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The Roles of Governmental Accounting in Policy Making Process

Research Project

Project/Area Number 07303018
Research Category

Grant-in-Aid for Scientific Research (A)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionYokohama National University

Principal Investigator

SUMITA Kazutoyo  Yokohama National University, Faculty of Business Administration, Professor, 経営学部, 教授 (00047911)

Co-Investigator(Kenkyū-buntansha) HAYASHI Masahiko  University of Marketing and Distribution Science, Faculty of Information Science, 情報学部, 助教授 (40248159)
KAWARADA Takashi  Kobe University of Commerce, School of Economics and Business Administration, Pr, 商経学部, 教授 (00169781)
KAMEI Takafumi  University of Marketing and Distribution Science, Faculty of Information Science, 情報学部, 教授 (80109719)
KAWANO Masao  Yokohama National University, Faculty of Business Administration, Professor, 経営学部, 教授 (50049607)
YOSHIDA Hiroshi  Kyushu Sangyo University, Graduate School of Management, Professor, 大学院・経営学研究科, 教授 (10047425)
Project Period (FY) 1995 – 1997
Project Status Completed (Fiscal Year 1997)
Budget Amount *help
¥2,900,000 (Direct Cost: ¥2,900,000)
Fiscal Year 1997: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1996: ¥2,000,000 (Direct Cost: ¥2,000,000)
KeywordsGovernmental Accounting / Public Policies / Accountability / Budgetary accounting / Performance Evaluation / Audit / Disclosure / Strategic Planning / 発生主義 / 資源会計 / 意思決定有用性 / 環境管理・監査 / 基金会計 / サービス・コスト / 公的会計責任 / 活動基準予算 / 業績評価システム / 連邦政府会計 / 地方公営企業会計 / ファンド会計 / SNA / 外郭団体の会計
Research Abstract

The objective of research is teh development of total information system that supports the process of formulating public policies, executing programs and evaluating results. It is revealed by international comparison study that Japanese governmental accounting system is out-of-date because it is expenditure-control-oriented and is unsuitable to performance evalation from the viewpoints of economy, efficiency and effectiveness. Furthermore auditing system has serious defects.
From a viewpoint of financial accounting accountability is the cornerstone of financial reporting. There are two points. The one is the development of governmental accounting models that is discussed worldwide. Some foreign countries already about the full accrual basis in common with business accounting instead of modified accrual basis. But the sift is a matter of controversy and it is necessary to carry out further studies both theoretically and practically. And the other is the improvement of financial disclosure system. Financial information of government requires to be communicated to the public. Then understandability is the most important charcteristic of information.
From a viewpoint of managerial accounting it is essential to link strategic planning and budgeting in order tod develop effective management system. It is predicated on the primacy of planning function. Strategic planning is not important in iteself, however, it is indispensable to focus on the process of feedback from performance measurements to strategic planning. From this standpoint management systems of central and local governments are defective in Japan.
Incidentally the results of research will be published in book form titled The Foundations of Governmental Accounting Reformation.

Report

(4 results)
  • 1997 Annual Research Report   Final Research Report Summary
  • 1996 Annual Research Report
  • 1995 Annual Research Report
  • Research Products

    (123 results)

All Other

All Publications (123 results)

