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Constructing a financial evaluation model and social reporting framework of social enterprises

Research Project

Project/Area Number 25380486
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Management
Research InstitutionKansai University

Principal Investigator

BABA HIDEAKI  関西大学, 商学部, 准教授 (20555247)

Project Period (FY) 2013-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Keywords社会的企業 / 非営利組織 / 財務情報 / 社会価値 / 公共サービス改革 / インパクト評価 / ソーシャル・インパクト・ボンド / 財務分析 / ディスクロージャー / 社会的投資 / 子育て支援事業
Outline of Final Research Achievements

Many nonprofit organizations are tackling to solve social problems. A questionnaire survey is conducted to verify how nonprofits’ financial information effect the decision making of donors. Moreover, Social Impact Bonds (SIBs) are introduced in many countries. Interview investigations concerning SIBs are also conducted to social enterprises, government agencies, intermediaries and social investors in UK and USA. As a result, the concept of impact measurement is clarified as bases for the financial evaluation model of social enterprises and their social reporting. The research findings are simultaneously provided to the impact measurement working group of Cabinet Office, and the SIB research group of Osaka Prefecture. Impact measurement is just being examined now in Japan, and this research contribute to promote the understanding of its policy implication.

Report

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

    (19 results)

All 2016 2015 2014 2013 Other

All Journal Article (7 results) (of which Open Access: 6 results,  Acknowledgement Compliant: 6 results,  Peer Reviewed: 4 results) Presentation (8 results) (of which Int'l Joint Research: 1 results) Book (2 results) Remarks (2 results)

  • [Journal Article] インパクト評価の概念的整理とSROIの意義2016

    • Author(s)
      小関隆志・馬場英朗
    • Journal Title

      ノンプロフィット・レビュー

      Volume: vol.16, no.1

    • NAID

      130005165093

    • Related Report
      2015 Annual Research Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] 寄附者にアピールするための財務情報と社会インパクト評価2015

    • Author(s)
      馬場英朗
    • Journal Title

      公益・一般法人

      Volume: no.890 Pages: 22-26

    • Related Report
      2015 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] Social Accounting for Nonprofit Organizations: Visualizing the Invisible Value of Social Impacts2015

    • Author(s)
      Hideaki BABA, Yu ISHIDA, Takahiro AOKI
    • Journal Title

      Kansai University Review of Business and Commerce

      Volume: 16 Pages: 1-22

    • NAID

      120005689657

    • Related Report
      2014 Research-status Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 非営利組織の財務情報と情報利用者の属性に関する実証研究―会計知識とボランティア経験が与える影響2014

    • Author(s)
      石田祐・馬場英朗
    • Journal Title

      非営利法人研究学会誌(非営利法人研究学会)

      Volume: 16 Pages: 81-89

    • NAID

      120005689656

    • Related Report
      2014 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] NPO法人会計基準における利害関係者の情報ニーズに関する実証研究2014

    • Author(s)
      馬場英朗・石田祐・五百竹宏明
    • Journal Title

      社会関連会計研究(日本社会関連会計学会)

      Volume: 26 Pages: 27-39

    • NAID

      120005688506

    • Related Report
      2014 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] 公契約における費用積算―公共サービス事業者の会計的課題に関する一考察2014

    • Author(s)
      馬場英朗
    • Journal Title

      公会計研究(国際公会計学会)

      Volume: 16(1) Pages: 51-61

    • NAID

      120005751145

    • Related Report
      2014 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] Revenue Strategies and Financial Viability for Emerging Nonprofit Sector in Japan: Commercialization or Diversification?2014

    • Author(s)
      馬場英朗、石田祐、奥山尚子
    • Journal Title

      Kansai University Review of Business and Commerce

      Volume: No.15 Pages: 1-14

    • NAID

      40020038000

    • Related Report
      2013 Research-status Report
  • [Presentation] A comparative study on impact measurement of Social Impact Bonds for social service innovation2016

    • Author(s)
      Hideaki BABA, Ichiro TSUKAMOTO, Takayuki YOSHIOKA
    • Organizer
      International Society for Third Sector Research (ISTR)
    • Place of Presentation
      Stockholm, Sweden
    • Year and Date
      2016-06-28
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Presentation] インパクト評価の概念的整理とSROIの意義2016

    • Author(s)
      小関隆志・馬場英朗
    • Organizer
      日本NPO学会第18回年次大会
    • Place of Presentation
      同志社大学
    • Year and Date
      2016-03-05
    • Related Report
      2015 Annual Research Report
  • [Presentation] ソーシャル・インパクト・ボンドにおけるアウトカム測定とインパクト評価2016

    • Author(s)
      馬場英朗
    • Organizer
      日本NPO学会第18回年次大会
    • Place of Presentation
      同志社大学
    • Year and Date
      2016-03-05
    • Related Report
      2015 Annual Research Report
  • [Presentation] Comparative Analysis on Perception of NPOs: Using Survey Data in Japan2014

    • Author(s)
      Yu ISHIDA, Hideaki BABA, Naoto YAMAUCHI
    • Organizer
      ARNOVA (Association for Research on Nonprofit Organizations and Voluntary Action) 43rd Annual conference
    • Place of Presentation
      Denver, USA
    • Year and Date
      2014-11-21
    • Related Report
      2014 Research-status Report
  • [Presentation] Financial Information of CSOs and Donors’ Decision Making2014

    • Author(s)
      Yu ISHIDA, Hideaki BABA
    • Organizer
      ISTR (International Society for Third-Sector Research) 11th International conference
    • Place of Presentation
      Munster, Germany
    • Year and Date
      2014-07-23
    • Related Report
      2014 Research-status Report
  • [Presentation] 公契約における費用積算―フルコスト・リカバリー等の観点から

    • Author(s)
      馬場英朗
    • Organizer
      国際公会計学会
    • Place of Presentation
      西南学院大学(福岡県)
    • Related Report
      2013 Research-status Report
  • [Presentation] An Empirical Study on the Financial Structure and Disclosure of the NPO Corporations in Japan

    • Author(s)
      石田祐、馬場英朗
    • Organizer
      International Society for Third-Sector Research
    • Place of Presentation
      Seoul(KOREA)
    • Related Report
      2013 Research-status Report
  • [Presentation] 寄付者の意思決定とNPO法人会計基準に関する実証研究

    • Author(s)
      五百竹宏明、馬場英朗、石田祐
    • Organizer
      日本社会関連会計学会
    • Place of Presentation
      獨協大学(埼玉県)
    • Related Report
      2013 Research-status Report
  • [Book] ソーシャルインパクト・ボンドとは何か―ファイナンスによる社会イノベーションの可能性2016

    • Author(s)
      塚本一郎・金子郁容編著(関正雄・塚本一郎・高木麻美・金子郁容・吉岡貴之・遠藤知子・森利博・今村肇・馬場英朗)
    • Publisher
      ミネルヴァ書房
    • Related Report
      2015 Annual Research Report
  • [Book] 非営利組織のソーシャル・アカウンティング-社会価値会計・社会性評価のフレームワーク構築に向けて2013

    • Author(s)
      馬場英朗
    • Total Pages
      232
    • Publisher
      日本評論社
    • Related Report
      2013 Research-status Report
  • [Remarks] 関西大学 馬場英朗研究室(公会計・非営利会計)

    • URL

      http://baba-hi72.seesaa.net/

    • Related Report
      2015 Annual Research Report 2014 Research-status Report
  • [Remarks] 関西大学 馬場英朗研究室(公会計・非営利会計)

    • URL

      http://baba-hi72.seesaa.net/

    • Related Report
      2013 Research-status Report

URL: 

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

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