• Journal of the Korean Data Analysis Society
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• v.20 no.6
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• pp.2793-2804
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• 2018

The purpose of this study is to examine the perception of donors on the necessity of making improvements in accounting information system. Along with the increasing size and number of activities of nonprofit organizations, many people are more and more interested in their organizational efficiency and transparency. Accordingly, researchers and policy makers have focused on how to improve accounting information system and how to monitor nonprofits to efficiently obtain and use resources. We thus aim to provide some useful insights by analyzing the opinions of donors regarding the display of nonprofit statements, accounting system, and the intention of donation. Using survey data obtained from 263 respondents, we find that displaying functional expenses is considered to enhance the usefulness of financial reports. We also find that the filing and disclosure of financial reports is considered to be necessary. Respondents also require external audits, but not to the same extent as disclosure. Finally, respondents have a positive attitude toward making future donations.

• Journal of Information Science Theory and Practice
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• v.9 no.3
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• pp.42-55
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• 2021

Knowledge and technology resources are the most crucial sources for the achievement of sustainable development in competitive advantage. Meanwhile, few empirical studies have clarified the types of knowledge and technology resources that nonprofit organizations (NPOs) use and develop. This study aims to categorize knowledge and technology resources in NPOs that both researchers and practitioners can use to develop the nonprofit sector further. A qualitative research method was used for the study. Data were collected from 31 interviews with senior and founding members of NPOs in Thailand. Analysis of qualitative data identified five critical categories of knowledge resources: human resources, organizational practices, partnership or stakeholder involvement, operational practices, and other resources. This study also illustrates both internal and external technology resources, which are used in sample organizations. The study's findings contribute to developing a body of knowledge management literature related to the knowledge and technology resources of NPOs.

• Journal of Contemporary Eastern Asia
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• v.22 no.1
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• pp.26-48
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• 2023

While corporate social responsibility (CSR) has been considered an important philanthropic support for nonprofits worldwide, little is known about how perceptions of CSR are associated with actual CSR practices that may benefit nonprofit organizations in different institutional contexts. This study applies stakeholder theory to examine how South Korean firms perceive CSR outcomes, and how these perceptions lead to different CSR practices. We constructed a panel dataset using two waves of the Giving Korea survey of CSR and two additional sources. The results indicate that perceived CSR outcomes may play a critical role in CSR practices: 1) the more financial performance is perceived as an outcome, the more will be donated; 2) the more organizational culture is perceived as an outcome, the greater the engagement in employee volunteering; and 3) the more reputation is perceived as an outcome, the more nonprofit organizations are supported. From the findings, we discuss theoretical implications and provide suggestions for nonprofit organizations.

• Korean Journal of Social Welfare Studies
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• no.37
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• pp.241-266
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• 2008

Individual donors that are the social and financial base of organization finance are divided into prospect, current donors and lapsed donors. This study might be the first efforts in Korea, to reveal the characteristics and behavior of lapsed donors. We found that major reasons of giving lapse were financial inabilities and interest of other cause. However, many lapsed donors didn't give any more but moved to another nonprofit organization for donation. Moreover, their trust of ex-nonprofit organization has effected their decision to donate to other nonprofit organizations again or not. Therefore, donor services that improve donors' trust is important to maintain nonprofit sector' donor basis.

• The Journal of the Korea Contents Association
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• v.12 no.5
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• pp.227-242
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• 2012

This study is to experientially verify that market orientation affect organizational performance toward social service marketization. social service marketization put pressure upon financial environment in nonprofit human service organizations and exacerbate competition between nonprofit human service organizations and profit organizations each other. For survival, nonprofit human service organizations in social service market where various supply organization participate needs sensitivity to the environment. For this purpose the need of introduction of market orientation is being raised. At this point this study is useful that measure the level of market orientation and analysis impact of market orientation toward organizational performance in nonprofit human service organizations. Data was collected from busan nonprofit human service organizations in participate voucher program, number of total organization is 92. The level of market orientation was 3.63. Analysis of the impact of market orientation to organizational performance used regression analysis through structural equation modelling. As a result of the analysis, market orientation was affected by organizational performance. Based on the results, this study suggests that nonprofit human service organizations should need market orientation centered organization management and sensitive response toward external environment.

• Korea Journal of Hospital Management
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• v.22 no.3
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• pp.74-87
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• 2017

Purposes: The purpose is to establish the direction of healthcare R&D through private nonprofit organization. Methodology: The data is divided into two groups: 12 physicians and pharmacists, and 16 persons including professors related to university donation, non-profit foundation executives. Each group was subjected to two Delphi surveys. To analyze the validity of the opinion, the content validity ratio and the consensus of experts were verified. Findings: Funding should be invested in 'development research' and 'application research'. The factors that hinder the donation culture are 'donation prevention system such as tax imposition system and rebate double penalty system', 'insufficient motivation of fund raising person', and 'lack of fund specializing specialist'. The fund raising strategy should be centered on a small number of large donors or a balance between large and small donors. The fund raising target should be effective to raise funds for corporate and individual donors. It is necessary to clarify the purpose of the social problem to be solved by the campaign strategy for promoting donation, to announce the validity of the trust and transparency of the institution, and to emphasize the social investment by the private sector. Practical Implications: It is necessary to present directions through private nonprofit organizations for the future development of healthcare R&D. The legal and institutional deficiencies of the domestic nonprofit organization fundraising infrastructure should be improved. In order to create a social investment climate, it is necessary to improve the awareness of donations and develop various donation programs for the private sector.

