사회복지법인 공시제도 인식의 가설발견적 접근

This study systematically analyzes the subjective perception on the disclosure of social welfare foundations through depth interviews and study preceding thesis. Specially, this study suggests exploratory process for the later empirical study through setting up a hypothesis on the perception of the disclose of social welfare foundations as Q methodology that is the qualitative methodology. So, 32 Q statements were sampled from the Q－concourse and sorted by 30 people called P－samples or P-sorters. 30 P－samples are composed of social welfare foundation managers, welfare government officials and KICPAs. The results are follows. First, the perception on the disclose of social welfare foundations was classified into 4 types by using Q methodology. The type Ⅰemphasized the disclose and auditing of social welfare foundations. So, the type Ⅰ is called 「Disclose and Auditing Type」. Type Ⅱ emphasized the management of donation fund on the expenditures and incomes. So, the type Ⅱ is called 「Donation Management Type」. Type Ⅲ emphasized the control system on authority abuse of the chief director. So, the type Ⅲ is called 「System Setting Type」. Type Ⅳ emphasized the morals consciousness and then called 「Morals Consciousness Type」. Second, as a result of cross－analysis by type to examine the utility of Q－methodology as a “abductive approach”, the Q－methodology of subjectivity research showed that the level of involvement of the social welfare foundation, I can find a hypothesis that there is a significant differences. Therefore, this study explains the usefulness of the Q methodology as a abductive approach.