2017 Fiscal Year Final Research Report
Toward the integrated study of internal controls:the transformation of governance in three sectors
| Project/Area Number |
15K03787
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nihon University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
尾上 選哉 大原大学院大学, その他の研究科, 教授 (00341199)
藤岡 英治 大阪産業大学, 経営学部, 教授 (50319828)
中村 映美 大阪成蹊短期大学, 経営会計学科, 教授 (90330026)
高原 利栄子 近畿大学, 経営学部, 准教授 (90330117)
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Keywords | 地方自治体の内部統制 / 地方自治体の監査 / 非営利組織体の会計 / 非営利組織体の監査 / ガバナンス / アカウンタビリティ / 財務諸表監査 / 内部監査 |
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| Outline of Final Research Achievements |
This study examined the internal control systems and theories of the public sector, the private sector and the third sector (non-profit sector), whose governance have been changed much. The purposes of this study were (1) to identify similarities and differences of internal control through discussions of each sector’s governance systems and internal control systems and theories, and (2) to analyze the influences and developments from each sector’s interaction.
We were not able to observe much developments on the internal control system of the public sector and the third sector in Japan, influenced by the private sector’s development, although we observed such developments in foreign countries. We also pointed out the high possibility that the developments of RPA（Robotic Process Automation）and AI（Artificial Intelligence）would influence each sector’s governance and internal control system.
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| Free Research Field |
地方自治体の内部統制 地方自治体の監査 公監査 公会計
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