  • [Publications] 隅田 一豊: "アカウンタビリティの拡充とSEA報告" 会計. 148・6. 93-107 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 隅田 一豊: "地方公営企業における経営分析とディスクロージャー" 公営企業. 27・9. 20-27 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 隅田 一豊: "地方自治体における監査制度の改革" 地方自治研究. 11・2. 12-22 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 隅田 一豊: "わが国地方自治体における監査制度のあり方" 横浜経営研究. 17・3. 42-58 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 吉田 寛: "地方自治体の予算・決算制度と資本的資産の会計" 地方財務. 510. 61-68 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 吉田 寛: "公会計モデルの改革" 会計検査研究. 16. 9-18 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 吉田 寛: "公会計の役割の確認と改革のシナリオ" 地方財務. 521. 1-14 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 河野 正男: "改訂SNAについて" 会計. 148・5. 1-14 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 河野 正男: "環境管理・監査制度の確立と環境会計の展開" 環境研究. 100. 30-33 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 河野 正男: "環境管理・監査に関わる問題点(1)" 会計. 152・2. 1-10 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 河野 正男: "環境管理・監査に関わる問題点(2)" 会計. 152・3. 123-136 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 橘 晋介: "地方自治体財務情報開示の現状と課題" 会計検査研究. 15. 26-46 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 亀井 孝文: "アカウンタビリティ概念と公会計情報" 地方自治研究. 10・2. 1-24 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 亀井 孝文: "ドイツ地方公営企業における会計問題" 会計. 149・2. 102-117 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 亀井 孝文: "資金理論的公会計論の構想" 南山経営研究. 11・2. 161-178 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 亀井 孝文: "スイス・カントンにおける公会計制度" 中部大学経営情報学部論集. 11・1. 311-327 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 亀井 孝文: "資金計算書をめぐる計算構造-公会計への導入を意識して-(1)" 会計. 152・5. 120-133 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 亀井 孝文: "資金計算書をめぐる計算構造-公会計への導入を意識して-(2)" 会計. 152・6. 84-93 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 瓦田 太賀四: "公会計責任と理解可能性" 会計検査研究. 15. 47-58 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 山本 清: "職務設計と組織文化" 岡山大学経済学会雑誌. 27・2. 233-261 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 山本 清: "政府システムの改革と官僚特性" 岡山大学経済学会雑誌. 28・2. 39-95 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 山本 清: "Comparative Studies in Governmental Auditing" 岡山大学経済学会雑誌. 28・3. 47-60 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 山本 清: "政府部門における固定資産会計の国際的動向と展望" 会計. 152・5. 108-119 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 山本 清: "水道事業の経営と会計" 公益事業研究. 49・2. 45-51 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 小林 麻理: "原価管理システムとしての活動基準予算の有効性" フジ・アカウンティング・レビュー. 2. 25-32 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 小林 麻理: "品質基準原価管理におけるコストドライバー分析" 経営実務. 499. 11-17 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 小林 麻理: "政府における戦略計画の有用性" フジ・アカウンティング・レビュー. 3. 25-36 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 小林 麻理: "政府における戦略計画と業績測定" 地方自治研究. 12・2. 25-37 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 林 昌彦: "自己組織化と会計情報システム" 会計. 150・3. 27-39 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 林 昌彦: "会計組織と会計情報システム" 流通科学大学論集 経済・経営情報編. 5・1. 109-121 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 吉田 寛 ほか: "神戸都市問題研究所編『自治体公会計の理論と実践』" 勁草書房, 204 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 瓦田太 賀四: "公会計の基礎理論" 清文社, 212 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 山本 清: "政府部門の業績主義人事管理" 多賀出版, 376 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Sumita, Kazutoyo: "Promoting Local Autonomy and Improving Public Accountability" Journal of Urban Management and Local Government Research. Vol.10, No.1. 31-39 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Sumita, Kazutoyo: "Improving Public Accountability and SEA Reporting" Accounting. Vol.148, No.6. 93-107 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Sumita, Kazutoyo: "Financial Analysis and Disclosure of Local Public Enterprises" Journal of Public Enterprises. Vol.27, No.9. 20-27 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Sumita, Kazutoyo: "Reformation of Audit Commissioners System in Japanese Local Government" Journal of Urban Management and Local Government Research. Vol.11, No.2. 12-24 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Sumita, Kazutoyo: "A Consideration on Audit Commissioners System in Japanese Local Government" Yokohama Busines Review. Vol.17, No.3. 42-58 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yoshida, Hiroshi: "Budgeting, Settlement of Accounts and Capital Asset Accounting of Local Government" Chihou Zaimu. No.510. 61-68 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yoshida, Hiroshi: "Reforms of Public Sector Accounting Models" Government Auditing Review. No.16. 9-18 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yoshida, Hiroshi: "The Recognition of Roles of Public Sector Accounting and Scenarios of Reformation" Chihou Zaimu. No.521. 1-14 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kawano, Masao: "From NNW to Green GNP" Yokohama Business Review. Vol.16, No.1. 19-27 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kawano, Masao: "On the Structure of Accounts in SNA 1993" Accounting. Vol.148, No.5. 1-14 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kawano, Masao: "Environmental Management, Environmental Audit and Environmental Accounting" Kankyoukenkyuu. No.100. 30-33 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kawano, Masao: "The Issues in Environmental Management and Audit (1)" Accounting. Vol.152, No.2. 1-10 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kawano, Masao: "The Issues in Environmental Management and Audit (2)" Accounting. Vol.152, No.3. 123-136 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Tachibana, Shinsuke: "Financial Disclosure Practices of the Ordinance designed Cities" Government Auditing Review. No.15. 26-46 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kamei, Takafumi: "Accountability and Governmental Accounting Information" Journal of Urban Management and Local Government Research. Vol.10, No.2. 1-16 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kamei, Takafumi: "An accounting issue of Public Enterprises in FRG" Accounting. Vol.149, No., 2. 102-117 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kamei, Takafumi: "A Conception of Governmental Accounting based on Fund Accounting theory" Nanzan Management Review. Vol.11, No.2. 