An Examination on Integration Business Accounting and NPO Accounting

Research Project

Project/Area Number	14530182
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Hagoromo University of International Studies
Principal Investigator	SAKAI Jiro Hagoromo University of International Studies, Faculty of Industrial Society Studies, Professor, 産業社会学部, 教授 (80102169)
Co-Investigator(Kenkyū-buntansha)	HAYASHI Hyoma University of Hamamatsu, Faculty of Business Administration and Informatics, Assistant Professor, 経営情報学部, 助教授 (80298455)
Project Period (FY)	2002 – 2003
Project Status	Completed (Fiscal Year 2003)
Budget Amount *help	¥1,000,000 (Direct Cost: ¥1,000,000) Fiscal Year 2003: ¥500,000 (Direct Cost: ¥500,000) Fiscal Year 2002: ¥500,000 (Direct Cost: ¥500,000)
Keywords	NPO / FASB / Net Assets / Fund Accounting / Restricted Assets / William.J.Vatter / Robert.N.Anthdny / アンソニー教授 / 純資産 / 正味財産 / 資金 / バッター / アンソニー / エンティティ / 基本金 / 公益法人 / 特定非営利活動法人
Research Abstract	The aim of our research was to consider how to integrate business accounting and not-for-profit accounting. At first, we examined Vatter's theory. He was a researcher of accounting in America. We thought that his theory was very useful for NPO accounting. In his book, he insisted that a business enterprise is to gather some "funds". Each "funds" exists without personality. Thus, nobody owns them and controls. They are neutral existence. We thought that his theory can apply NPO accounting. For his theory, in almost all points, specifications of business accounting are common to ones of NPO accounting. And, the fact leads to integrated Business Accounting and NPO accounting. After publishing his theory, in America, FASB really tried to integrate business accounting and NPO Accounting. But what they did was imperfect. They still leave this situation neglected now. Robert.N.Anthony who was professor at Harvard Business School, also proposed the way to integrate both. His theory's specification … More was that both can be integrated completely if A capital contribution was established in NPO accounting. But this change was too drastic for NPO accounting. And, we pointed out that his theory ignores certain NPO like go-between NPO. Therefore, We concluded that both the way of FASB and Anthony's theory have some defaults. But we thought that it is important to establish a concept of other transactions except profit and loss transactions in NPO accounting. The concept not only can improve NPO accounting and but also can progress the integration We also examined Japanese's NPO accounting, especially the accounting of Koeki-hojin that is known as normal type NPO, and private schools. Accounting standards for Koeki-hojin is being revised. The draft of it was published lately. However, in NPO accounting, another kind transactions except profit and loss transactions that are some transactions correspond with capital transactions in business accounting, are considered well yet. And, the system of private school's accounting is much deferent from one of business accounting. We insisted that an importance to establish the concept of transactions like capital transactions in NPO Accounting. Less