• Health Policy and Management
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• v.18 no.4
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• pp.148-169
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• 2008

As the Korean Government began to perceive healthcare as one of foundational industries for national dynamics, there has been mounting advocacy for the introduction of for-profit hospitals with a view to bringing efficiency in healthcare services industries and improvement of their international competitiveness. The Government is now considering the issue from all angles in favor of permitting for-profit hospitals. However, There have been few precedent studies on this subject to provide helpful data for the discussion and in the health policy making. This study used private hospitals - for-profit and nonprofit - in Florida, USA as study subjects to accumulate basic data that may be utilized for those involved in debates and health policy making relating to the introduction of for-profit hospitals in Korea. Among all the private general hospitals in Florida, those surveyed by AHA(American Hospital Association) for four consecutive years from 2001 and 2004 and others reported about to MCR(Medicare Cost Report) included in the collected data for analysis. In total 139 private general hospitals consisting of 73 for-profit hospitals and 66 nonprofit hospitals were included in the collected analysis data. Results of analysis revealed no significant difference between for-profit hospitals and nonprofit hospitals in the usage aspects of healthcare services including the average length of stay and the ratio of Medicare vs Medicaid patients. However, financial performances indicated by such factors. as the pre-tax return on assets and the pre-tax operating margin showed to be significantly higher in for-profit hospitals compared with nonprofit hospitals. And the ratio of personnel expenses and the turn period of total assets showed to be significantly lower in for-profit hospitals. Based on the hypothesis that arguments about the introduction of for-profit hospitals have considerably different viewpoints depending on the size of hospital represented by the number of bed, these two hospital types were compared again using the number of beds as a controlled factor, but the results were similar. We, therefore, could conclude that the for-profit hospitals in Florida included in this study could, in their for-profit operation, improve their financial performance by pursuing cost reduction and effectively utilizing their assets without limiting the amount and the range of their services or avoiding less medically protected groups such as Medicare and Medicaid patients.

• International Area Studies Review
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• v.22 no.2
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• pp.121-138
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• 2018

This study aims to suggest effective management performances of nonprofit arts organizations among competitive environment. To examine the factors which affect the performance of nonprofit performing arts organizations such as external environment, cultural capital, orchestra characters and government grants, this study analyzed the data of 990 tax forms of the US Internal Revenue Service(IRS) of the top 73 symphony orchestras and government sources in USA. Independent variables are measured as sponsorship amount which is the biggest part of orchestras' income, and ticket sales which is profit of inherent business purpose. As a result, the performance of the orchestra is affected positively by the income and influenced by the orchestras' characteristics including age, size, and conductor. Also government grants to the orchestras are essential for organizations to sustain their business. But, there are two different sides on these effects that small to medium groups are influenced by crowding in effect and bigger groups are more likely conducted by business overview. Lastly, cultural capital is no significant relationships to orchestras' management performances. This scope of the study is limited to American symphony orchestras; however, this study is significant in that empirical analysis on nonprofit performing arts organizations from an economic view point and contribute on other nonprofit arts organizations to develop their strategic plan for sustainable business.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.14 no.9
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• pp.4303-4312
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• 2013

Study explores the effect of the member's social enterpreneurship at nonprofit organizations on cooperative behavior and proved the mediator effect of value congruency among individuals at those organizations. Examined on a nationwide scale with members at nonprofit organizations, this study indicated followings: 1. Innovativeness, Risk Management, and Social Mission. are valid 2. Innovativeness and Social Mission are related to cooperative behavior, 3. Value congruency with each other at an institution exerts positive effect on cooperative behavior, 4. Value congruency over social enterpreneurship and cooperative behavior partially, yet still positively, mediate social enterpreneurship to cooperative behavior. In other words, the higher the social enterpreneurship in each indivisual is, the higher the degree of value congruency among individuals is, leading to more frequent cooperative behavior. This study also suggests that enhancement of social enterpreureship in each individual at work through education should be considered.

• Journal of Family Resource Management and Policy Review
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• v.20 no.2
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• pp.57-74
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• 2016

This study examines the level of work-life balance for Nonprofit organization(NPO) workers and their turnover intentions, to identify how work-life balance affects workers' turnover intention. From October 10 to November 10, 2013, a survey was conducted among workers at NPOs located in Busan, South Korea, through interviews, emails, and mail, and 286 responses were used for this analysis. The results showed that the NPO workers' level of work-life balance was 3.12 for work-family life, 3.07 for work-leisure life, and 3.02 for work-personal life on a five-point scale; the median value was 3.0. Turnover intention was 2.71, which was slightly lower than the median value of 3.0, again on a five-point scale, but it was relatively higher for younger workers, single workers, workers who indicated a lower level of work-personal life balance, and workers whose education included two-years or less of college. These findings suggest that it is important to determine factors that lower turnover intention among these workers and develop programs and support that enhances work-life balance, particularly work-personal life balance.