Abstract:
Governance is a critical component of the effective management of a nonprofit sport
organisation. Boards in this governance system play an important role to guide their
organisations. While a number of agencies have provided documents of what boards should
perform in their organisations, these documents remain descriptive. Empirical research on
board roles particularly in a dual board system has been deficient. The purpose of this
research therefore was to empirically investigate board roles in nonprofit sport organisations
with a dual board system in Taiwan. 158 directors and 103 supervisors from 24 nonprofit
sport organisations completed questionnaire regarding board roles. Two factor analyses were
conducted. A 20-variable/4-factor scale of roles of directors and a 9-variable/2-factor scale of
roles of supervisors were generated. Several conclusions were made based on results of this
study.
