Synthetic research on outcomes by adopting accrual based accounting into the public sector

• Project/Area Number: 22330136
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Accounting
• Research Institution: The University of Tokyo
• Principal Investigator: YAMAMOTO kiyoshi 東京大学, 教育学研究科(研究院), 教授 (60240090)
• Co-Investigator(Kenkyū-buntansha): 小林 麻理 早稲田大学, 政治経済学院, 教授 (50248978)
• Co-Investigator(Renkei-kenkyūsha): 石川 恵子 日本大学, 経済学部, 准教授 (70343647) ; 藤井 秀樹 京都大学, 経済学研究科, 教授 (80173392)
• Project Period (FY): 2010-04-01 – 2014-03-31
• Project Status: Completed (Fiscal Year 2013)
• Budget Amount: ¥15,860,000 (Direct Cost: ¥12,200,000、Indirect Cost: ¥3,660,000); Fiscal Year 2013: ¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000); Fiscal Year 2012: ¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000); Fiscal Year 2011: ¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000); Fiscal Year 2010: ¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
• Keywords: 発生主義 / 公会計 / 国 / 自治体 / 企業会計 / 会計 / 現金主義 / 有用性 / アカウンタビリテイ / 公的部門 / 効果 / アカウンタビリティ

Research Abstract

Financial management reform which adopts accrual based accounting in the public sector has been develped in Japan as in other nations.This research aims at exploreing how and to wahat extent accrual accounting information has been used in policy making, management and financial control.The results show that accrual accounting does not cause intended outcomes owing to separated sytem from formal institution and technical problems.

