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    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/668

    Title: 社會企業經營績效評估項目之研究;A Study Of Performance Measurement Items In Social Enterprises
    Authors: 吳書瑀;WU, SHU-YU
    Contributors: 會計與資訊科技學系碩士在職專班
    Keywords: 德爾菲法;紮根理論;B型企業;績效評估;社會企業;B Corp;Performance Measurement;Social Enterprise;Grounded Theory;Delphi Method
    Date: 2017
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技學系碩士在職專班
    Abstract: 近年來因眾多的社會問題紛紛浮出檯面,如食品安全問題、環境破壞問題、青年/弱勢就業問題、教育失衡等,這些棘手的社會問題需要跳脫傳統的方式來解決,而社會企業正是各方寄予厚望的新型組織型態,臺灣更於 2014 年訂為「社會企業元年」,以企業經營之方式賺取利潤,並將獲利所得再投入解決社會問題,以取之於社會用之於社會的正向循環邁進。社會企業的經營是非常不容易地,除了要與一般市場競爭獲取利潤,還得思考如何才能有效地解決社會問題的經營方式,同時再與大眾溝通。然而一般企業都需要做企業經營績效的檢示,更何況是這樣複雜的新經營組織型態,加上目前在臺灣的社會企業多為五年以內的年輕企業,更需要在檢視經營的成果與未來依循的方向,不僅在建立組織內(外)部運作流暢程度,也讓社會大眾了解該組織其社會性的經營成果,投資人可以在組織有資金需求時透過該經營績效了解組織運作的狀況。本研究採用 Gowin’s Vee 的研究策略,在文獻端以紮根理論的方式進行文獻的蒐集與探討,因 B 型企業適合的範圍包含狹義型的社會企業,故亦參考 B 型企業的評估架構,找出適用於臺灣社會企業經營續效的評估項目,再透過德爾菲法的專家問卷的方式修正評估項目,最後修正結果共 35 個評估項目,分為公司治理、員工、社區(群)、環境、影響力商業模式等五大構面。在評估項目的重要性以「商業模式如何解決社會或環境的問題」為社會企業在經營成果上最為最要的事項。次要的則為「財務資料的公開性與透明度」與「確保社會與環境的使命會維持一段時間,不會隨著公司所有權移轉而有所改變」。以上結果顯示,要成為一家社會企業,必須先發現並了解社會或環境出現了那些問題?並且如何透過商業模式得以使問題被解決或改善。希望透過本研究的結果,提供社會企業經營者在未來的經營成果上可以自我檢視,讓社會企業未來可以走向更好的狀態。
    In recent years, there are more and more critical social problems such as food safety, environmental damage, youth/vulnerable employment, and educational imbalance that could not be fixed with traditional solutions. In order to solve these problems, forward thinking by social enterprises is going to be needed. In other words, social enterprises reinvest the majority of their profits back into their business or the local community, and thus tackle social problems.However, starting and running a social enterprise is not an easy task. A social enterprise not only has to earn revenue but also achieve its social or environmental mission. Additionally, even though social enterprise is an innovative organization form, it still requires performance evaluation to measure its result and provide directions that it should follow. During this process, the effectiveness and efficiency of business operations would be improved, the social mission reporting would be transparent, and investors could know more about the operation within the organization.Hence, this study adopted Growin’s Vee research strategy and applied the grounded theory approach for collecting and analyzing data. And the evaluation structure of B Corp and Delphi method are included in this study to set up the assessment items as well. Therefore, this research aims to measure the five sections with respect to Governance, Workers, Community, Environment and Impact Business Models. The results indicate that an intentional business model designed to address social or environmental issue has the most significant relationship with operation results. Secondly, the formal and transparent financial information and the maintenance of social or environmental mission regardless of company ownership are the next significant factors. Based on the analyses above, a social enterprise should figure out social or environmental issues first and then tackle problems by doing business. In conclusion, we hope the results from this study will provide assessment items for the operators to measure what matters and make a difference.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

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