非營利組織的出現，是為彌補公部門與私部門未竟事宜所造成的偏差與不足，非營利組織參與社會活動的重要性日益增加，非營利組織的協力，將促進公民社會的發展。然而，知名非營利組織頻頻傳出重大醜聞，重創了社會大眾對於非營利組織的公共信任。因此，本研究以曾經捐款給非營利組織的民眾為研究對象，探討其非營利組織課責行為的認同程度是否影響捐款意願。經實證分析結果顯示：1.捐款者之捐款目的與學歷在認同程度具有顯著性差異；2.捐款者對非營利組織課責行為之認同程度與捐款意願呈顯著正相關；3.捐款者對法律規範、績效評鑑、公民參與、資訊公開與組織目標，五個課責行為構面之認同程度與捐款意願均有顯著性相關。因此，本研究提出以下建議：1.持續課責，以維持組織的永續性；2.維持組織運作的透明度，促進自律道德的形成；3.以捐款特性行銷不同募款計畫；4.本著組織服務宗旨，配合當前社會需求。 Non-profit organizations participating in social activities becomes more and more important, and NPOs compensate for the deviations and inadequate matters that the public sector and private sector are unable to provide. However, some well-known NPOs have had scandals and lost trust from the society. This study proposed to explore whether the donors’ approval of accountability would affect their donation willingness to NPOs.Several issues announced from empirical evidence as follows: 1) the identification from donors would be affected by their purposes and education level; 2) a positive correlation between the donors’ approval of accountability and willingness was reported; 3) the accountability acts of legal norms, performance evaluation, citizen participation, information disclosure and organizational goals are all significantly correlated to donation willingness. The authors therefore make some suggestions as follows: 1) continuingly accountable in order to maintain the sustainability of NPOs; 2) maintaining the transparency of the operation, and promote the self-discipline; 3) make different marketing plans on the basis of donors’ characteristics; 4) follow NPOs’ principle and provide services to meet the current needs of the community.
