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 stud
