BSC관점의 사회복지법인 운영 인식에 대한탐색적 연구

This study systematically analyzes the subjective perception on social welfare foundations management and accounting through in－depth interviews and study preceding thesis. In particular, this study suggests exploratory processes for the later empirical study through setting up a hypothesis on the perception of social welfare foundations management as Q methodology that is the qualitative methodology. This study also uses the BSC(balanced scorecard) that is the performance system on business and non-business organizations. So, Q statements were abducted from perception statements and then were operated using BSC. And 23 Q statements were sampled from the Q-concourse and were sorted by 24 people called P－samples or P－sorters. The 24 P－samples are composed of social welfare foundation heads and managers, and tax accountants and CPAs. The results are as follows：First, Type Ⅰemphasized management of transparent accounting and efficiency. So the Type Ⅰ is called 「Transparency emphasized」. Type Ⅱ is expected to create the value production for operating the social welfare organization. So the Type Ⅱ is called 「Value－Production emphasized」. Type Ⅲ emphasized not business mind but native mind of the social welfare. So the type Ⅲ is called 「Welfare Native Mind」. This study investigated the perception of Social Welfare Foundations Management of social welfare officials and accountants. This study showed the significant difference in their perceptions. On the basis of the result of this study, it is expected that qualitative methodology could be used as an abductive approach for empirical studies.