题名

The Governance of Social Enterprise in Taiwan: An Analysis Based on 2010 Survey Findings and Four Cases

并列篇名

台灣的社會企業治理研究:2010年調查資料及四個個案分析

DOI

10.30409/JPA.201409_(47).0001

作者

官有垣(Yu-Yuan Kuan);陳錦棠(Kam-Tong Chan);王仕圖(Shu-Twu Wang)

关键词

社會企業 ; 治理 ; 非營利組織 ; 董事會 ; 執行長 ; social enterprises ; governance ; nonprofit organization (NPO) ; boards of directors ; chief executive officer (CEO)

期刊名称

公共行政學報

卷期/出版年月

47期(2014 / 09 / 01)

页次

1 - 33

内容语文

英文

中文摘要

在台灣,社會企業目前是處於成長的階段,且組織形式與活動內容愈來愈多樣化。當台灣的非營利機構設立其社會企業單位時,解決失業問題與舒緩貧窮是其兩大努力的目標。為了要對台灣的社會企業之發展有更進一步的探索,作者認為將研究焦點置於社會企業的治理相關議題乃有其重要性。因此,本文的目的在於探索台灣社會企業的治理,而分析的重點包括治理的結構與功能、董事會的組成以及執行長的角色,以及董事會與執行長角色與功能的制度性調整等動態議題。本文分析所依據的資料為作者於 2010年所從事的台灣社會企業全國性調查資料,以及台灣的四家工作整合型社會企業的領導者之深度訪談資料。四個個案的治理研究發現,第一,社會企業的社會使命的實踐很顯著地被擺放在最核心的地位;第二,社會企業的董事會的組成結構並不會因為設置產銷營運單位而有所調整;第三,多數社會企業已成立專責單位來執行特定的業務,並與組織內其他的部門合作;第四,執行長的專業程度以及產銷營運單位主管之管理或產品與服務銷售與分配經驗,與社會企業的發展的好壞具有高度的相關。

英文摘要

Social enterprises in Taiwan are in a stage of growth, and are becoming more diversified. Solving the problem of unemployment and alleviating poverty seem to be two major goals pursued by NPOs when they set up a social enterprise. In order to make further inquiry into the development of social enterprises within the Taiwanese community, we consider it significant to shed light on the issues of the governance of social enterprises. As a result, this paper aims to explore the governance of social enterprises in Taiwan, including the analysis of several dimensions on issues such as the dynamics of the governance structure and function, board composition and CEO, and institutional adjustments in the board and CEO within the social enterprise sector in Taiwan. The data used for this paper come from surveys conducted in 2010. In addition, this paper will be supplemented by a collection of the qualitative data from interviews with key leaders (e.g., board members and CEOs) of four social enterprises in Taiwan.

