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題名:組織與創新的兩難:臺灣社會企業研究
作者:廖志偉
作者(外文):LIAO, CHIH-WEI
校院名稱:逢甲大學
系所名稱:商學博士學位學程
指導教授:邱世寬博士
吳廣文博士
學位類別:博士
出版日期:2021
主題關鍵詞:社會企業組織的兩難創新的兩難制度同形Social EnterpriseOrganizational DilemmaInnovator’s DilemmaInstitutional Isomorphism
原始連結:連回原系統網址new window
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社會企業為近年來興起的商業模式,有別於傳統的營利機構與非營利機構,社會企業希望能解決特定的社會問題,同時能自籌財源永續經營。
本研究以環境因素與組織因素兩方面解析社會企業的運作模式,環境因素方面包括政策和法規,以及產業的制度同形壓力,包括制度理論、模仿性同形與規範性同形等為主要構面,組織因素則以組織的兩難與創新的兩難為主要研究構面。組織的兩難包括公司治理、代理成本與交易成本等構面。創新的兩難包括資源、流程與價值觀等為研究構面。經由本研究發現:
社會企業應掌握企業自身資源,包括資金、人才與產品等,並透過資源、流程與價值觀檢視將企業的資源作妥適的安排配置,並且著重自身的企業運作流程調整和企業價值主張,與營利事業或非營利事業作出區隔,以形塑社會企業差異化特色,瞭解客戶需求,提供適合的產品達成雙贏。
同時,社會企業應建立適合企業本身的營運模式,包括經理人、人力資源、財務面、供應商、產品與客戶等面向,建立良好的營運模式是社會企業能夠獲利與永續經營的關鍵因素。
另外,社會企業應有明確的定位,包括提供的產品或服務,成立的動機與使命等。有明確的定位,社會企業能夠透過定期檢視是否達成既定目標,如遇到不確定的內部或外部環境因素,也能快速調整企業本身的資源。
社會企業期盼公部門透過跨部會制訂相關政策、法規,透過專法輔導社會企業成長,在行政層面(例如公部門行政流程的協助)、稅務層面(優惠稅率或補貼等)、資金層面(例如補助計畫等)、管理層面(例如高階經理人才培訓等)與人力資源層面(例如志工培訓等)等部分給予社會企業更多的協助。輔導社會企業能獨立經營並解決特定的社會問題,達到社會企業永續經營的目標。
最後,社會企業應與其他社會企業、非營利組織與營利事業採取專案合作或策略聯盟的合作模式以增加社會企業自身的競爭能力。
Social enterprise is an emerging business model booming in those years; different from the traditional for-profit and non-profit organizations, it expects to solve specific social problems and raise funds for sustainable management.
In this study, the researcher analyzed operational models of social enterprises through environmental factors and organizational factors. The environmental factors included the dimensions of policies, regulations and the pressure of institutional isomorphism from the industries such as institutional theory, mimetic isomorphism, and normative isomorphism; the organizational factors included organizational dilemmas and innovative dilemmas. Organizational dilemmas contained the dimensions of corporate governance, agency costs and transaction costs; innovative dilemmas contained the dimensions of resources, process, and values. The findings of this study were in the following.
Social enterprises should control their resources including funds, manpower and products well, allocate resources through proper examinations of resources, process and values, and focus on the adjustment of their operational processes and enterprises values in order to differentiate themselves from for-profit and non-profit organizations, form up their own characteristics, understand the demands of their customers and provide suitable products for obtaining win-win results.
Besides, social enterprises should build up operation models appropriate for themselves including the dimensions of managers, human resources, finance, supply chain, product and customer because constructing good operation models is highly critical for them to earn profits and achieve sustainable management.
Furthermore, social enterprises should have explicit positionings including products or services provided and the motivations and missions of their establishment. With those, they can regularly examine whether they achieve the goals or not; furthermore, as encountering uncertainties from internal or external environments they can adjust their resources rapidly.
Social enterprises expect that the public sectors will make related policies and regulations to guide them to grow through special law and provide them more assistances in the aspects of administration (such as governmental administrative processes), tax (preferential tax or subsidy), funds (such as subsidy program), management (such as high-level manager training) and human resources (such as volunteer training) etc. Therefore, they can operate independently, solve specific social problems, and finally achieve the goal of sustainable management.
In conclusion, social enterprises should have joint projects or strategic alliances with other social enterprises and non-profit and for-profit organizations to enhance their own competitiveness.
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全國法規資料庫(2018)。公司法。2018年8月1日。
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美國國稅局官網:慈善機構與非營利事業。
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英國貿易暨工業部(Department of Trade and Industry):慈善機構與社會企業。
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經濟部(2020)。2020年中小企業白皮書。2020年10月。
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哈佛大學社會企業研究中心(Harvard Business SchoolSocial Enterprise Initiative):
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