| Project/Area Number |
17330105
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
KOBAYASHI Mari Waseda University, Faculty of Political Science and Economics, Professor (50248978)
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| Co-Investigator(Kenkyū-buntansha) |
TSUKAMOTO Hisao Waseda University, Faculty of Political Science and Economics, Professor (60367183)
USHIRO Chiyo Aichi University, School of Business Administration, Associate Professor (50269669)
HAYASHI Masahiko Hyogo University, School of Business Administration, Professor (40248159)
MUTOH Atsuo Tokyo-Fuji University, School of Business Administration, Professor (70262235)
UNO Jiro Sapporo University, School of Law, Assistant Professor (90438341)
田畑 智章 東京富士大学, 経営学部, 准教授 (00329103)
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| Project Period (FY) |
2005 – 2007
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| Project Status |
Completed (Fiscal Year 2007)
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| Budget Amount *help |
¥15,740,000 (Direct Cost: ¥14,300,000、Indirect Cost: ¥1,440,000)
Fiscal Year 2007: ¥6,240,000 (Direct Cost: ¥4,800,000、Indirect Cost: ¥1,440,000)
Fiscal Year 2006: ¥5,400,000 (Direct Cost: ¥5,400,000)
Fiscal Year 2005: ¥4,100,000 (Direct Cost: ¥4,100,000)
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| Keywords | financial management / public sector accounting / public management / strategy / governmental management / capital management / human resource management / performance measurement / 管理会計 / 経営情報 / 経営財務 / 経営管理 / 情報システム / データベース |
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| Research Abstract |
The research was conducted through the questionnaire survey, case studies and literature surveys. Based on the framework of Government Performance Project that was done by the Maxwell School and Governing magazine, our research focused on the 4 management subsystem, that are consisted of financial management, capital management, human resource management and IT management, and also the Managing for Results that works for the integrator. In case of the Japanese local governments, the research clarify that they lack the capacity of implementing the strategic management and strongly required to link the planning and budgeting with the performance measurement. It should be emphasized that they should develop the cast amounting system for the useful decision making and prepare capital budgeting based on the capital plan and capital improvement plan. Clear lesson form our three years research is that governments have set strategic goals, measure performance audit, and distribute this information to the public. The comprehensive strategic management system is required and developed in order to remain their viability and sustainability. The development of more integrated management system is increasingly required fur all the governments in Japan.
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