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 *help |
¥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.
|
Report
(5 results)
Research Products
(31 results)