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비영리조직의 지배구조가 기부금 및 보조금수입에 미치는 영향 : 사회복지사업을 중심으로
황국재 ( Kook-jae Hwang ),양종익 ( Jong-ik Yang ) 한국회계학회 2017 회계저널 Vol.26 No.4
The role of nonprofit sectors in Korea is recently becoming important and there has been increasingly more social attention to it. However, few empirical studies on Korean nonprofit organizations have been conducted. This paper examines the governance structure and the effect of donations and government grants in Korean nonprofit sector. And this study use data on public interest disclose site of the National Tax Service in Korea. The governance of profit organizations can be understood as a mechanism to control the manager in order to maximize the shareholders` wealth. But the governance of nonprofit sectors helps to achieve the mission and unique purpose. In a nonprofit organization where shareholders do not exist, donors or grant sponsors play a role of shareholders. If they are interested in a nonprofit organization that efficiently achieves its own purpose and operates transparently, it can be predicted that governance improvements will positively impact donations and government grants. The results of this study are as follows. First, it can be seen that the governance of nonprofit sectors has a significant influence on donations because the governance and donation have a statistically significant positive(+) association. Second, there was no statistically association government grants effect. This implies that grants from domestic nonprofit sectors are less related to governance and are influenced by other factors such as reputation, size and business type.
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