where nonprofits primarily operate can explain a difference of relations between nonprofit organizations and funders, this study compares revenue sources and expenditures of social service organizations and other nonprofit organizations in the United States. Also, based on resource dependence theory and taking some important indexes from financial ratio analysis, this study also identifies factors that affect governmental supports for nonprofit organizations. The study sample consists of 10,690 organizations that reported tax form 990 in 1996. Binary logistic regression analysis was conducted for the study. The results show that social service organizations obtained more revenue from government than other nonprofit organizations. Also, logistic regression analysis suggests that revenue diversification and financial characteristics were significantly associated with governmental supports for nonprofit organizations in the United States.

• 한국정보시스템학회지:정보시스템연구
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• 제13권1호
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• pp.39-57
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• 2004

As a result of the fast development of Information communication technology, the competitive advantage of companies and the service quality of nonprofit organizations has been largely changed. Corresponding to this kind of change, companies have tried to make production improvement, competitive strengthening, and organizational innovation. Meanwhile, the nonprofit organizations directed by the government are pursuing the service innovation from general administration area to the public service for civilians. In relation to this, risk management of the company's information systems outsourcing has largely been studied until now. However, the study of risk management for nonprofit organization information systems outsourcing has rarely been made. In this paper, to provide the theoretical base for further research, we have attempted to develop the evaluation framework for risk management of information systems outsourcing considering the characteristics of nonprofit organizations.

• 한국사회복지학
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• 제58권3호
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• pp.5-26
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• 2006

본 연구는 어떠한 요인들이 비영리 사회복지조직의 자원동원활동의 효과성을 설명하는지를 살펴보기 위해 수도권 지역의 사회복지조직에서 자원동원활동을 수행한 적이 있는 종사자를 대상으로 설문조사를 실시하였다. 본 연구는 조직의 일반 특성과 자원동원관련 특성뿐만 아니라, 조직의 관리능력이라는 새로운 요인을 투입하여 계층적 회귀분석을 실시하였다. 비영리 사회복지조직에 있어서 자원동원활동의 효과성은 기존의 연구에서 제시하는 조직의 일반 및 자원동원관련 특성과 같은 객관적 조건보다 조직이 구체적인 기법을 활용하는지 그리고 조직이 이 활동을 어느 정도 지원하는지를 보여주는 조직의 관리능력이라는 주관적 조건이 영향을 미친다는 분석결과는 실천적 측면에서 효과적인 자원동원을 위해서는 조직의 적절한 지원과 관리의 중요성을 제시하는데 의의를 지닌다.

• Journal of Information Science Theory and Practice
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• 제9권3호
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• pp.42-55
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• 2021

Knowledge and technology resources are the most crucial sources for the achievement of sustainable development in competitive advantage. Meanwhile, few empirical studies have clarified the types of knowledge and technology resources that nonprofit organizations (NPOs) use and develop. This study aims to categorize knowledge and technology resources in NPOs that both researchers and practitioners can use to develop the nonprofit sector further. A qualitative research method was used for the study. Data were collected from 31 interviews with senior and founding members of NPOs in Thailand. Analysis of qualitative data identified five critical categories of knowledge resources: human resources, organizational practices, partnership or stakeholder involvement, operational practices, and other resources. This study also illustrates both internal and external technology resources, which are used in sample organizations. The study's findings contribute to developing a body of knowledge management literature related to the knowledge and technology resources of NPOs.

• 산경연구논집
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• 제11권3호
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• pp.19-28
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• 2020

Purpose: As nonprofit organizations have made strides in international development, ensuring financial resources has become pivotal to determine what nonprofits strive for and how they perform with the budget generated without efforts for profit-making. The purpose of this research aims to investigate the determinants of donation intention that are affected by television fundraising campaigns in order to improve financial sustainability. This study applied the effects of emotional sympathy, economic value, accountability, relevance, and sustainability on donation intention. Research design, data, and methodology: This study collected data via an online survey by classifying respondents based on donation experiences and applied statistical analyses such as factor analysis, regression, and ANOVA. This study selected television fundraising campaigns aligned with criteria of the Sustainable Development Goals (SDGs). Results: The results of this study showed that emotional sympathy was a dominant variable regardless of previous donation experiences, while economic value was significant for inexperienced donors. Conclusions: The results provide implications to nonprofit organizations for fundraising as to what aspects need to be addressed in order to draw donors' motivation for giving behavior. Given efforts for successful implementation of development agenda, it is fundamental to establish financial sustainability of nonprofit organizations and build up public awareness.

• Journal of Contemporary Eastern Asia
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• 제13권1호
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• pp.69-81
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• 2014

While much in the field of public management has emphasized the importance of nonprofit advocacy activities in policy and decision-making procedures, few have considered the relevance and impact of leading actors on structuring diverse patterns of information sharing and communication through social media. Building nonprofit advocacy is a complicated process for a single organization to undertake, but social media applications such as Facebook and Twitter have facilitated nonprofit organizations and stakeholders to effectively share information and communicate with each other for identifying their mission as it relates to environmental issues. By analyzing the Australian Marine Conservation Society's (AMCS) Twitter network data from the period 1 April to 20 April, 2013, this research discovered diverse patterns in nonprofit advocacy by leading actors in building advocacy. Based on the webometrics approach, analysis results show that nonprofit advocacy through social media is structured by dynamic information flows and intercommunications among participants and followers of the AMCS. Also, the findings indicate that the news media and international and domestic nonprofit organizations have a leading role in building nonprofit advocacy by clustering with their followers.

