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題名：非營利組織績效評量的問題與對策
書刊名：政治科學論叢
作者：孫煒 引用關係
作者(外文)：Sun, Way
出版日期：2006
卷期：28
頁次：頁163-202
主題關鍵詞：非營利組織；非營利管理；績效管理；績效評量；Nonprofit organization；Nonprofit management；Performance management；Performance measurement
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(5) 博士論文(4) 專書(0) 專書論文(1)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:132
  • 點閱點閱:75
當代非營利組織經常採取公私部門的績效管理，以回應日益競爭的第三部門環境，而績效評量是績效管理的核心工作。本文旨在探討非營利組織進行績效評量可能面臨的問題，並提出解決方案來提昇績效評量在非營利管理中的可行性。本文參考近年國內外相關文獻，釐清各種績效評量途徑的意義，並設計一個多層面、整合性的績效評量模式。依據此一模式，分析美國與台灣的三個實際個案，並討論非營利組織績效評量可能衍生的因果關係、多重目標、負面效果、評量技術、制度限制等五項問題。本文基於非營利組織與管理的特徵，提出績效評量應聚焦於達成使命的程度、採取不同的績效評量機制、績效評量的構面與指標應由各關係人共同決定、由多重層面的角度予以評量、主要功能應定位為提昇組織的調適能力等五項對策。最後，本文重新強調績效評量在非營利管理中的重要性，以及研究者與實務者對於績效評量應有的定位與認知。
Contemporary nonprofit organizations often replicate public and private sector performance management styles in an attempt to outdo competition. Performance measurement is the main task within performance management. This thesis aims to explore potential problems that may occur when nonprofit organizations carry out performance measurement and propose solutions that can effectively improve the application of performance measurement to nonprofit organizations. Recent relevant articles and journals from domestic and international sources have been used as references in order to identify various performance measurement approaches. A multi-dimensional model of comprehensive performance measurement has also been introduced. Based on this model, and through the analysis of three practical cases in America and Taiwan, five questions will be explored, including causes and consequences, overlapping objectives, negative impact, measurement techniques and institutional constraints that might result from the adoption of performance measurement in nonprofit organizations. Because of the unique organization and management of nonprofit organizations, this thesis suggests that performance measurement should focus on five solutions: the level of achieving missions, the utilization of different types of performance measurement mechanisms, common decisions about the dimension and criteria for performance measurement made by all relevant parties, measurement made from multi prospects and the primary function of focusing on increasing the adaptability of the organizations. Last but not the least, the thesis emphasizes the significance of performance measurement in nonprofit management and the position and recognition of researchers and practitioners in performance measurement.
期刊論文
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2.Gibelman, M.、Gelman, S. R.(2001)。Very Public Scandals:Nongovernmental Organizations in Trouble。Nonprofit and Voluntary Sector Quarterly，12(1)，49-66。  new window
3.鄭美愛、王韡康、張錫惠(2003)。文教基金會績效指標之調查研究。會計研究月刊，208，98-107。  延伸查詢new window
4.Speckbacher, G.(2003)。The Economics of Performance Management in Nonprofit Organizations。Management & Leadership，13(3)，267-281。  new window
5.劉明德、方之光、王士峰(20030500)。非營利組織之顧客滿意評量模式建立程序。非營利組織管理學刊，1，53-72。  延伸查詢new window
6.Green, J. C.、Griesinger, D. W.(1996)。Board Performance and Organizational Effectiveness in Nonprofit Social Services Organizations。Nonprofit Management & Leadership，6(4)，381-402。  new window
7.陳美惠、張石柱、楊美慧(20041200)。非營利組織績效指標建構之探討--以國防部財務中心為例。國防管理學報，25(2)，17-28。new window  延伸查詢new window
8.Jackson, D. K.、Holland, T. P.(1998)。Measuring the Effectiveness of Nonprofit Boards。Nonprofit and Voluntary Sector Quarterly，27(2)，159-182。  new window
9.Fine, A. H.、Thayer, C. E.、Coghlan, A. T.(2000)。Program Evaluation Practice in the Nonprofit Sector。Nonprofit Management & Leadership，10(3)，331-339。  new window
10.Herman, R. D.、Renz, D. O.(1997)。Multiple Constituencies and the Social Construction of Nonprofit Effectiveness。Nonprofit and Voluntary Sector Quarterly，26(2)，185-207。  new window
11.Sowa, J. E.、Selden, S. C.、Sandfort, J. R.(2004)。No longer nnmeasurable? A multidimensional integrated model of nonprofit organizational effectiveness。Nonprofit and Voluntary Sector Quarterly，33(4)，711-728。  new window