Research Products

• [Journal Article] 公共経営と会計の関係ー国際比較の観点からー (2013)
  • Author(s): 山本清
  • Journal Title: 日本会計研究学会課題別研究員会中間報告 Pages: 23-34
• [Journal Article] 財政統制と政府会計の関係 (2013)
  • Author(s): 山本清
  • Journal Title: 会計プロフェッション Volume: 第8号 Pages: 59-70
• [Journal Article] 地方自治体監査制度の最近の動向ー公認会計士が地方自治体監査に携わる上での留意点と問題点 (2013)
  • Author(s): 石川恵子
  • Journal Title: 会計・監査ジャーナル Volume: Vol. 25, No. 5 Pages: 43-49
• [Journal Article] Different scenario for accounting reform in non-Anglophone contexts (2013)
  • Author(s): Kiyoshi Yamamoto and Masayoshi Noguchi
  • Journal Title: Accounting History Volume: 18 Issue: 4 Pages: 529-549
  • DOI: 10.1177/1032373213509678
  • Peer Reviewed
• [Journal Article] 政府会計の基盤 (2012)
  • Author(s): 山本清
  • Journal Title: 『体系現代会計学第9巻政府と非営利組織の会計』中央経済社 Volume: 第9巻 Pages: 19-50
• [Journal Article] アカウンタビリテイ論の展開と公会計 (2012)
  • Author(s): 山本清
  • Journal Title: 公会計研究 Volume: 第13巻第2号 Pages: 47-64
  • NAID: 40019575884
  • Peer Reviewed
• [Journal Article] 今後の地方自治体監査制度の変革の可能性 (2012)
  • Author(s): 石川恵子
  • Journal Title: 実践女子大学人間社会学部紀要 Volume: 第6集 Pages: 1-10
  • NAID: 110008915823
• [Journal Article] 英国の地方自治体監査制度におけるVfM監査の示唆ー3E監査にかかわる合意された判断規準の確立に向けて (2011)
  • Author(s): 石川恵子
  • Journal Title: 公会計研究 Volume: 第12巻第2号 Pages: 46-57
  • NAID: 40019590213
  • Peer Reviewed
• [Journal Article] 公会計制度改革を成功させるには何が必要か? (2011)
  • Author(s): 山本清
  • Journal Title: 会計と監査 Volume: 第62巻第7号 Pages: 13-19
  • NAID: 40018917572
• [Journal Article] 公会計制度改革と政府経営(上) (2011)
  • Author(s): 山本清
  • Journal Title: 会計と監査 Volume: 第62巻 Pages: 16-21
  • NAID: 40018746641
• [Journal Article] 公的部門の会計改革 (2010)
  • Author(s): 山本清
  • Journal Title: 企業会計 Volume: 第62巻, 第4号 Pages: 4-10
  • NAID: 40016983574
• [Journal Article] 独立行政法人制度の見直しの課題 (2010)
  • Author(s): 山本清
  • Journal Title: 会計と監査 Volume: 第61巻第8号 Pages: 22-27
  • NAID: 40017217289
• [Journal Article] 公的部門の監査の効力とアカウンタビリテイの構造 (2010)
  • Author(s): 石川恵子
  • Journal Title: 実践女子大学人間社会学部紀要 Volume: 第6号 Pages: 61-71
• [Journal Article] Performance-Oriented Budgeting in Public Universities : The Case of a National University in Japan (2010)
  • Author(s): Kiyoshi Yamamoto
  • Journal Title: The Journal of Finance and Management in Colleges and Universities Volume: No. 7 Pages: 43-60
  • NAID: 40018703589
• [Journal Article] Performance-Oriented Budgeting in Public Universities (2010)
  • Author(s): Kiyoshi Yamamoto
  • Journal Title: The Journal of Finance and Management in Colleges and Universities Volume: No.7 Pages: 43-60
  • Peer Reviewed
• [Presentation] Public works spending in fiscal austerity: from downsizing for fiscal health to revitalizing for economic growth (2013)
  • Author(s): Kiyoshi Yamamoto
  • Organizer: 14th CIGAR Conference
  • Place of Presentation: Birmingham
• [Presentation] 公共経営におけるアセットマネジメント導入の現状-効果的な資産マネジメントへの基本的考え方- (2012)
  • Author(s): 小林麻理
  • Organizer: 唐津市
  • Place of Presentation: 唐津市役所(招待講演)
  • Year and Date: 2012-02-28
• [Presentation] Re-designing Agencies or De-agencification? (2012)
  • Author(s): Kiyoshi Yamamoto
  • Organizer: 12th International Symposium on Public Sector Management
  • Place of Presentation: Berlin
• [Presentation] Public Sector Accounting Reform in Japan : An International Perspective. International Seminar in Forli (2011)
  • Author(s): Kiyoshi Yamamoto
  • Organizer: University of Bologna
  • Year and Date: 2011-10-26
  • Invited
• [Presentation] Usefulness of Accrual Information in Non-mandatory Environment : the Case of Japanese Local Government (2011)
  • Author(s): Mari Kobayashi, Kiyoshi Yamamoto, Keiko Ishikawa
  • Organizer: 13th CIGAR Conference
  • Place of Presentation: Ghent
  • Year and Date: 2011-06-09
• [Presentation] Usefulness of Accrual Information in Non-mandatory Environment : the case of Japanese Local Government (2011)
  • Author(s): Mari Kobayashi, Kiyoshi Yamamoto, Keiko Ishikawa
  • Organizer: 13th CIGAR (Comparative International Governmental Accounting Research) Conference
  • Place of Presentation: Ghent University(ベルギー)
  • Year and Date: 2011-06-09
• [Presentation] 公会計制度の今後のあるべき姿 (2010)
  • Author(s): 山本清
  • Organizer: 公会計制度改革シンポジウム
  • Place of Presentation: 東京都大会議場
  • Year and Date: 2010-11-11
• [Presentation] Educational and Public Accountability in Case of National Universities in Japan (2010)
  • Author(s): Kiyoshi Yamamoto
  • Organizer: International Conference on Educational Policy and Leadership
  • Place of Presentation: Taipei
  • Year and Date: 2010-10-12
  • Invited
• [Book] アカ ウ ンタ ビリ テイを考える (2013)
  • Author(s): 山本 清
  • Total Pages: 248
  • Publisher: NTT出版
• [Book] 公共経営と公会計改革 (2013)
  • Author(s): 小林 麻理
  • Total Pages: 213
  • Publisher: 三和書籍
• [Book] アカウンタビリテイを考える (2013)
  • Author(s): 山本清
  • Total Pages: 248
  • Publisher: NTT出版
• [Book] Prometheus Assessed? Research measurement, peer review and citation analysis (2012)
  • Author(s): Shaun Goldfinch and Kiyoshi Yamamoto
  • Publisher: Chandos Publishing
• [Book] 体系現代会計学第9巻 政府と非営利組織の会計 (2012)
  • Author(s): 山本 清
  • Total Pages: 478
  • Publisher: 中央経済社
• [Book] Prometheus Assessed? (2012)
  • Author(s): Kiyoshi Yamamoto with Shaun Goldfinch
  • Total Pages: 354
  • Publisher: Chnados Publishing
• [Book] 地方自治体の業績監査 (2011)
  • Author(s): 石川 恵子
  • Total Pages: 194
  • Publisher: 中央経済社
• [Book] 地方自治体は重い負担に耐えられるか-「民」の力を結集する方法 (2011)
  • Author(s): 小林麻理・蓑田謙司・柴健次
  • Total Pages: 76
  • Publisher: 早稲田大学出版部