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Comprehensive study on internal control in Non-profit corporation

Research Project

Project/Area Number 25380108
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Civil law
Research InstitutionYokohama City University

Principal Investigator

NAGAHATA Shushi  横浜市立大学, 総合科学部, 准教授 (30515078)

Co-Investigator(Kenkyū-buntansha) OSAWA Masatoshi  横浜市立大学, 学術院国際総合科学群, 教授 (50305463)
Project Period (FY) 2013-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords内部統制 / 非営利法人 / 社団法人 / 財団法人
Outline of Final Research Achievements

This research project considers issues of internal control in non-profit corporations. In Japan, new regulations concerning non-profit corporations were enacted in 2006. However, this new law took ordinary corporate law as its template, and as a result it remains the duty of the director to set up internal controls, just as in corporate law.
In order to assess this situation, we have attempted to measure the extent of appropriate internal control by interviewing executives and conducting surveys of non-profit corporations. We have also attempted to suggest that in non-profit corporations, directors are not properly incentivized to achieve the same performance as their counterparts in publicly-traded corporations.

Report

(4 results)
  • 2015 Annual Research Report   Final Research Report ( PDF )
  • 2014 Research-status Report
  • 2013 Research-status Report
  • Research Products

    (5 results)

All 2016 2014

All Journal Article (4 results) (of which Open Access: 3 results,  Acknowledgement Compliant: 4 results) Presentation (1 results)

  • [Journal Article] 非営利法人における利害関係者の利益と責任追及の動機不均衡2016

    • Author(s)
      長畑周史
    • Journal Title

      法学研究

      Volume: 89巻1号 Pages: 267-280

    • Related Report
      2015 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 非営利法人の内部統制構築状況に関する調査と分析2016

    • Author(s)
      長畑 周史、大澤正俊
    • Journal Title

      横浜市立大学論叢社会科学系列

      Volume: 67巻1・2号 Pages: 135-172

    • NAID

      120005850814

    • Related Report
      2015 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 非営利法人の業種・規模別内部統制構築度の分析2016

    • Author(s)
      長畑周史
    • Journal Title

      横浜市立大学論叢社会科学系列

      Volume: 68巻1号

    • Related Report
      2015 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 非営利法人のガバナンスの問題点についての試論2014

    • Author(s)
      長畑周史
    • Journal Title

      横浜市立大学論叢社会科学系列

      Volume: 65(1・2・3) Pages: 235-247

    • Related Report
      2014 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] 非営利法人における適切な内部統制の構築とその有用性の分析2014

    • Author(s)
      長畑周史
    • Organizer
      青森法学会
    • Place of Presentation
      青森中央学院大学
    • Year and Date
      2014-11-02
    • Related Report
      2014 Research-status Report

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Published: 2014-07-25   Modified: 2019-07-29  

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