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accrual accounting for local government budgeteers: Evidence from Experimental and Empirical Study

Research Project

Project/Area Number 18K12893
Research Category

Grant-in-Aid for Early-Career Scientists

Allocation TypeMulti-year Fund
Review Section Basic Section 07100:Accounting-related
Research InstitutionYokohama City University

Principal Investigator

Kuroki Makoto  横浜市立大学, 国際商学部, 准教授 (00736689)

Project Period (FY) 2018-04-01 – 2021-03-31
Project Status Completed (Fiscal Year 2020)
Budget Amount *help
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2020: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2019: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2018: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywords公会計 / 増分予算 / 情報の非対称性 / 業績予算 / 発生主義会計 / 行政コスト / 業績評価 / 成果情報 / 予算編成 / 意思決定 / 質問紙実験 / 予算要求 / 非財務指標 / 実験・実証研究 / 混合研究 / 増分主義 / 効率的予算設定
Outline of Final Research Achievements

In this study, I conducted a survey experiment on whether public accounting information can be used by budget officers who propose budgets to the chief executive and coordinate budget amounts among bureaucrats in local governments. First, we conducted a experiment with additional information on results and financial results, and find that outcomes and financial results affect the budget amount when they are higher or lower than the target. Second, by combining the results of the experiment with the database, the effects of financial constraints, administrative costs, and performance information were clarified. Finally, the impact of depreciation on decision making based on changes in budget makers' perceptions of fixed assets and administrative costs is revealed.

Academic Significance and Societal Importance of the Research Achievements

地方公会計の有用性は地方公会計をめぐる国際的な研究課題のひとつである。本研究は地方公会計の予算設定に対する有用性に着眼し、「前年度の予算を基準にしながら限界的に上積みできる金額を考える」 (Wildavsky 1964) という増分主義に対して、その抑制に公会計情報が機能しているか否かについて明らかにした。予算設定者や財務担当者による意思決定プロセスは、情報の活用という側面でうまく理論化されていないが、本研究の結果は、少なくとも事業別の行政コストや決算、成果情報が組み合わさることによって彼らの意思決定に影響することを示しており、公会計実務の理解を促進させるものである。

Report

(4 results)
  • 2020 Annual Research Report   Final Research Report ( PDF )
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (16 results)

All 2023 2021 2020 2019 2018

All Journal Article (9 results) (of which Int'l Joint Research: 1 results,  Peer Reviewed: 5 results,  Open Access: 1 results) Presentation (5 results) (of which Int'l Joint Research: 3 results,  Invited: 1 results) Book (1 results) Funded Workshop (1 results)

  • [Journal Article] Understanding the impact of mandatory accrual accounting on management practices: Interpretation of Japanese local governments’ behavior2023

    • Author(s)
      Kuroki, M., K. Ishikawa and K. Yamamoto
    • Journal Title

      International Review of Administration Science

      Volume: 89(2)

    • Related Report
      2020 Annual Research Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] エビデンスに基づく政策立案(EBPM)研究の現状と課題: 業績マネジメント研究との比較検討2021

    • Author(s)
      黒木 淳
    • Journal Title

      横浜市立大学論叢.社会科学系列

      Volume: 72(1-2)

    • NAID

      40022613239

    • Related Report
      2020 Annual Research Report
  • [Journal Article] 新型コロナウイルス感染症(COVID-19)と医療経済学 : 生産者の観点から2021

    • Author(s)
      黒木淳
    • Journal Title

      循環器内科 = Cardioangiology

      Volume: 89(2) Pages: 196-201

    • NAID

      40022500242

    • Related Report
      2020 Annual Research Report
  • [Journal Article] 地方公会計における情報利用者の実態と決定要因2020

    • Author(s)
      黒木 淳, 廣瀬 喜貴
    • Journal Title

      会計検査研究

      Volume: 61 Pages: 35-50

    • NAID

      40022185121

    • Related Report
      2020 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 地方公会計における情報利用者の実態と決定要因2020

    • Author(s)
      黒木淳・廣瀬喜貴
    • Journal Title

      会計プログレス

      Volume: 61 Pages: 35-50

    • NAID

      40022185121

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Journal Article] マネジメント・コントロール・システムが医療・介護領域における施設間連携に与える影響2020

    • Author(s)
      岡田華奈・尻無濱芳崇・黒木淳
    • Journal Title

      管理会計学

      Volume: 28 (1) Pages: 3-18

    • NAID

      130007832257

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Journal Article] 資産老朽化情報が予算要求額に与える影響 : 自治体職員への質問紙実験から2019

    • Author(s)
      生方裕一・黒木淳・岡田幸彦
    • Journal Title

      会計プログレス

      Volume: 20 Pages: 47-61

    • NAID

      130008083218

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Journal Article] 独立行政法人におけるインセンティブ制度の実証的考察 : 独立行政法人データベース構築の試み2019

    • Author(s)
      黒木淳
    • Journal Title

      会計検査研究

      Volume: 59 Pages: 53-68

    • Related Report
      2018 Research-status Report
    • Open Access
  • [Journal Article] 大学病院へのオープンブック・マネジメント適用と課題 ――横浜市立大学附属病院「経営改善プロジェクト」をケースとして――2019

    • Author(s)
      黒木 淳 , 田中 利樹
    • Journal Title

      横浜市立大学論叢社会科学系列

      Volume: 70(1) Pages: 59-78

    • NAID

      40021794485

    • Related Report
      2018 Research-status Report
  • [Presentation] Organizational Identity, Fixed Salary Contracts, and Financial Performance in Local Governments: Theory and Evidence2021

    • Author(s)
      Kuroki, M, Wakabayashi, T
    • Organizer
      Government and Nonprofit Section Midyear Meeting, American Accounting Association
    • Related Report
      2020 Annual Research Report
    • Int'l Joint Research
  • [Presentation] The Effects of Accrual Information by Transforming from Non-mandatory to Uniform Standards: The case of Japanese local governments2019

    • Author(s)
      黒木淳, 石川恵子, 山本清
    • Organizer
      17th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] Performance Budgeting in the Japanese Public Sector2019

    • Author(s)
      黒木淳
    • Organizer
      National Governance and Comprehensive Budget Performance Management in the New Era
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] 部門別利益情報と非財務情報が予算設定に与える影響 ―公的病院事務長を対象とした質問紙実験―2018

    • Author(s)
      黒木淳
    • Organizer
      日本管理会計学会
    • Related Report
      2018 Research-status Report
  • [Presentation] 医療法人における財務状況の現状と課題 -医療法人事業報告データを用いた実態分析-2018

    • Author(s)
      黒木淳
    • Organizer
      BAA・JARDIS連合大会
    • Related Report
      2018 Research-status Report
  • [Book] 公会計テキスト2019

    • Author(s)
      黒木 淳
    • Total Pages
      220
    • Publisher
      中央経済社
    • ISBN
      4502295213
    • Related Report
      2018 Research-status Report
  • [Funded Workshop] Government and Nonprofit Section Midyear Meeting, American Accounting Association2021

    • Related Report
      2020 Annual Research Report

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Published: 2018-04-23   Modified: 2022-01-27  

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