비영리기관의 투명성 인식에 대한 질적 연구 - 잠재기부자, 비영리 종사자, 여론 주도자를 중심으로 = A Qualitative Study on the Perceptions on the Transparency of Nonprofit Organizations - Focusing on Potential Donors, Nonprofit Workers and Opinion Leaders

다국어 초록 (Multilingual Abstract)

The purpose of this study is to comprehensively analyze the experiences and perceptions on the transparency of nonprofit organizations; expand the horizon of research on the transparency of nonprofits; and provide directions for the marketing and fundraising strategies of nonprofit organizations. The qualitative research method was adopted to overcome the limitations of the existing research on perceptions of nonprofit transparency that is concentrated on quantitative research and on concepts defined within the context of the West. Careful analysis was made based on the common factors and differences in perceptions of transparency of potential donors, nonprofit workers, and opinion leaders. The main findings of this paper can be summarized as follows.
First, contrary to theoretical concepts, the overall efficiency of operating costs or effectiveness of projects are recognized as important aspects of nonprofit transparency. Second, donors' motivations and their expectations of transparency are both emotional and relational. In this case, emotional information such as cases (story) and face photographs (images) could be perceived as more important than transparency information centered on accounting and financial information. Third, while non-donors view transparency to impact donation decisions, donors have the opposite view that it does not. A new possibility was discovered that ‘transparency’ may not be a subject of great consideration when making the decision to donate. Fourth, in relation to non-profit transparency, ‘accessibility to information’ is more important than the type and amount of disclosed information. Here, ‘accessibility to information’ needs to include active communication efforts for information in addition to disclosing information.

국문 초록 (Abstract)

본 연구는 비영리기관의 투명성에 대한 경험과 인식을 종합적으로 분석하여, 비영리 투명성 연구의 지평을 확대하는 것을 목적으로 하는 탐색적 연구이다. 기존 비영리 투명성 인식에 대한 연구가 서구의 맥락에서 만들어진 개념정의와 양적 연구에 집중되었다는 점을 극복하기 위해 질적 연구방식을 채택하였으며 잠재기부자, 비영리 종사자, 여론 주도자가 각자의 비영리 투명성 인식에서 공통점과 차이점에 주의하여 분석하였다. 본 연구의 주요 발견을 요약하면 다음과 같다.
첫째, 연구 참여자 전반에서 ‘투명성’의 이론적 정의에 포함되지 않는 운영비 효율성이나 사업의 효과성을 비영리 투명성의 중요한 측면으로 인식하고 있었다. 둘째, 기부자의 기부동기와 투명성에 대한 기대는 감성적이고 관계적인 성격이다. 이 경우 기존 회계와 재무정보 중심의 투명성 정보를 사례(스토리)와 얼굴 사진(이미지)과 같은 정서적 정보를 더 중요하게 인식할 가능성이 있다. 셋째, 투명성이 기부결정에 미치는 영향에 대해 비기부자는 영향을 미친다라고, 기부자는 영향을 미치지 않는다고 정반대로 인식한다. 기부를 결정하는 시점에 ‘투명성’이 큰 고려대상이 아닐 수 있다는 가능성이 새로이 발견되었다. 넷째, 비영리 투명성과 관련하여 공개하는 정보의 종류와 양보다 어떻게 전달할 것인가라는 ‘정보 접근성’이 더 중요하다. 여기에서 ‘정보 접근성’은 정보를 갖추어 두는 것 외에 정보의 적극적 소통노력을 포함시키는 것이 필요하다.

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