跳到主要內容

簡易檢索 / 詳目顯示

回結果列表
研究生： 張杰
Chieh Chang
論文名稱： 公益募資平台之社會價值評估
Social Value Measurement on Philanthropy Crowdfunding Platform
指導教授： 沈建文
Chien-wen Shen
呂俊德
Jun-Der Leu
口試委員:
學位類別： 碩士
Master
系所名稱： 管理學院 - 企業管理學系
Department of Business Administration
論文出版年： 2021
畢業學年度： 109
語文別： 中文
論文頁數： 71
中文關鍵詞： 募資平台 、非營利組織 、社會價值衡量 、社會投資報酬率
外文關鍵詞： Fundraising platform, Non-profit organizations, Social value measurement, Social Return on Investment
相關次數： 點閱：23  下載：0 
分享至:
查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報

    • 台灣中小型非營利組織與社會企業長期面臨資源匱乏與缺乏曝光的困境，在市場機制下難敵具有知名度之大型非營利組織，也因此面臨經營危機。近年來捐獻型募資平台興起，提供中小型非營利組織與一般大眾連結的機會，不論是對於媒合大眾捐贈善款，抑或是幫助非營利組織進行行銷曝光，皆有龐大社會影響力產生。然而現行關於捐獻型募資平台所做之社會價值衡量相關研究相當稀少，嚴謹的社會影響力評估方法是捐獻型募資平台需關注的課題。本研究將針對國內應用案例進行實務性應用案例分析，以社會投資報酬率（Social Return on Investment, 簡稱SROI）的社會價值衡量方法學，來解釋捐獻型募資平台所產生的社會價值。透過利害關係人參與，可以了解到平台的活動（提案、宣傳、執行提案）造成各利害關係人不同面向的改變（成果），而研究結果說明在募資平台的活動中，每投入1塊錢可以對各利害關係人創造6.77塊錢的社會價值，可以得知捐獻型募資平台的興起確實帶來更多正向的社會影響力。本研究對實務之貢獻為補足一般財務報表不足之處，幫助在政府評鑑或是需對利害關係人報告之狀況時，能擁有更具說服力的對話依據，並且透過分析結果協助其衡量績效並改善活動的機制。而本研究於學術上的貢獻則在於分析過程中的事件鏈描繪、指標選定及價值計算方式等，期望能為後續捐獻型募資平台及中小型非營利組織之社會價值衡量相關研究提供參考依據。

    The small and medium-sized non-profit organizations and social enterprises of Taiwan have faced the dilemma of lacking financial resources and media exposure for a long time. Under the market mechanism, it is difficult to compete with well-known, and large non-profit organizations, therefore they are facing an operational crisis. In recent years, donation-based fundraising platforms have emerged, providing opportunities for small and medium-sized non-profit organizations to connect with the public. Such platform can deliver influential social impact, no matter it comes from the matching of public donations or helping non-profit organizations for marketing exposure. However, there is not much research addressing the issues on social impact measurement for donation-based fundraising platforms, where an accountable social impact measurement is what donation-based fundraising platforms need. This research aims to conduct a practical case analysis by applying the social impact measurement methodology - Social Return on Investment (SROI) to explain the social value generated by a donation-based fundraising platform. Through the engagement of stakeholders, we want to understand what changes (outcome) are generated in each aspect for every stakeholder in the activities of our case. And the analysis results show that the activities of our case can create social value $6.77 by each $1 input, so it can be known that the rise of donation-based fundraising platforms bring positive social value. The contribution of this research is helping the short-comings of general financial statements, giving the platform more convincing mechanism when evaluates by government or report to stakeholders, and help them improve the whole activities. The academic contribution of this research lies in the selection of indicators, and stakeholder engagement. We expect this research to provide a helpful reference for subsequent related research.

    摘要 ............................................................... i 目錄 ............................................................. iii 圖目錄 ............................................................. v 表目錄 ............................................................ vi 第一章、緒論 ........................................................ 1 1-1研究背景與動機 ....................................................... 1 1-2研究目的 ............................................................. 2 1-3論文結構 ............................................................. 3 第二章、文獻探討 .................................................... 4 2-1社會價值衡量 ......................................................... 4 2-2募資平台 ............................................................. 9 第三章、研究方法 ................................................... 12 3-1 確認分析範圍、識別與納入利害關係人 ............................... 14 3-2 描繪成果 ......................................................... 14 3-3 證明成果、為成果定價 ............................................. 15 3-4 確認影響力 ....................................................... 16 3-5 計算SROI ........................................................ 16 第四章、應用案例分析 ............................................... 19 iv 4-1確認分析範圍、識別與納入利害關係人 ................................... 19 4-1-1分析範圍 ............................................................... 19 4-1-2識別利害關係人與子群體 .................................................. 19 4-1-3 利害關係人議和 ......................................................... 21 4-2改變理論、描繪成果與事件鏈 ........................................... 23 4-2-1 投入(Input) .......................................................... 23 4-2-2 產出(Output) ......................................................... 23 4-2-3 成果(Outcome) ........................................................ 23 4-3 證明成果、為成果定價 ................................................ 34 4-3-1 指標 ................................................................... 34 4-3-2 持續期間 ............................................................... 38 4-3-3 財務代理指標 ........................................................... 41 4-4確認影響力 .......................................................... 44 4-5計算影響力 .......................................................... 47 4-5-1 計算SROI .............................................................. 47 4-5-2 敏感度分析 ............................................................. 50 第五章、結論及建議 ................................................. 55 5-1研究貢獻及管理意涵 .................................................. 55 5-2研究限制與建議 ...................................................... 56 參考文獻 .......................................................... 58

