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A sustainable CSR management model at regional banks

Research Project

Project/Area Number 15K03807
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionWakayama University (2016-2017)
Kyushu Kyoritsu University (2015)

Principal Investigator

Yashima Yuji  和歌山大学, 観光学部, 教授 (00320127)

Co-Investigator(Kenkyū-buntansha) 河路 武志  成蹊大学, 経済学部, 教授 (50257193)
権 純珍  倉敷芸術科学大学, 危機管理学部, 教授 (90320077)
Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
KeywordsCSR活動 / 管理会計システム / 余剰分析 / 地方銀行 / ビジネスモデル / 銀行業 / バランストスコアカード / 企業余剰
Outline of Final Research Achievements

It is very important for modern management to execute appropriate CSR activities as part of corporate governance. In this study, we discuss sustainable CSR activities of regional banks, which play an important role in the policies pertaining to regional development.
As part of this study, first, we created a surplus analysis model that considers costs related to CSR activities, not as expenses but as investments. We also conducted an interview survey on Japanese and Korean banks. Secondly, in response to environmental changes pertaining to management, such as negative interest rate policy, as one management phenomenon to change a business model, we clarified various issues concerning investment and loans in pertinence to tourism resource development.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (2 results)

All 2017 2015

All Journal Article (1 results) Presentation (1 results) (of which Int'l Joint Research: 1 results)

  • [Journal Article] CSR活動をめぐる管理会計システムの現状分析-研究フレームワークの構築―2015

    • Author(s)
      八島雄士,河路武志,権純珍
    • Journal Title

      成蹊大学経済学部論集

      Volume: 46 Pages: 93-108

    • Related Report
      2015 Research-status Report
  • [Presentation] Corporate Social Responsibility and the Increase of Corporate Value in Japanese Financial Institutions2017

    • Author(s)
      Soon Jin Kwon (Kurashiki University of Science and the Art); Yuji Yashima (Wakayama University); Takeshi Kawaji (Seikei University)
    • Organizer
      European Association for Japanese Study 2017 International Conference
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research

URL: 

Published: 2015-04-16   Modified: 2019-03-29  

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