A sustainable CSR management model at regional banks

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K03807
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Wakayama University (2016-2017); Kyushu Kyoritsu University (2015)
• Principal Investigator: Yashima Yuji 和歌山大学, 観光学部, 教授 (00320127)
• Co-Investigator(Kenkyū-buntansha): 河路 武志 成蹊大学, 経済学部, 教授 (50257193) ; 権 純珍 倉敷芸術科学大学, 危機管理学部, 教授 (90320077)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: CSR活動 / 管理会計システム / 余剰分析 / 地方銀行 / ビジネスモデル

Outline of Final Research Achievements

It is very important for modern management to execute appropriate CSR activities as part of corporate governance. In this study, we discuss sustainable CSR activities of regional banks, which play an important role in the policies pertaining to regional development.
As part of this study, first, we created a surplus analysis model that considers costs related to CSR activities, not as expenses but as investments. We also conducted an interview survey on Japanese and Korean banks. Secondly, in response to environmental changes pertaining to management, such as negative interest rate policy, as one management phenomenon to change a business model, we clarified various issues concerning investment and loans in pertinence to tourism resource development.

Free Research Field

管理会計