近年來社會企業蓬勃發展，受到社會相當程度之重視，本研究深入探討社會企業內部之利害關係人互動並帶出社會企業離異現象，其為不同利害關係人間，對於公司社會價值創造之認定的不同想法，以期對於台灣社會之社會企業概念做進一步釐清。

本論文以敘說探究之質性研究方法進行訪談與分析，透過個案詳述A公司之三項重要事件：App設計與資訊調查、新竹培力計畫以及策略轉換，並將身障者與經營者進行故事之分別撰寫，詳述離異現象之細節。研究者將幫助身障者走出家門以及無障礙資訊之傳遞、提供身障者工作機會獲得足以生存的薪水、提升身障者的就業技能此三項A公司重要任務分節敘述，對於雙方想法間不同作出分析與解釋。最後研究者將離異現象歸因為A公司內部溝通問題以及社會上對於社會企業之模糊觀點，進而提出兩項結論：

1.台灣之社會企業多被外界賦予非營利組織之印象，導致社會企業盈利面向遭到忽略或隱蔽不談。
2.藉兩極化企業精神論述(Polarized entrepreneurship discourse)概念闡明社會企業同時具有光明面與黑暗面，在創造公益價值時勢必也需要兼顧獲利原則，此為吾人應認清之社會企業真實面貌。

Recent years, Social Enterprise is prospering and attract more and more attention of society. This research aims at exploring the relationship between different stakeholders in social enterprise and brings up the idea “alienation”, means the contrast attitudes towards social value provided by the social enterprise, in order to clarify the concept of social enterprise in Taiwanese society.

This research is based on the narrative inquiry to interview and analyze, as a case study demonstrating three important events in social enterprise A: Apps design and data searching, Empowerment Employment Program in Hsinchu, and strategic pivot. Through different story expounded by employees and employers, shedding the light on the detail of “alienation”. There are three main tasks in social enterprise A: Helping physically impaired peoples and information delivering, Providing jobs to physically impaired peoples and fair salary, and working skills cultivation. Reacher described these three tasks in different chapters, analyzes and explains different ideology between employees and employers. In the end, researcher attributes this “alienation” to the problem of inner communication and the blurred concept of social enterprise in our society, and come up with two conclusions:

1.Social enterprise in Taiwan is usually regarded as a non-profit organization, in this case, the profit earning aspect is ignored and seldom be recognized.
2.The concept “Polarized entrepreneurship discourse”, demonstrates that there is both dark and bright side in social enterprise, creating social value and profit chasing are both important. This is the whole picture about social enterprise that we should know.

第一章、緒論...........................................................................................................................1
第一節、我與A公司.......................................................................................................1
第二節、研究問題的產生.............................................................................................2
第二章、文獻探討與理論背景...............................................................................................4
第一節、社會企業之緣起.............................................................................................4
第二節、台灣社會企業發展概況.................................................................................5
一、始源於非營利組織........................................................................................5
二、從非營利組織轉變為社會企業....................................................................5
三、新型態的社會企業產生................................................................................6
第三節、社會企業觀念探討.........................................................................................7
第三章、研究方法.................................................................................................................10
第一節、敘說探究法...................................................................................................10
一、概念簡介......................................................................................................10
二、使用緣由......................................................................................................10
第二節、研究對象.......................................................................................................11
一、A公司身障者.......................................................................................12
二、A公司經營者.......................................................................................12
第三節、研究資料.......................................................................................................12
一、訪談資料......................................................................................................12
二、直接觀察......................................................................................................12
三、次級資料......................................................................................................13
第四節、分析過程概述...............................................................................................15
第四章、個案故事.................................................................................................................17
第一節、關於A公司.....................................................................................................17
一、背景概述......................................................................................................17
二、創立緣起......................................................................................................17
三、營運模式......................................................................................................18
第二節、App設計與資訊調查.....................................................................................20
一、身障者..........................................................................................................20
二、經營者..........................................................................................................22
第三節、新竹培力計畫...............................................................................................24
一、身障者..........................................................................................................24
二、經營者..........................................................................................................26
第四節、策略轉換.......................................................................................................26
一、身障者..........................................................................................................27
二、經營者..........................................................................................................27
第五章、研究分析與發現.....................................................................................................30
第一節、走出家門融入社會及無障礙資訊傳遞.......................................................30
第二節、工作提供獲得薪水.......................................................................................32
第三節、工作能力提升...............................................................................................35
第四節、社會企業的離異現象...................................................................................39
第六章、研究結論與限制.....................................................................................................42
第一節、研究小結……...............................................................................................42
一、A公司內部溝通問題...................................................................................42
二、社會企業之模糊觀點..................................................................................43
第二節、被賦予非營利印象的社會企業概念...........................................................43
第三節、兼具光明面與黑暗面之社會企業…...........................................................45
第四節、研究限制.......................................................................................................46
參考資料...............................................................................................................................47