主题分类 社會科學 > 社會科學綜合
参考文献
  1. Kuan, Y. Y.,Wang, S. T.(2013).Social enterprises in Taiwan: Characteristics, development trend, and effect.NPUST Humanities and Social Sciences Research,7(1),102-126.
    連結:
  2. Alter, K. (2007). Social enterprise typology. Retrieved 04/24/2012, from www.virtueventures.com/typology.
  3. Boschee, J., & J. McClurg (2003). Toward a better understanding of social entrepreneurship: Some important distinctions. Retrieved 11/16/2011, from www.se-alliance.org/better_understanding.pdf
  4. Abzug, R.,Galaskiewicz, J.(2001).Nonprofit boards: Crucibles of expertise or symbols of local identities?.Nonprofit and Voluntary Sector Quarterly,30(1),51-73.
  5. Alexander, J. A.,Weiner, B. J.(1998).The adoption of the corporate governance model by nonprofit organizations.Nonprofit Management and Leadership,8(3),223-242.
  6. Anheier, H. K.(ed.),Ben-Ner, A.(ed.)(2003).The study of the nonprofit enterprise, theories and approaches.New York:Kluwer Academic/Plenum Publishers.
  7. Borzaga, C.(ed.),Defourny, J.(ed.)(2004).The emergence of social enterprise.London:Routledge.
  8. Borzaga, C.,Defourny, J.(2004).The emergence of social enterprise.London:Routledge.
  9. Boschee, J.(2001).The social enterprise sourcebook: Profiles of social purpose business operated by nonprofit organizations.Minneapolis, MN:Northland Institute.
  10. Chan, K. T.,Kuan, Y. Y.,Wang, S. T.(2011).Similarities and divergences: Comparison of social enterprises in Hong Kong and Taiwan.Social Enterprise Journal,7(1),33-49.
  11. Chrisman, J. J.,Chua, J. H.,Litz, R. A.(2004).Comparing the agency costs of family and non-family firms: Conceptual issues and exploratory evidence.Entrepreneurship Theory & Practice,28(4),335-354.
  12. Clarke, T.(2005).Accounting for Enron: Shareholder value and stakeholder interests.Corporate Governance,16(5),598-612.
  13. Cornforth, C.(2001).Recent trends in charity governance and trusteeship: The results of a survey of governing bodies of charities.London:National Council of Voluntary Organizations.
  14. Dart, R.(2004).The legitimacy of social enterprise.Nonprofit Management & Leadership,14(4),411-424.
  15. Davis, J.,Schoorman, F.,Donaldson, L.(1997).Toward a stewardship theory of management.Academy of management Review,22(1),20-47.
  16. Davister, C.,Defourny, J.,Gregoire, O.(2004).EMES Working Papers, The PERSE ProjectEMES Working Papers, The PERSE Project,EMES European Research Network.
  17. Defourny, J.,Kim, S.Y.(2011).Emerging models of social enterprise in Eastern Asia: A cross country analysis.Social Enterprise Journal,7(1),85-109.
  18. Defourny, J.,Nyssens, M.(2010).Conceptions of social enterprise and social entrepreneurship in Europe and the United States: Convergences and divergences.Journal of Social Entrepreneurship,1(1),32-53.
  19. Defourny, J.,Nyssens, M.(2009).Conceptions of social enterprise and social entrepreneurship in Europe and the United States: Convergences and divergences.Second EMES International Conference on Social Enterprise,Italy:
  20. Diochon, M.(2010).Governance, entrepreneurship and effectiveness: Exploring the link.Social Enterprise Journal,6(2),93-109.
  21. Dunn, A.,Riley, C. A.(2004).Supporting the not-for profit sector: The government's review of charitable and social enterprises.The Modern Law Review,67(4),632-657.
  22. Emerson, J.(ed.),Twersky, F.(ed.)(1996).New social entrepreneurs: The success, challenge, and lessons of nonprofit enterprise creation.San Francisco:Roberts Foundation.
  23. Fama, E.,Jensen, M.(1983).Separation of ownership and control.Journal of Law & Economics,26(2),301-26.
  24. Fowler, A.(2000).NGDOs as a moment in history: Beyond aid to social entrepreneurship or civic innovation?.Third World Quarterly,21(4),637-54.
  25. Iecovich, E.(2005).The profile of board membership in Israeli voluntary organizations.Voluntas,16(2),151-80.
  26. Jensen, M.,Meckling, W.(1976).Theory of the firm: Managerial behavior, agency costs and ownership structure.Journal of Financial Economics,3(4),305-66.
  27. Johnson, S.(2001).Social enterprise literature review.Edmonton, Alberta:Canadian Centre for Social Entrepreneurship.
  28. Jones, D.,Keogh, W.(2006).Social enterprise: A case of terminological ambiguity and complexity.Social Enterprise Journal,2(1),11-26.
  29. Kerlin J. A.(2006).Social enterprise in the United States and Europe: Understanding and learning from the difference.Voluntas,17(3),247-263.
  30. Kingma, B. R.(1997).Public good theories of the nonprofit sector: Weisbrod revisited.Voluntas,8(2),135-148.
  31. Kuan, Y. Y.(2007).Social enterprise development in Taiwan.China Non-profit Review,1,146-81.
  32. Kuan, Y. Y.(2010).A project commissioned by the Ministry of Economic Affairs, R.O.C.A project commissioned by the Ministry of Economic Affairs, R.O.C.,Ministry of Economic Affairs, R.O.C..
  33. Kuan, Y. Y.(1998)。An empirical study of boards of directors of nonprofit social welfare foundations in Taiwan。Journal of National Chung-Cheng University,9(1),1-49。
  34. Kuan, Y. Y.、Associates(2009)。Study on the nonprofit sector in Taiwan: Structure and function。The 6th ISTR Asia and Pacific Regional Conference Changes, Challenges, and New Opportunities for the Third Sector,Taipei:
  35. Kuan, Y. Y.,Chan, K. T.,Wang, S. T.(2011).The governance of social enterprises in Taiwan and Hong Kong: A comparison.Journal of Asian Public Policy,4(2),149-170.
  36. Kuan, Y. Y.,Chiou, Y. C.,Lu, W. P.(2005).The profile of foundations in Taiwan based on 2001 survey data.Taiwan Journal of Social Welfare,4(1),169-192.
  37. Kuan, Y. Y.、Lu, W. P.(2004)。The governance of GONGOs: A case study of the foundations for agricultural affairs in Taiwan。Third Sector Review,1(1),128-168。
  38. Kuan, Y. Y.,Wang, S. T.(2010).The impact of public authorities on the development of social enterprises in Taiwan.Journal of Public Affairs Review,11(1),1-23.
  39. Low, C.(2006).A framework for the governance of social enterprises.International Journal of Social Economy,33(5/6),376-85.
  40. Mason, C.(2010).Choosing sides: Contrasting attitudes to governance issues in Social Firms in the UK.Social Enterprise Journal,6(1),6-22.
  41. Mason, C.,Royce, M.(2007).Fit for purpose-board development for social enterprise.Journal of Finance and Management in Public Services,6(3),57-67.
  42. Muth, M.,Donaldson, L.(1998).Stewardship theory and board structure: A contingency approach.Corporate Governance,6(1),5-28.
  43. Overall, J.,Tapsell, P.,Woods, C(2010).Governance and indigenous social entrepreneurship: When context counts.Social Enterprise Journal,6(2),146-161.
  44. Pearce, J.(2003).Social enterprise in Anytown.London:Calouste Golbenkian Foundation.
  45. Pye, A.,Pettigrew, A.(2005).Studying board context, process and dynamics: Some challenges for the future.British Journal of Management,16(Supplement),27-38.
  46. Schmidt, S. L.,Brauer, M.(2006).Strategic governance: How to assess board effectiveness in guiding strategy execution.Corporate Governance: An International Review,14(1),13-22.
  47. Spear, R.,Cornforth, C.,Aiken, M.(2009).The governance challenges of social enterprises: Evidence from a UK empirical study.Annual of Public and Cooperative Economics,80(2),247-273.
  48. Wu, H, L.(2008).When does internal governance make firms innovative?.Journal of Business Research,61(2),141-53.
被引用次数
  1. 鄭辰仰、陳秋政(2015)。非營利組織產業化與社會閒散現象之行動研究。公共行政學報,49,37-70。
  2. (2024)。以隨創來轉化身心障礙者的劣勢-以工作整合型社會企業的台灣個案為例。輔仁管理評論,31(1),87-114。