Country/Region： Japan

researchmap

Country/Region： Japan

researchmap

Country/Region： Japan

researchmap

researchmap

researchmap

researchmap

researchmap

researchmap

researchmap

researchmap

researchmap

researchmap

researchmap

Committee type：Government

researchmap

Committee type：Municipal

researchmap

researchmap

Committee type：Municipal

公益法人会計を含む

researchmap

Committee type：Municipal

researchmap

Authorship：Principal investigator 

Grant amount：\2720000 （ Direct Cost: \2210000 、 Indirect Cost：\510000 ）

本研究は、なぜ補助金の会計的取扱いが組織形態(営利法人、公的組織、民間非営利法人など)ごとに異なるのか、そしてその会計処理はどうあるべきかについて、補助金の本質を明らかにすることによって解明することを目的とするものである。会計処理については、すでにこれまで制度間比較を一定程度行ってきているので、それを網羅的に補強するよう努めるとともに、本研究では法律的側面(補助金適正化法、民法、債権法、契約法、会社法、金融商品取引法等)や実務的側面に研究の幅を広げてこれまでの研究と融合するかたちで多角的に発展させることとしている。これらの研究から、補助金が収益なのか、負債なのか、純資産なのかという点を明らかにしていきたい。
本研究では、研究の要素を(1)本質な研究①法律・制度の側面、②会計概念の側面、(2)会計基準・処理の研究①営利企業の側面、②公的組織の側面、③民間非営利組織の側面、(3)固有事情(組織特性、主管官庁との関係等)に分け、3年間の研究中において各年度で力点を置く要素を決めて研究を推進することとしている。研究1年度目にあたる本年度においては、(1)本質部分(内外の文献を収集・読み込みによる研究を行う)、(2)会計基準・処理の中の「医療法人」の部分(基準等の研究と、実務の研究のために実際に病院を訪問しての実務ヒアリング)及び(3)固有事情調査の部分(所管省庁、NPO法人訪れての実情ヒアリング等)に重きを置いて研究を遂行した。
これらの研究成果の一部は学会報告を行ったのち、同各界の学会誌に原稿を投稿(現在査読中)している。

researchmap

Grant amount：\2600000 （ Direct Cost: \2000000 、 Indirect Cost：\600000 ）

In this study, I examine the accounts information that an outside person can judge about the financial condition of the care service company. I compare Japan, United States, Australia on this occasion. The study reached from the side of information contents and the side of the information disclosure means.
I studied it from the viewpoints such as the differences of the way of thinking of the comparison of nursing-care insurance system and the financing information disclosure system, the comparison of accounting standards, the comparison of the database of the company information and the accountability. The technique of the investigation is a field work, the hearing to an expert concerned, documents investigation, a questionnaire.The difference in financing information disclosure concerns with the consciousness of tax and social premium that has deep relation to resources of the care service company.

researchmap

Grant amount：\15600000 （ Direct Cost: \12000000 、 Indirect Cost：\3600000 ）

The following issues with regard to the new public accounting reform in Japanese local governments are discussed in this research. This includes research on the theoretical framework and purpose of public accounting; empirical study of the application and practice of the new accounting system in local governments; a survey of utilization of public accounting; a study on the way the local public sector audit should be under the new system; and comparative studies of the new accounting system in Japan and international public sector accounting systems.

researchmap

Grant amount：\1950000 （ Direct Cost: \1500000 、 Indirect Cost：\450000 ）

This research addresses the issue of hospital accounting into which a method of corporate accounting treatments is already in place. I exchanged ideas with businessmen and researchers, surveyed 239 hospitals by questionnaire(rate of collection 31%), wrote a report, and returned findings to replier) and read literature. Through the course of research, I can summarize the findings in two points : 1) the method helps to increase transparency of hospital accounting. 2) the method doesn't always help to improve the hospital management efficiency.
Future studies will focus on developing new way on how to connect management practice using cash based accounting with accounting practice using accrual based accounting.

researchmap

Grant amount：\1150000 （ Direct Cost: \1000000 、 Indirect Cost：\150000 ）

Currently the environmental accounting has been being introduced in many companies in our country. However, the popular environmental accounting is confined to be a table that just adds up environmental accounting intonation. The purpose of this study is to consider how to advance the environmental accounting into the accounting with organic calculation system built-in between intimation elements.
To do this, it is necessary to introduce the double-entry bookkeeping to the environmental accounting, to arrive at a balance sheet as the stock information. In addition, in order to push forwards this study concretely, we narrowed down the study subject to the environmental accounting of local government
At first, this study examined the present conditions such as environmental accounting standards in our country and several foreign countries by documents. And investigation went on a business trip, fox fact-finding about environmental policies and regulations.
The results of this study are as follows ; First, we conducted a survey of domestic and overseas precedent studies, analyzing strengths and weaknesses of each study. Then, based also on opinion exchanges with domestic and overseas practicing people etc., we proposed an environmental balance sheet that incorporated the idea of the debt in the independent administrative agencies.
During the study period, we conducted questionnaire survey with sections related to environmental measures in local government etc., confirming that the direction of this study is also useful to the society From now on, with the suggestions obtained through the presentation in the academic society taken into consideration, we will try to clarify the concept of the environmental assets and the environmental debts. Also we will study to aim at constructing environmental balance sheet in various organizations.

researchmap