中文文獻
台灣社會企業創新創業學會(2013)。我們的小幸福小經濟：9個社會企業熱血·追夢實
戰故事。台北市：新自然主義、幸福綠光
社企流作者群(2014)。社企力！社會企業=翻轉世界的變革力量。用愛創業，做好事
又能獲利！。台北市：果力文化、漫遊者文化、大雁文化
何畏、易家詳等譯(2005)。Schumpeter, J. A. 著。經濟發展理論。台北縣新店市：左
岸文化、遠足文化
吳書瑜譯(2014)，Frankel, C.,& Bromberger, A. 著。如何打造社會企業-以人為本的
新商機，幸福經濟帶來大收益。台北市：時報文化
李慶芳(2013)。質化研究之經驗敘說-質化研究的六個修煉。新北市：高立
林正全(2006)。台灣多元就業開發方案：總體成效--九十四年多元就業發方案成效評
估之發現。台北：行政院勞委會委託研究計畫
官有垣、涂瑞德(2000)。企業的社會責任及與第三部門的合作關係。地方研考電子簡訊，第四期
官有恒總策劃(2003)。台灣的基金會在社會變遷下之發展。台北市：洪建全基金會
官有垣等(2012)。社會企業：台灣與香港的比較。高雄市：巨流
楊君琦&郭欣怡.(2011).社會企業組織型態與經營類型之初探.輔仁管理評論,18(1), 53-77.
齊若蘭譯(2004)，Drucker, P. 著。彼得·杜拉克的管理聖經。台北市：遠流
蔡敦浩、王慧蘭、劉育忠(2001)。敘說探究的第一堂課。台北市：鼎茂

英文文獻
Alter, S. (2002). Case studies in social enterprise: Counterpart international’s experience. Washington, DC: Counterpart International.
Berglund, K., Johannisson, B., & Schwartz, B. (Eds.). (2012). Societal entrepreneurship:
positioning, penetrating, promoting. Edward Elgar Publishing.
Berglund, K., & Johansson, A. (2007). Entrepreneurship, discourses and conscientization
in processes of regional development. Entrepreneurship and Regional
Development, 19(6), 499-525.
Boschee, J. (1995). Some nonprofits are not only thinking about the unthinkable, they're
doing it-Running a profit. Across the Board, The Conference Board Magazine, 32(3),
20-5.
Bruner, J. (1996). The culture of education. Harvard University Press.
Dees, G. (1998). Enterprising Non-profits Harvard Business Review. January/February,
55-60.
Dees, J., & Anderson, B. (2006). Framing a theory of social entrepreneurship: Building
on two schools of practice and thought. Research on social entrepreneurship:
Understanding and contributing to an emerging field,1(3), 39-66.
Defourny, J., & Borzaga, C. (2001). From third sector to social enterprise 1-28.
London: Routledge.
Defourny, J., & Nyssens, M. (2010). Conceptions of social enterprise and social
entrepreneurship in Europe and the United States: Convergences and
divergences. Journal of social entrepreneurship, 1(1), 32-53.
EMES Euro Research Network (1997, 1998) “The Emergence of Social Enterprise. A New
Answer to Social Exclusion in Europe”, Semestrial Progress Reports to the European
Commission.
EMES Euro Research Network (2006), Study on Promoting the Role of Social Enterprises in
CEE and the CIS, Initial Overview Study for the UNDP-BRC.
Mair, J., & Marti, I. (2006). Social entrepreneurship research: A source of explanation,
prediction, and delight. Journal of world business, 41(1), 36-44.
Mishler, E. (1995). Models of narrative analysis: a typology. Journal of Narrative & Life
History.
Nicholls, A. (Ed.). (2008). Social entrepreneurship: New models of sustainable social
change. OUP Oxford.
Reisch, G. (1991). Chaos, history, and narrative. History and theory, 30(1), 1-20.
Riessman, C. (1993). Qualitative research methods, Vol. 30. Narrative analysis.
Steyaert, C., & Katz, J. (2004). Reclaiming the space of entrepreneurship in society:
geographical, discursive and social dimensions. Entrepreneurship & regional
development, 16(3), 179-196.
Weick, K. (1995). Sensemaking in organizations (Vol. 3). Sage.
Young, D. (2001). Organizational identity in nonprofit organizations: Strategic and structural implications. Nonprofit management and leadership, 12(2), 139-157.

相關網站
B Crop Taiwan Movement
http://www.bcorptaiwan.com/
內政人民團體全球資訊網
http://law.moj.gov.tw/LawClass/LawAllIf.aspx?PCode=D0050091
名師講堂-談社會企業(今周刊)
http://www.businesstoday.com.tw/article-content-80447-98544
證券櫃檯買賣中心
http://www.tpex.org.tw/web/regular_emerging/creative_emerging/Creative_emerging_05.php?l=zh-tw