    Agrawal, A., Catalini, C., & Goldfarb, A. (2011). The Geography of Crowdfunding. Retrieved from https://EconPapers.repec.org/RePEc:nbr:nberwo:16820
    Ahlers, G., Cumming, D., Günther, C., & Schweizer, D. (2017). Signaling in Equity Crowdfunding.
    Ali, M., Qureshi Muhammad, I., & Mustapha, I. (2019). SROI in Social Enterprises: A Systematic Literature Review of Recent Trends and Future Agenda. In D. Leo-Paul & R. Vanessa (Eds.), Societal Entrepreneurship and Competitiveness (pp. 203-226): Emerald Publishing Limited.
    Allison, T. H., Davis, B. C., Short, J. C., & Webb, J. W. (2015). Crowdfunding in a Prosocial Microlending Environment: Examining the Role of Intrinsic Versus Extrinsic Cues. Entrepreneurship Theory and Practice, 39(1), 53-73. doi:10.1111/etap.12108
    Arvidson, M., Lyon, F., McKay, S., & Moro, D. (2010). The ambitions and challenges of SROI.
    Beaulieu, T., Sarker, S., & Sarker, S. (2015). A Conceptual Framework for Understanding Crowdfunding. Communications of the Association for Information Systems, 37, 1-31. doi:10.17705/1CAIS.03701
    Belleflamme, P., Lambert, T., & Schwienbacher, A. (2010). Crowdfunding: An Industrial Organization Perspective.
    Belleflamme, P., Lambert, T., & Schwienbacher, A. (2014). Crowdfunding: Tapping the right crowd. Journal of Business Venturing, 29(5), 585-609. doi:https://doi.org/10.1016/j.jbusvent.2013.07.003
    Belleflamme, P., Omrani, N., & Peitz, M. (2015). The economics of crowdfunding platforms. Information Economics and Policy, 33, 11-28. doi:10.1016/j.infoecopol.2015.08.003
    Brest. (2010). The Power of Theories of Change. Stanford Social Innovation Review.
    Burdge, R. J. (2003). Benefiting from the practice of social impact assessment. Impact Assessment and Project Appraisal, 21(3), 225-229. doi:10.3152/147154603781766284
    Burtch, G., Ghose, A., & Wattal, S. (2013). An Empirical Examination of the Antecedents and Consequences of Investment Patterns in Crowd-Funded Markets. Information Systems Research, 24. doi:10.2139/ssrn.1928168
    Cynthia, G. a. (2002). A report from the good ship SROI. San Francisco: The Roberts Foundation.
    Dart, R. (2004). The Legitimacy of Social Enterprise. Nonprofit Management and Leadership,
    59
    14, 411-424. doi:10.1002/nml.43
    Feinberg, R., Austin, J., Gutierrez, R., Ogliastri, E., & Reficco, E. (2006). Effective Management of Social Enterprises: Lessons from Businesses and Civil Society Organizations in Iberoamerica. Foreign Affairs, 85, 169. doi:10.2307/20032177
    Forbes, D. P. (1998). Measuring the Unmeasurable: Empirical Studies of Nonprofit Organization Effectiveness from 1977 to 1997. 27(2), 183-202. doi:10.1177/0899764098272005
    Gerber, E. M., & Hui, J. L. (2013). Crowdfunding: Motivations and Deterrents for Participation. Acm Transactions on Computer-Human Interaction, 20(6), 32. doi:10.1145/2530540
    Goodspeed, L., Nicholls and Neitzert (2012). The Guide to Social Return on Investment.
    Grieco, C., Michelini, L., & Iasevoli, G. (2014). Measuring Value Creation in Social Enterprises: A Cluster Analysis of Social Impact Assessment Models. Nonprofit and Voluntary Sector Quarterly, 44. doi:10.1177/0899764014555986
    Kocollari, U., & Lugli, E. (2020). Social Accounting at Work: An Analysis of Social Impact Measurement Models. Journal of Modern Accounting and Auditing, 16. doi:10.17265/1548-6583/2020.01.003
    Kuppuswamy, V., & Bayus, B. (2013). Crowdfunding Creative Ideas: The Dynamics of Project Backers in Kickstarter. SSRN Electronic Journal 2013. doi:10.2139/ssrn.2234765
    Lamberton, G. (2005). Sustainability accounting—a brief history and conceptual framework. Accounting Forum, 29(1), 7-26. doi:10.1016/j.accfor.2004.11.001