12.Cameron, K. S.(1981)。Domains of organizational effectiveness in colleges and universities。Academy of Management Journal，24(1)，25-47。  new window
13.施能傑(20040100)。建立組織績效管理引導員工績效評估的制度。考銓季刊，37，79-94。new window  延伸查詢new window
14.孫煒(20040600)。非營利管理的責任問題：政治經濟研究途徑。政治科學論叢，20，141-166。new window  延伸查詢new window
15.Forbes, Daniel P.(1998)。Measuring the Unmeasurable: Empirical Studies of Nonprofit Organization Effectiveness from 1977 to 1997。Nonprofit and Voluntary Sector Quarterly，27(2)，183-202。  new window
16.楊東震、羅玨瑜(20030500)。非營利組織顧客滿意之研究--以臺北市立美術館為例。非營利組織管理學刊，1，1-26。  延伸查詢new window
17.李雅櫻、彭朱如(20040900)。我國公辦民營醫院控制機制與經營績效之研究--以契約生命週期觀點。中山管理評論，12(3)，465-506。new window  延伸查詢new window
18.萬育維(19950200)。社會福利績效評估的模型運用、困境與展望。研考雙月刊，19(1)=185，53-61。  延伸查詢new window
19.Rojas, R. R.(2000)。A Review of Models for Measuring Organizational Effectiveness Among For-Profit and Nonprofit Organizations。Nonprofit Management & Leadership，11(1)，97-104。  new window
20.Quinn, Robert E.、Rohrbaugh, John(1983)。A Spatial Model of Effectiveness Criteria: Towards a Competing Values Approach to Organizational Analysis。Management Science，29(3)，363-377。  new window
21.Siciliano, J. I.(1997)。The Relationship Between Formal Planning and Performance in Nonprofit Organization。Nonprofit Management and Leadership，7(4)，387-403。  new window
22.陳正宏、呂輝堂(2003)。非自償性公共部門績效評估指標之探討。主計月刊，571，68-74。  延伸查詢new window
23.黃永富(2004)。非營利組織顧客滿意度之實證研究：以國立臺中自然科學博物館為例。品質月刊，40，82-89。  延伸查詢new window
24.顏信輝、林靜芬(2005)。非營利組織績效衡量指標之探討：以國軍生產作業為例。主計月刊，591，57-67。  延伸查詢new window
25.Campbell, D.(2002)。Outcomes Assessment and the Paradox of Nonprofit Accountability。Nonprofit Management and Leadership，12(3)，243-259。  new window
26.Dabbs, G.(1991)。Nonprofit Business in the 1990s: Models for Success。Business Horizons，34(5)，68-71。  new window
27.Drucker, P.(1989)。What Business Can Learn From Nonprofit。Harvard Business Review。  new window
28.Ebrahim, A.(2003)。Accountability in Practice: Mechanisms for NGOs。World Development，31(5)，813-829。  new window
29.Henderson, D. A.、Chase, B. W.、Woodson, B. M.(2002)。Performance Measures for NPOs。Journal of Accountancy，63-68。  new window
30.Herman, R. D.、Renz, D. O.(1999)。Theses on Nonprofit Organization Effectiveness。Nonprofit and Voluntary Sector Quarterly，28(2)，107-126。  new window
31.Herman, R. D.、Renz, D. O.(2004)。Doing Things Right: Effectiveness in Local Nonprofit Organizations, A Panel Study。Public Administration Review，64(6)，694-704。  new window
32.Linderberg(2001)。Are We at the Cutting Edge or the Blunt Edge? Improving NGO Organizational Performance with Private and Public Sector Strategic Management Frameworks。Nonprofit Management and Leadership，11(3)，247-270。  new window
33.Murray, V.(2001)。The State of Evaluation Tools and Systems for Nonprofit Organizations。New Directions for Philanthropic Fundraising，31，39-50。  new window
34.Sawhill, J. C.、Williamson, D.(2001)。Mission Impossible? Measuring Success in Nonprofit Organizations。Nonprofit Management and Leadership，11(3)，371-386。  new window
35.Schuster, J. M.(1997)。The Performance of Performance Indicators in the Arts。Nonprofit Management and Leadership，7(3)，253-269。  new window
36.Sheehan, R. M., Jr.(1996)。Mission Accomplishment as Philanthropic Organization Effectiveness: Key Findings from the Excellence in Philanthropy Project。Nonprofit and Voluntary Sector Quarterly，25(1)，110-123。  new window
會議論文
1.彭錦鵬(2005)。美國聯邦政府機關績效評量制度的發展。行政機關績效管理暨績效獎金制度學術研討及觀摩會，(會議日期: 2005.06.24)。臺北：行政院人事行政局。  延伸查詢new window
研究報告
1.陳定銘(2004)。建立人民團體績效評鑑制度之研究。0。  延伸查詢new window
學位論文
1.鄭杰榆(2004)。建構非營利組織間夥伴關係-以中華社會福利聯合勸募協會攜手計畫為例(碩士論文)。國立臺北大學。  延伸查詢new window
圖書
1.Hayes, T.(1996)。Management, control, and accountability in nonprofit/ voluntary organizations。England：Avebury Ashgate Publishing Limited。  new window
2.Martin, L. L.(1993)。Total Quality Management in Human Service Organizations。Newbury Park, CA。  new window
