||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. Therefore, whether in education and culture, arts, social welfare or community construction, NPOs will give assistance, and promote the development of civil society. However, some well-known NPOs have been created many scandals. The low operational efficiency and disadvantages of behaviors hit the public trust from the general public. Thus, this study explore whether the donors’ approval of accountability would affect their donation willingness to NPOs.|
The study collected paper questionnaires 168 and 164 online questionnaires (a total of 308 valid questionnaires). The purposes of this study are: first, to explore the differences about the donors’ demographic variables to the donors’ approval of accountability . Second, to explore the correlation between the donors’ approval of accountability and donation willingness. Third, to provide specific recommendations about the future direction of sustainable development to NPOs.
The empirical results show : First, in the demographic variables, the donors’ contribution purposes and education to the approval of accountability are significant different. Second, the correlation between the donors’ approval of accountability and donation willingness is significantly positive. Third, the accountability acts of legal norms, performance evaluation, citizen participation, information disclosure and organizational goals are all significantly correlated to donation willingness. Compared with each dimension, “information disclosure” is the most significantly correlated. Then, the study makes the following recommendations: First, continuingly accountable, in order to maintain the sustainability of NPOs. Second, maintain the transparency of the operation, and promote the self-discipline. Third, put different marketing plan to different donors. Forth, keep the spirit of the NPOs’ principle and provide services that meet the current needs of the community.