2000 Fiscal Year Final Research Report Summary
management analysis for efficiency in the nonprofit organization
| Project/Area Number |
11630135
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Business administration
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| Research Institution | Senshu University |
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Principal Investigator |
KUROKAWA Yasuyoshi Senshu University, Faculty of Commerce, Professor, 商学部, 教授 (70119387)
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| Project Period (FY) |
1999 – 2000
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| Keywords | not for profit organization / public sector / governmental accounting / local self governing accounting / balance sheet / efficiency / 公共性 |
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| Research Abstract |
To be raised as a result is not necessarily to be constructed the organization which the nonprofit organization body only has to manage as well as the profit-pursuing organization. Then, the nonprofit organization and its public reexamination should first work on us. There is the half public sector section such as foundations, the hospitals, and the school, the public sector section as complete as the government and the municipality corporations, and in this case, let's should exist in the examination separately for the severity. Next, when such an approach is adopted, a corporate accounting method will become effective as a technique. This method is achieved while using a basic frame of corporate accounting. For instance, it is necessary to work positively very on the adoption of the nonprofit organization of the double-entry bookkeeping, the accrual basis, the accounting period, and an external audit, depreciation, and the property evaluation, etc. This is not solved in accounting but business administration and accounting are, and is solved from the area of management analysis concretely.
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