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management analysis for efficiency in the nonprofit organization

Research Project

Project/Area Number 11630135
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Business administration
Research InstitutionSenshu University

Principal Investigator

KUROKAWA Yasuyoshi  Senshu University, Faculty of Commerce, Professor, 商学部, 教授 (70119387)

Project Period (FY) 1999 – 2000
Project Status Completed (Fiscal Year 2000)
Budget Amount *help
¥3,400,000 (Direct Cost: ¥3,400,000)
Fiscal Year 2000: ¥1,600,000 (Direct Cost: ¥1,600,000)
Fiscal Year 1999: ¥1,800,000 (Direct Cost: ¥1,800,000)
Keywordsnot for profit organization / public sector / governmental accounting / local self governing accounting / balance sheet / efficiency / 公共性 / 貸借対照表 / フランス非営利組織体 / M14 / プラン・コンタブル / パブリック・セクター会計 / 中間経営残高表 / 自己金融 / 財務安全性
Research Abstract

To be raised as a result is not necessarily to be constructed the organization which the nonprofit organization body only has to manage as well as the profit-pursuing organization. Then, the nonprofit organization and its public reexamination should first work on us. There is the half public sector section such as foundations, the hospitals, and the school, the public sector section as complete as the government and the municipality corporations, and in this case, let's should exist in the examination separately for the severity. Next, when such an approach is adopted, a corporate accounting method will become effective as a technique. This method is achieved while using a basic frame of corporate accounting. For instance, it is necessary to work positively very on the adoption of the nonprofit organization of the double-entry bookkeeping, the accrual basis, the accounting period, and an external audit, depreciation, and the property evaluation, etc. This is not solved in accounting but business administration and accounting are, and is solved from the area of management analysis concretely.

Report

(3 results)
  • 2000 Annual Research Report   Final Research Report Summary
  • 1999 Annual Research Report
  • Research Products

    (14 results)

All Other

All Publications (14 results)

  • [Publications] 黒川保美: "フランス会計標準化制度の現状"企業会計. 51巻13号. 95-101 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 黒川保美: "フランス非営利組織体における1996年12月27日のアレテの会計上の位置づけ"会計学研究(専修大学). 26号. 1-12 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 黒川保美: "フランス政府公会計制度の改革"会計学研究(専修大学). 27号(発行予定). (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 黒川保美 他: "政府/非営利組織の経営・管理会計"創成社. 274 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 黒川保美 他: "FASB.NPO会計基準(翻訳)"中央経済社. 190 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Yasuyoshi Kurokawa: "The present state of French standardized accounting system"Accounting. volume 51, number 13. 95-101 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Yasuyoshi Kurokawa: "The evaluation of French low in December 27, 1996 in French not for profit organization"Accounting Study. number 26. 1-12 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Yasuyoshi Kurokawa: "The reform of French public accounting system in government"Accounting Study. number 26. 1-12 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Yasuyoshi Kurokawa and the others: "Management accounting in governmental and not for profit organization"souseisha. 274 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Yasuyoshi Kurokawa and the others (translation): "accounting standards for NPO in FASB"chuuoukeizaisha. 190 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 黒川保美: "フランス政府公会計制度の改革"会計学研究(専修大学). 27(発行予定). (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 黒川保美 他: "政府/非営利組織の経営・管理会計"創成社. 274 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 黒川保美 他: "FASB・NPO会計基準(翻訳)"中央経済社(発行予定). 190 (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 黒川保美: "フランス非営利組織体における1996年12月27日のアレテ(M14)の会計上の位置づけ"会計学研究(専修大学会計学研究所). 26号(未定). (2000)

    • Related Report
      1999 Annual Research Report

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Published: 1999-04-01   Modified: 2016-04-21  

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