3.Lusthaus, C.、Adrien, M.、Anderson, G.、Carden, F.、Montalván, G. P.(2002)。Organizational Assessment: A Framework for Improving Performance。Canada：Inter-American Development Bank and International Development Research Center (IDRC)。  new window
4.陳武雄(2003)。人民團體經營管理。人民團體經營管理。臺北：揚智文化。  延伸查詢new window
5.鄧國勝(2001)。非營利組織評估。北京：社會科學文獻出版社。  延伸查詢new window
6.Piefier, J.(1982)。Organizations and organization theory。Marshfield, MA：Pitman。  new window
7.Paton, Rob(2003)。Managing and measuring social enterprises。SAGE Publications。  new window
8.Martin, L.、Kettner, P.(1996)。Measuring the Performance of Human Service Programs。Newbury Park, California：Sage。  new window
9.Robson, Colin(2000)。Small-scale Evaluation: Principles and Practice。SAGE Publications, Inc。  new window
10.Drucker, Peter F.(1990)。Managing the Non-profit Organization: Principles and Practices。New York：Harper Collins Publishers。  new window
11.陳金貴(1994)。美國非營利組織的人力資源管理。臺北市：瑞興出版 : 中興大學法商學院經銷。new window  延伸查詢new window
12.丘昌泰(2000)。公共管理--理論與實際手冊。台北市：元照出版社。  延伸查詢new window
13.Rossi, Peter H.、Freeman, Howard E.(1993)。Evaluation--A Systematic Approach。Sage Publications Inc.。  new window
14.彭文賢(1980)。系統研究法的組織理論之分析。台北：聯經出版事業公司。  延伸查詢new window
15.Poister, Theodore H.(2003)。Measuring performance in public and nonprofit organizations。Jossey-Bass。  new window
16.彭文賢(1996)。組織結構。台北：三民。  延伸查詢new window
17.Anheier, Helmut K.、Salamon, Lester M.(1996)。The Emerging Nonprofit Sector。The Emerging Nonprofit Sector。Manchester。  new window
18.(2005)。評鑑模式：教育及人力服務的評鑑觀點。評鑑模式：教育及人力服務的評鑑觀點。臺北。  延伸查詢new window
19.DiMaggio, P.(2002)。Measuring the Impact of the Nonprofit Sector on Society is Probably Impossible but Possibly Useful: A Sociological Perspective。Measuring the Impact of the Nonprofit Sector。New York。  new window
20.Governmental Accounting Standards Board(1994)。Concepts Statement No.2 of the Governmental Accounting Standards Board on Concepts Related to Service Efforts and Accomplishments Reporting。Concepts Statement No.2 of the Governmental Accounting Standards Board on Concepts Related to Service Efforts and Accomplishments Reporting。Norwalk, CT。  new window
21.Hansmann, H.(1987)。Economic Ttheories of Nonprofit Organizations。The Nonprofit Sector: A Research Handbook。New Haven。  new window
22.Land, K. C.(2002)。Social Indicators for Assessing the Impact of the Independent, Not-for-profit Sector of the Society。Measuring the Impact of the Nonprofit Sector。New York。  new window
23.Letts, C. W.、Ryan, W. P.、Grossman, A.(1999)。High Performance Nonprofit Organizations。High Performance Nonprofit Organizations。New York。  new window
24.Schlesinger, M.(1998)。Mismeasuring the Consequences of Ownership: External Influences and the Comparative Performance of Public, Forprofit, and Private Nonprofit Organization。Private Action and the Public Good。New Haven。  new window
25.Stone, M. M.、Culcher-Gershenfeld, S.(2002)。Challenges of Measuring Performance in Nonprofit Organizations。Measuring the Impact of the Nonprofit Sector。New York。  new window
26.Weisbrod, B. A.(1998)。Institutional Form and Organizational Behavior。Private Action and the Public Good。New Haven。  new window
其他
1.內政部(2004)。內政統計年報，臺北市。  延伸查詢new window
2.內政部(2005)。社會暨職業團體評鑑，0。  延伸查詢new window
3.Governmental Accounting Standards Board(2005)。Performance Measurement for Government，0。  new window
4.Governmental Accounting Standards Board(2005)。Report on GASB Survey on the Use and Reporting of Performance Measures by State and Local Governments，0。  new window
5.Multnomah County Auditor's Office(2003)。Service Efforts and Accomplishments Social and Health Service FY 2002，0。  new window
圖書論文
1.Kanter, R.、Summers, D.(1987)。Doing well while doing good: Dilemmas of performance measurement in nonprofit organizations and the need for a multiple-constituency approach。The nonprofit sector: A research handbook。New Haven：Yale University Press。  new window
2.馮燕(2000)。非營利組織之定義、功能與發展。非營利部門：組織與運作。臺北：巨流。  延伸查詢new window
 
 
 
 
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