社會企業或非營利組織通常都擁有與他們任務推動和使命實現相關的特定核心價值，而組織靈性可被視為重要價值觀、目標和任務的整合機制，在傳遞組織核心價值和促進成員們組織承諾方面扮演重要的角色。從社會交換理論的觀點，組織靈性在互動的層面上可被視為涉及非物質利益的理想和價值觀的交換，其中個人靈性需求的滿足更是一個關鍵的激勵因素。因此，本研究旨在建構一個經實證檢驗的個人靈性需求量表，並進一步了解個人靈性需求與組織靈性接納的關係。首先，本研究藉探索性因素分析 (EFA)萃取出個人靈性需求構面，經驗證性因素分析(CFA)加以確認，發展出靈性需求架構，再以結構方程模式 (SEM)檢驗靈性需求與組織靈性接納的關係。本研究發現可被視為“激發和引導個人達成對靈性的期待與看重的特性＂的靈性需求包含情感、神聖、積極、冥想等多重面向潛在構念；本研究 (1) 提出促進更有效的組織使命和價值的溝通及傳遞，從而推廣組織的靈性； (2)建議可能的個人靈性需求因素供管理階層參考，以提升組織靈性互動和接納，達到更有效的溝通，及實現更高的員工滿意度； (3)發展個人靈性需求的量表，使傳遞的過程可以被評估，和提出更有效的管理措施。

Social enterprises and not-for-profit organizations (NPOs) are organizations generally that hold on to certain values, which are closely connected to their missions and driving the organizations toward the achievement of their missions. Organizational spirituality, as a vital integrative mechanism for organizational values, objective and mission, plays critical role in passing on the shared organizational values and promoting the commitment to them. From the Social Exchange Theory perspective, organizational spirituality on the interactive level may be seen as a form of exchange that involves nonmaterial benefits of ideals and values, in which personal spiritual needs satisfaction is a key motivational force. Therefore, this research intends to develop an empirical tested personal spiritual needs scale； and to explore further the relationship between personal spiritual needs and organizational spirituality adoption. First, this research has applied the Exploratory Factor Analysis (EFA) to abstract relevant dimensions of spiritual needs, which is then further confirmed by Confirmatory Factor Analysis (CFA), to develop structure for the measurement of spiritual needs. Second, this research has used the Structural Equation Model (SEM) to test the relationship between spiritual needs and organizational spirituality adoption. This research has identified and suggested that spiritual needs, which are understood as “the features that motivate and guide a person towards the fulfillment of the expectation and importance given to one’s spirituality in it various aspects”, can be seen as a multi-faceted latent construct that consist of the affective, divine, constructive, and meditative dimensions； and in a limited scope has contributed in (1) facilitating a more effective communication and transmission of organizational mission and value and thus the diffusion of organizational spirituality,； (2) identifying the possible factors and their possible dimensions that encourage the interactions and adoption of organizational spirituality and managers can focus upon, so that more effective communication can be provided and higher employees satisfaction can be achieved； and lastly (3) developing measurement scales for personal spiritual needs, so that the transmission process may be evaluate and more effective managerial steps may be proposed..