161-178 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kamei, Takafumi: "Contonal Accounting System in teh Switerland" The Journal of the College of Business Administration and Information Science. Vol.11, No.1. 311-327 (1966)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kamei, Takafumi: "The Calculative Structure concerning Fund Statements : 1)" Accounting. Vol.152, No.5. 120-133 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kamei, Takafumi: "The Calculative Structure concerning Fund Statements : 2)" Accounting. Vol.152, No.6. 84-93 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yamamoto, Kiyoshi: "Job Design and Organizational Culture" Okayama Economic Review. Vol.27, No.2. 233-261 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yamamoto, Kiyoshi: "Political-Bureaucratic Relationships in Japan and teh UK" Okayama Economic Review. Vol.28, No.2. 39-97 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yamamoto, Kiyoshi: "Comparative Studies in Governmental Auditing" Okayama Economic Review. Vol.28, No.3. 47-60 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yamamoto, Kiyoshi: "Capital Accounting for the Public Sector-Harmonization or Divergence?" Accounting. Vol.152, No.5. 108-119 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yamamoto, Kiyoshi: "Management and Accounting in Water Utilities" Journal of Public Utilities Economics. Vol.49, No.2. 45-51 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kobayashi, Mari: "Activity-Based Budgeting as Cost Management System" Fuji Accounting Review. No.2. 25-32 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kobayashi, Mari: "Cost Driver Analysis of Quality Based Cost Management" Keieijitsumu. No.499. 11-17 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kobayashi, Mari: "Strategic Planning for the Government" Fuji Accounting Review. No.3. 25-36 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kobayashi, Mari: "The Strategic Planning and Performance Measurement for the Government" Journal of Urban Management and Local Government Research. Vol.12, No.2. 25-37 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Hayashi, Masahiko: "Self-Orgaization and Accounting Information Systems" Accounting. Vol.150, No.3. 27-39 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Hayashi, Masahiko: "Accounting Systems and Accounting Information Systems" The Journal of The University of Marketing and Distribution Science ; Information, Economics & Management Science. Vol.5, No.1. 109-121 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Sumita, Kazutoyo: "Accounting Disclosure and Audit of extra-departmental organizations", in Kobe Institute of Urban Research (ed.), Accounting for Local Government : Theories and Practics. Keisoshobou, 124-143 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Sumita, Kazutoyo: Promoting Local Autonomy and Improving Public Accountability, in Nippon Urban Management and Local Government Research Association (ed.), New Theories of Local Autonomy. Keisoshobou, (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yoshida, Hiroshi: World Tendencies of Local Government Accounting Reforms, in kobe Institute of Urban Research (ed.), Accounting for Local Government : Theories and Practices. Keisoshobou, 3-23 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yoshida, Hiroshi: International Comparison of Public Sector Accountings by Contingency Model, in Kobe Institute of Urban Research (ed.), Accounting for Local Government : Theories and Practices. Keisoshobou, 180-204 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yoshida, Hiroshi: Governmental Accounting in Japan, in Chen (ed.), Research in Governmenal and Nonprofit Accounting, Vol.9. JAI PRESS, 175-191 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yoshida, Hiroshi: International Perspectives of Capital Accounting. in Yoshida (ed.), Global Business and Accounting. Zeimukeirikyokai, 354-391 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kawano, Masao: Environmetnal Management and Audit of Local Government, in Nippon Urban Management and Local Government Research Association (ed.), New Theories of Local Autonomy. Keisoshobou, (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Tachibana, Shinsuke: Governmental Accounting in the US,in Ishizaki et al., Accounting for Governmental and Nonprofic Organizations. Souseisya, 99-137 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Tachibana, Shinsuke: The Issues of Financial Disclosure of Local Government, in kobe Institute of Urban Research (ed.), Accounting for Local Government : Theories and Practices. Keisoshobou, 46-68 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
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  • [Publications] Kawarada, Takashi: The Reconsideration on Decision-Usefulness Approach to Governmental Accounting, in Commission for Toshio Iino's 77st Birthday (ed.), Studies on Financial Accounting. Zeimukeirikyokai, 185-196 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kawarada, Takashi: Accounting for Local Public Enterprises, in Kobe Institute of Urban Research (ed.), Accounting for Local Government : Theories and Practices. Keisoshobou, 109-123 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kawarada, Takashi: Basic Theory of Public Sector Accounting. Seibunsya, 212 pages in total (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
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  • [Publications] Yamamoto, Kiyoshi: Performance Oriented Human Resource Management in the Public Sector. age Publishing Company, 376 pages in total (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Yamamoto, Kiyoshi: Government Audits and Policy Science, in Miyagawa (ed.), New Development in Policy Science. Toyo-Keizai-Shinpo-sha, 111-132 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Hayashi, Masahiko: Consolidated Finacial Statements for Local Government, in kobe Institute of Urban Research (ed.), Accounting for Local Government : Theories and Practices. Keisoshobou, 163-179 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 吉田 寛: "公会計モデルの改革" 会計検査研究. 16. 9-18 (1997)

