This study examines the effectiveness of supervisory functions in social work, focusing on the differences in evaluations between supervisors and social workers regarding administration, mediation, education, and support. Structured questionnaires were distributed to supervisors and social workers from nonprofit organizations across 21 counties in Taiwan, yielding 205 valid responses from supervisors and 349 from social workers. Key findings include: (1) discrepancies in effectiveness evaluations; (2) increased demand for mediation functions; (3) educational background influencing expectations; (4); the necessity to enhance supervisory functions. Based on these findings and (5) tension between professionalization and practical needs, five recommendations are proposed for further research into evaluation mechanisms, differing organizational needs, educational impacts, professionalization challenges, and developing a research framework for supervisory functions.