    Le Ber, M., Bansal, P., & Branzei, O. (2010). Managing the Tensions between Social and Economic Value in Hybrid Organizations.
    Lingane, A., & Olsen, S. (2009). Guidelines for Social Return on Investment. California Management Review, 46. doi:10.2307/41166224
    Liu, C., Spector, P., & Shi, L. (2007). Cross-national job stress: A quantitative and qualitative study. Journal of Organizational Behavior, 28, 209-239. doi:10.1002/job.435
    Luke, B. G., Barraket, J., Eversole, R. J. Q. R. i. A., & Management. (2013). Measurement as legitimacy versus legitimacy of measures: Performance evaluation of social enterprise. 10, 234-258.
    Maas, K., & Liket, K. (2011). Social Impact Measurement: Classification of Methods. In R. Burritt, S. Schaltegger, M. Bennett, T. Pohjola, & M. Csutora (Eds.), Environmental Management Accounting and Supply Chain Management (pp. 171-202). Dordrecht: Springer Netherlands.
    60
    Maier, F., Schober, C., Simsa, R., & Millner, R. (2015). SROI as a Method for Evaluation Research: Understanding Merits and Limitations. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 26(5), 1805-1830. doi:10.1007/s11266-014-9490-x
    Mollick, E. (2014). The dynamics of crowdfunding: An exploratory study. Journal of Business Venturing, 29(1), 1-16. doi:10.1016/j.jbusvent.2013.06.005
    Mook, L., Maiorano, J., Ryan, S., Armstrong, A., & Quarter, J. (2015). Turning Social Return on Investment on Its Head. Nonprofit Management and Leadership, 26(2), 229-246. doi:10.1002/nml.21184
    New Philanthropy Capital. (2010). Social Return on Investment Position paper. Retrieved from
    Nicholls, A. (2005). Measuring Impact in Social Entrepreneurship: New Accountabilities to Stakeholders and Investors?
    Nicholls, A. (2009). ‘We do good things, don’t we?’: ‘Blended Value Accounting’ in social entrepreneurship. Accounting, Organizations and Society, 34(6), 755-769. doi:https://doi.org/10.1016/j.aos.2009.04.008
    Ordanini, A., Miceli, L., Pizzetti, M., & Parasuraman, A. (2011). Crowd‐funding: transforming customers into investors through innovative service platforms. Journal of Service Management, 22(4), 443-470. doi:10.1108/09564231111155079
    Pathak, P., & Dattani, P. (2014). Social Return on Investment: Three Technical Challenges. Social Enterprise Journal, 10. doi:10.1108/SEJ-06-2012-0019
    Rosenberg, M. (1979). Conceiving the self.
    Schaltegger, S., & Burritt, R. (2000). Contemporary environmental accounting : issues, concepts, and practice. Sheffield: Greenleaf.
    Shrimali, G., Slaski, X., Thurber, M. C., & Zerriffi, H. (2011). Improved stoves in India: A study of sustainable business models. Energy Policy, 39(12), 7543-7556. doi:https://doi.org/10.1016/j.enpol.2011.07.031
    Super, D. E. (1973). The Work Values Inventory. In Contemporary approaches to interest measurement. (pp. vi, 251-vi, 251). Oxford, England: U. Minnesota Press.
    Wendt, H., Euwema, M. C., & van Emmerik, I. J. H. (2009). Leadership and team cohesiveness across cultures. The Leadership Quarterly, 20(3), 358-370. doi:https://doi.org/10.1016/j.leaqua.2009.03.005
    Wright, S., Nelson, J. D., Cooper, J. M., & Murphy, S. (2009). An evaluation of the transport to employment (T2E) scheme in Highland Scotland using social return on investment
    61
    (SROI). Journal of Transport Geography, 17(6), 457-467. doi:https://doi.org/10.1016/j.jtrangeo.2008.10.006
    Zappala, G., & Lyons, M. (2009). Recent approaches to measuring social impact in the Third sector: an overview.
    李宜樺, 吳佳餘, & 朱恩言. (2017). 公共服務影響評估工具-[社會投資報酬率 (SROI)] 介紹. 國土及公共治理季刊, 5(1), 30-41.

    QR CODE
    :::