| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2017: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Outline of Final Research Achievements |
The decisions of top managers of nonprofit organizations during a financial crisis have a great influence on the organization. However, prior studies of nonprofit organizations during a crisis focus mainly on the effect of changes in management accounting systems. Our study aims to reveal the managers’ decision-making process, their use of accounting information, and their response the conflict between profitability and the organization’s mission. Our survey research targeting Japanese nonprofit nursing homes reveals the responses of top managers to a financial crisis. We also conducted interviews with some survey respondents and find that they made decisions within their mission domain and use accounting information positively. Nonprofit managers facing financial difficulties rarely introduce or change their management accounting systems.
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