Financial Accountability of Religious Organizations: The Cases of the Presbyterian Church and Tzu Chi

• Main Authors: Wong, Shu-Chuan, 翁淑娟
• Other Authors: 湯京平
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/bj5582

碩士 === 國立政治大學 === 行政管理碩士學程 === 106 === Financial transparency has been important for the philanthropic charities to solicit donation because the donors need to assure that their donation would be used in a meaningful way. It might not be the case, however, in religious fundraising. Since the gods are believed to be omniscient, the benevolence of the donators would be acknowledged and the credit of giving would be marked no matter how the money is used by the agents of the gods. It is therefore puzzling to see different strategies in maintaining financial accountability among religious groups. Two contrasting cases, Presbyterian Church and Tzu Chi, are exploited in this study. The former has the tradition of providing a crystal clear financial statement, while the latter remains a more traditional style. What factors have contributed to such difference? By in-depth interviews this study illustrates the dynamics between the religious groups and the potential donators. Some policy suggestions are brought up for conclusion.