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      1997 Annual Research Report
  • [Publications] 吉田 寛: "公会計の役割の確認と改革のシナリオ" 地方財務. 521. 1-14 (1997)

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  • [Publications] 河野 正男: "環境管理・監査に関わる問題点(1)" 会計. 152・2. 1-10 (1997)

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  • [Publications] 河野 正男: "環境管理・監査に関わる問題点(2)" 会計. 152・3. 123-136 (1997)

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  • [Publications] 橘 晋介: "地方自治体財務情報開示の現状と課題" 会計検査研究. 15. 26-42 (1997)

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  • [Publications] 亀井 孝文: "資金計算書をめぐる計算構造-公会計への導入を意識して-(1)" 会計. 152・5. (1997)

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  • [Publications] 亀井 孝文: "「資金計算書をめぐる計算構造-公会計への導入を意識して-(2)」" 会計. 152・6. (1997)

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  • [Publications] 瓦田太賀四: "「公会計責任と理解可能性」" 会計検査研究. 15. 47-58 (1997)

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  • [Publications] 山本 清: "「政府部門における固定資産会計の国際的動向と展望」" 会計. 152・5. 108-119 (1997)

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  • [Publications] 山本 清: "「水道事業の経営と会計」" 公益事業研究. 49・2. 45-51 (1997)

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  • [Publications] 小林 麻理: "「政府における戦略計画と業績測定」" 地方自治体研究. 12・2. 25-37 (1997)

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  • [Publications] 隅田 一豊: "地方自治体における監査制度の改革" 地方自治研究. 11・2. 12-22 (1996)

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      1996 Annual Research Report
  • [Publications] 隅田 一豊: "わが国地方自治体における監査制度のあり方" 横浜経営研究. 17・3. 42-58 (1996)

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  • [Publications] 隅田 一豊: "地方分権の推進とアカウンタビリティの改善" 日本地方自治研究学会編『地方自治の先端理論』. (1997)

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  • [Publications] 吉田 寛: "Governmental Accounting In Japan" Research in Governmental Nonprofit Accounting. 9. 175-191 (1996)

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  • [Publications] 吉田 寛: "地方自治体の予算・決算制度と資本的資産の会計" 地方財務. 11月号. 61-68 (1996)

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  • [Publications] 瓦田太賀四: "公会計責任と理解可能性" 会計検査研究. 15. (1997)

