| Project/Area Number |
07303018
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| Research Category |
Grant-in-Aid for Scientific Research (A)
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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 | Yokohama National University |
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Principal Investigator |
SUMITA Kazutoyo Yokohama National University, Faculty of Business Administration, Professor, 経営学部, 教授 (00047911)
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| Co-Investigator(Kenkyū-buntansha) |
HAYASHI Masahiko University of Marketing and Distribution Science, Faculty of Information Science, 情報学部, 助教授 (40248159)
KAWARADA Takashi Kobe University of Commerce, School of Economics and Business Administration, Pr, 商経学部, 教授 (00169781)
KAMEI Takafumi University of Marketing and Distribution Science, Faculty of Information Science, 情報学部, 教授 (80109719)
KAWANO Masao Yokohama National University, Faculty of Business Administration, Professor, 経営学部, 教授 (50049607)
YOSHIDA Hiroshi Kyushu Sangyo University, Graduate School of Management, Professor, 大学院・経営学研究科, 教授 (10047425)
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| Project Period (FY) |
1995 – 1997
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| Keywords | Governmental Accounting / Public Policies / Accountability / Budgetary accounting / Performance Evaluation / Audit / Disclosure / Strategic Planning |
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| Research Abstract |
The objective of research is teh development of total information system that supports the process of formulating public policies, executing programs and evaluating results. It is revealed by international comparison study that Japanese governmental accounting system is out-of-date because it is expenditure-control-oriented and is unsuitable to performance evalation from the viewpoints of economy, efficiency and effectiveness. Furthermore auditing system has serious defects.
From a viewpoint of financial accounting accountability is the cornerstone of financial reporting. There are two points. The one is the development of governmental accounting models that is discussed worldwide. Some foreign countries already about the full accrual basis in common with business accounting instead of modified accrual basis. But the sift is a matter of controversy and it is necessary to carry out further studies both theoretically and practically. And the other is the improvement of financial disclosure system. Financial information of government requires to be communicated to the public. Then understandability is the most important charcteristic of information.
From a viewpoint of managerial accounting it is essential to link strategic planning and budgeting in order tod develop effective management system. It is predicated on the primacy of planning function. Strategic planning is not important in iteself, however, it is indispensable to focus on the process of feedback from performance measurements to strategic planning. From this standpoint management systems of central and local governments are defective in Japan.
Incidentally the results of research will be published in book form titled The Foundations of Governmental Accounting Reformation.
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