非營利組織會計人員核心職能研究

Abstract

本研究旨在界定非營利組織會計人員核心職能，藉由研究調查結果提出建議，作為非營利組織甄選、培訓會計人員之參考。本研究首先蒐集國內外相關文獻，進行分析與歸納，經過文獻探討編製出「非營利組織會計人員核心職能界定調查問卷」。接著以德菲法進行調查，並進行三回合的意見徵詢，全桯參與本研究之德菲法委員共計十六人。經由德菲法調查所得資料，以平均數、中位數、眾數、標準差、全距及K-S單一樣本檢定等統計方法，進行分析。藉以得到非營利組織會計人員核心職能的行為指標及重要程度。研究發現非營利組織會計人員核心職能包含九個主構面、廿七項次構面及九十一個行為指標。最後，依據研究發現及結論，針對非營利組織及其會計人員與後續研究者提出建議。

This study defined the accountant’s core competencies in the non-profit organization and made suggestion for the examination and the improvement of core competencies of this post in accordance with the research results. These suggestions would help non-profit organization select or train accountants. First, this study analyzed and generalized related literatures to compile a Delphi “Questionnaire for the Definition of Accountant’s Core Competency.” Sixteen Delphi committees were polled for three times, then the data of which was analyzed by mean, median, mode, standard, range, and one-Sample K-S. The accountant’s competency in non-profit organization should cover 9 main factors, 27 sub-factors, and 91 behavior index. At last, this study made suggestions for the non-profit organization, the accountant’s of non-profit organization, and further researcher, in accordance with the research results.