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  • [Publications] 山本 清: "政府システムの改革と官僚特性" 岡山大学経済学会雑誌. 28・2. 39-95 (1996)

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  • [Publications] 山本 清: "Comparative Studies in Governmental Auditing" 岡山大学経済学会雑誌. 28・3. 47-60 (1996)

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  • [Publications] 山本 清: "国立学校特別会計の経営と会計" 岡山大学経済学会雑誌. 28・4. (1997)

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  • [Publications] 小林 麻理: "原価管理システムとしての活動基準予算の有効性" フジ・アカウンティング・レビュー. 2. 25-32 (1996)

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  • [Publications] 小林 麻理: "品質基準原価管理におけるコスト・ドライバー分析" 経営実務. 499. 11-17 (1996)

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  • [Publications] 小林 麻理: "政府における戦略計画の有用性" フジ・アカウンティング・レビュー. 3. (1997)

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  • [Publications] 林 昌彦: "自己組織化と会計情報システム" 会計. 150・3. 27-39 (1996)

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  • [Publications] 林 昌彦: "会計組織と会計情報システム" 流通科学大学論集 経済・経営情報編. 5・1. 109-121 (1996)

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  • [Publications] 亀井 孝文: "スイス公会計制度における記帳の仕組みと決算報告書" 流通科学大学論集 経済・経営情報編. 5・1. 53-72 (1996)

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  • [Publications] 亀井 孝文: "資金理論的公会計論の構想" 南山経営研究. 11・2. 161-178 (1996)

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  • [Publications] 亀井 孝文: "スイス・カントンにおける公会計制度" 中部大学経営情報学部論集. 11・1. 311-327 (1996)

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  • [Publications] 瓦田太賀四: "公会計の基礎理論" 清文社, 212 (1996)

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  • [Publications] 隅田一豊: "地方公営企業における経営分析とディスクロージャー" 公営企業. 27. 20-27 (1995)

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  • [Publications] 隅田一豊: "外郭団体の会計・情報開示及び監査制度のあり方" 神戸都市問題研究所編『自治体会計の理論と実践』. 124-143 (1995)

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  • [Publications] 隅田一豊: "参加型行政の推進とアカウンタビリティの拡充" 地方自治研究. 10. 31-39 (1995)

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  • [Publications] 隅田一豊: "地方自治体における業績測定と報告" 横浜経営研究. 16. 28-37 (1995)

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  • [Publications] 隅田一豊: "アカウンタビリティの拡充とSEA報告" 会計. 148. 93-107 (1995)

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  • [Publications] 吉田寛: "地方自治体会計の改革を巡る世界的動向" 神戸都市問題研究所編『自治体会計の理論と実践』. 3-23 (1995)

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  • [Publications] 吉田寛: "コンティンジェンシー・モデルによる公会計の国際比較" 神戸都市問題研究所編『自治体会計の理論と実践』. 180-204 (1995)

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  • [Publications] 河野正男: "改訂SNAについて-勘定構造を中心として-" 会計. 148. 1-14 (1995)

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  • [Publications] 橘晋介: "情報公開と自治体財務管理" 神戸都市問題研究所編『自治体会計の理論と実践』. 46-68 (1995)

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  • [Publications] 亀井孝文: "ドイツ地方公営企業における会計問題" 会計. 149. 102-107 (1995)

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  • [Publications] 瓦田太賀四: "公会計における有用性アプローチの再検討" 神戸都市問題研究所編『自治体会計の理論と実践』. 109-123 (1995)

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  • [Publications] 瓦田太賀四: "公営企業会計" 飯野利夫喜寿記念論文集刊行会編『財務会計の研究』. 185-196 (1995)

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  • [Publications] 林昌彦: "連結決算" 神戸都市問題研究所編『自治体会計の理論と実践』. 163-179 (1995)

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  • [Publications] 神戸都市問題研究所編: "自治体会計の理論と実践" 勁草書房, 204 (1995)

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  • [Publications] 飯野利夫喜寿記念論文集刊行会編: "財務会計の研究" 税務経理協会, 404 (1995)

    • Related Report
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Published: 1996-04-01   Modified: 2016-04-21  

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