2020年COVID-19席捲全球，各國不論在經濟或社會層面皆受到新冠疫情所帶來的重大影響，而數位轉型議題的重要性也在此段期間被大力突顯，各組織皆嘗試透過科技工具的力量以面對大環境的動盪，並嘗試做出調整因應，國內的第三部門亦是如此。本研究針對非營利組織於疫情前後的數位轉型歷程變化進行深入探討，以了解影響組織進行數位轉型的因素為何，並分析組織採用的應對策略。本研究採用質性研究方法，首先以自律聯盟發表之《2022 數位時代下的公益現況調查報告》中民眾前次捐款數量最多的二十家非營利組織作為基礎，再進一步設立2022年捐款金額最高及疫情後捐款金額成呈現正成長等兩項條件，最終共有五家組織作為訪談對象，以半結構式深度訪談法進行，蒐集組織於疫情前後與數位轉型相關的業務推展狀況，與文獻對照進行分析與討論。研究發現，促使組織進行數位轉型的驅動力為開發募資管道以及效率的提升，前者目的是為回應捐款人支付習慣的轉變，並進一步鞏固組織財務穩定性；後者則是為了改善既有人力的運用效益。而組織面臨的挑戰則是源自於資金有限性，無法長期雇用資訊人才協助發展數位相關業務；其次則是疫情後不斷升高的駭客攻擊與詐騙頻率，導致資訊安全防護已成為現今非營利組織相當重視的議題。此外研究者進一步發現，疫情期間組織對外提供更多線上服務，並加速內部流程的數位化，以因應無接觸的防疫政策及居家辦公型態，於短期內大幅提升員工及志工的數位能力、且組織運作型態的轉變屬於漸進式，而在資訊安全保障方面則透過人員資安意識提升搭配與資訊公司的密切合作，雙管齊下以全面強化資安防護，故本研究認為在疫情的影響下國內非營利組織的數位轉型歷程有所推進。

COVID-19 has swept the world in 2020. All countries have been significantly affected by the epidemic on both the economic and social levels. The importance of digital transformation has also been strongly highlighted during this period, and various organizations have tried to use technological tools to It has the strength to face the turbulence of the general environment and try to make adjustments. The same is true for the domestic third sector. This study uses a semi-structured interview method to deeply explore the changes in the digital transformation process of non-profit organizations before and after the epidemic, to understand the factors that influence the digital transformation of organizations, and to analyze the response strategies adopted by organizations.This study adopts qualitative research methods, first based on the 20 non-profit organizations with the largest number of public donations in the "2022 Public Welfare Current Situation Survey Report in the Digital Era" published by the Self-Discipline Alliance. Two conditions were further set up: the highest donation amount in 2022 and the positive growth of donation amount after the epidemic. In the end, a total of five organizations were interviewed. Semi-structured in-depth interviews were conducted to collect business promotions related to digital transformation of the organizations before and after the epidemic. status, analyzed and discussed in comparison with the literature.The study found that the driving forces for digital transformation in organizations are developing fundraising pipelines and improving efficiency. The former is to respond to changes in donor payment habits and further consolidate the financial stability of the organization; the latter is to improve existing human resources application benefits. The challenges faced by organizations stem from limited funds and the inability to hire information talents long-term to assist in the development of digital-related businesses; secondly, the increasing frequency of hacker attacks and fraud after the epidemic has caused information security protection to become a non-profit nowadays An issue that the organization attaches great importance to.In addition, researchers further found that during the epidemic, organizations provided more online services to external parties and accelerated the digitization of internal processes to cope with the contactless epidemic prevention policy and work-from-home model, which significantly improved the digital capabilities of employees and volunteers in the short term. , and the change in organizational culture is gradual, and in terms of information security protection, it is through the improvement of personnel's information security awareness and close cooperation with information companies, a two-pronged approach to comprehensively strengthen information security protection. Therefore, this study believes that under the influence of the epidemic, domestic the digital transformation journey of nonprofit organizations has advanced.

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