• Journal of Contemporary Eastern Asia
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• 제22권1호
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• pp.26-48
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• 2023

While corporate social responsibility (CSR) has been considered an important philanthropic support for nonprofits worldwide, little is known about how perceptions of CSR are associated with actual CSR practices that may benefit nonprofit organizations in different institutional contexts. This study applies stakeholder theory to examine how South Korean firms perceive CSR outcomes, and how these perceptions lead to different CSR practices. We constructed a panel dataset using two waves of the Giving Korea survey of CSR and two additional sources. The results indicate that perceived CSR outcomes may play a critical role in CSR practices: 1) the more financial performance is perceived as an outcome, the more will be donated; 2) the more organizational culture is perceived as an outcome, the greater the engagement in employee volunteering; and 3) the more reputation is perceived as an outcome, the more nonprofit organizations are supported. From the findings, we discuss theoretical implications and provide suggestions for nonprofit organizations.

• 한국콘텐츠학회논문지
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• 제12권5호
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• pp.227-242
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• 2012

본 연구는 사회서비스 시장화에 따른 비영리 사회복지조직의 경쟁 우월성을 확보하기 위한 방안으로 시장지향성이 조직성과에 어떠한 영향을 미치는지 경험적으로 검증하기 위한 것이다. 사회서비스 시장화는 사회복지조직의 재정 환경 압박과 더불어 조직 간의 경쟁을 심화시키고 있다. 다양한 공급주체들이 참여하는 사회서비스 시장에서 비영리 사회복지조직이 생존을 유지하기 위해서는 환경에 대한 민감성이 필요하다. 이를 위해 시장지향성 도입의 필요성이 제기되고 있으며 이 시점에서 비영리 사회복지조직의 시장지향성 수준과 시장지향성이 조직성과에 어떠한 영향을 미치는지 확인하는 것은 의미가 있다고 보여진다. 자료 수집은 바우처 사업에 참여하고 있는 부산의 사회복지조직을 대상으로 이루어졌으며, 총 92개 기관이 분석대상이 되었다. 조사대상 기관의 시장지향성은 3.63으로 나타났으며 선행연구들에 비해 다소 높은 시장지향성을 보였다. 시장지향성이 조직성과에 미치는 영향은 유의미하게 나타났다. 사회서비스 시장에서 바우처 사업을 수행하고 있는 비영리 사회복지조직의 시장지향성이 높을수록 바우처 사업에 대한 연간 수익금 총액이 높은 것으로 나타났다. 본 연구는 비영리 사회복지조직의 시장지향성 도입 유용성을 경험적으로 검증하였다. 또한 비영리 사회복지조직이 조직의 생존과 유지를 위해 외부 환경에 더욱 민감하게 반응하는 것이 필요하다는 함의를 제공해 주고 있다.

• Journal of the Korean Data Analysis Society
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• 제20권6호
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• pp.2793-2804
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• 2018

The purpose of this study is to examine the perception of donors on the necessity of making improvements in accounting information system. Along with the increasing size and number of activities of nonprofit organizations, many people are more and more interested in their organizational efficiency and transparency. Accordingly, researchers and policy makers have focused on how to improve accounting information system and how to monitor nonprofits to efficiently obtain and use resources. We thus aim to provide some useful insights by analyzing the opinions of donors regarding the display of nonprofit statements, accounting system, and the intention of donation. Using survey data obtained from 263 respondents, we find that displaying functional expenses is considered to enhance the usefulness of financial reports. We also find that the filing and disclosure of financial reports is considered to be necessary. Respondents also require external audits, but not to the same extent as disclosure. Finally, respondents have a positive attitude toward making future donations.

• 한국산학기술학회논문지
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• 제14권9호
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• pp.4303-4312
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• 2013

본 연구는 비영리 사회복지조직 구성원의 사회적기업가정신이 협조적행동에 미치는 영향력을 살펴보았으며 이들의 관계에서 가치일치의 매개효과를 검증하였다. 전국 사회복지기관에 종사하는 구성원을 대상으로 검증한 결과, 첫째, 사회적기업가정신의 구성요소 중 혁신성, 위험감수성, 사회적가치지향성이 유효하며 둘째, 사회적기업가정신의 혁신추구성향과 사회적가치지향성이 영향을 주며 위험감수과정에서는 협조적행동에 영향을 주지 않았다. 셋째, 구성원의 가치일치가 협조적행동에 긍정적인 영향을 미쳤으며 넷째, 사회적기업가정신과 협조적행동 간에 가치일치가 부분매개하는 것으로 나타났다. 이는 사회적기업가정신이 높을수록 가치일치가 높아지고 이를 통해 협조적행동이 높아진다고 할 수 있다. 또한 조직구성원들의 협조적행동을 강화시키기 위해서 가치일치가 중요하며 사회적기업가정신을 갖춘 직원을 채용하거나 직원교육을 강화하는 노력이 필요하다는 것을 알게 되었다는 점에서 의의를 갖는다.