本研究以利益關係人理論為基礎，組織認定為核心概念，探討非營利組織中各類利益關係人所知覺之組織認定內涵。共針對七家社會救助類別的非營利組織，進行了15場半結構的深度訪談，受訪者類別共包含高階主管(執行長、副執行長)、中階主管(部門主任、資深員工等)及志工。在以紮根理論建議的技巧分析後，發現非營利組織的認定內涵，可以用「內部—外部」及「動態—靜態」兩大取向來描述，亦可用更細緻的5種向度、10種類別來分類。

Using stakeholder theory as the basis and organizational identity as the core concept, this research probed into the content dimensions of the stakeholders' organizational identity connotation in the nonprofit organization. 15 semi-structural interviews of 7 NPOs were collected. The respondents ranged from top management (CEO, vice-CEO), middle managers (ex. directors of social workers), administrative staff, to volunteers. After grounded theory analysis, two main approaches (inside vs. outside; static vs. dynamic) and five dimensions, ten categories were inducted from qualitative data.