| Project/Area Number |
23330147
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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 | Osaka City University |
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Principal Investigator |
MUKOYAMA ATSUO 大阪市立大学, 大学院経営学研究科, 教授 (50200241)
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| Co-Investigator(Kenkyū-buntansha) |
MIYAMOTO Junjiro 帝塚山大学, 経営学部, 教授 (90121053)
SATOH Michimasa Michimasa), 商学部, 教授 (60114948)
SHIBA Kenji 関西大学, 会計専門職大学院, 教授 (40154231)
MORI Michiyo 熊本県立大学, 総合管理学部, 教授 (50220025)
MUNEOKA Tohru 関西大学, 会計専門職大学院, 教授 (10411505)
KONISHI Noriyuki 青山学院大学, 大学院・会計プロフェッション研究科, 教授 (80205434)
TAMURA Kazuko 関西大学, 商学部, 准教授 (40411491)
OHNISHI Yasushi Yasushi), 会計専門職大学院, 准教授 (80412120)
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| Project Period (FY) |
2011-04-01 – 2014-03-31
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥15,990,000 (Direct Cost: ¥12,300,000、Indirect Cost: ¥3,690,000)
Fiscal Year 2013: ¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2012: ¥6,890,000 (Direct Cost: ¥5,300,000、Indirect Cost: ¥1,590,000)
Fiscal Year 2011: ¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
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| Keywords | 非営利組織 / 社会福祉法人 / 医療法人 / 存続価値 / 存続能力 / 非営利法人 / 会計基準 / 地方公共団体 |
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| Research Abstract |
A purpose of this research is to examine the sustainable value and capability of Not-for-profit Organizations (NPO) that gradually increase the importance in the modern society. The sustainable value means the value of the organizations that society recognized and accepted. The sustainable capability means the function to accomplish the goals of the organizations.
This study examines (1) the accounting structure and financial statements of NPO, (2) financial statements and management conditions of local governments and social welfare corporations, (3) reform of the medical corporations and accounting function, (4) information disclosure and rating of medical corporations.
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