| Project/Area Number |
23730384
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Business administration
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| Research Institution | Aichi Gakusen University |
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Principal Investigator |
BABA Hideaki 愛知学泉大学, 現代マネジメント学部, 准教授 (20555247)
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| Project Period (FY) |
2011 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 経営情報 / 財務情報 / 寄付 / 非営利組織論 / 会計学 / ディスクロージャー |
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| Research Abstract |
The aim of this study is to clarify the significant items of financial information, when the donors of nonprofit organization make their decision to contribute. Some questionnaire surveys are conducted to donors of a tax preferential nonprofit corporation and an ordinary nonprofit corporation, and general citizens. As a result, the donors prefer to choose the financial structure that has larger program revenue indeed while they subjectively consider revenue from contribution is important in statistically significant. Therefore, there is a discrepancy between the donors’ sense for financial information and actual usage of financial data. It is meaningful to investigate the donors’ manner to choose a donee by using financial information, and nonprofit organization could develop a practical strategy to promote financial disclosure.
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