2019 Fiscal Year Final Research Report
Improvement of public services that take advantage of the public accounting information and practical research related to the promotion of public-private partnerships
| Project/Area Number |
16K04021
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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 | Kansai University |
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Principal Investigator |
BABA Hideaki 関西大学, 商学部, 教授 (20555247)
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| Project Period (FY) |
2016-04-01 – 2020-03-31
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| Keywords | 公会計情報 / エビデンスに基づく政策 / 成果連動型民間委託契約 / インパクト評価 / ソーシャル・インパクト・ボンド / 休眠預金 / 費用便益分析 / 地方自治体の財務指標 |
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| Outline of Final Research Achievements |
The purposes of this research are to clarify methods of social impact measurement, and to utilize public sector accounting to improve public-private partnerships in Japan. As a result, eleven research articles, two of them were refereed, have been published or in press, and six conference presentations, two of them ware at international conferences, have been made.
The implications of this research were provided to researchers and practitioners of public sector accounting, such as public servants and certified public accountants, at workshops of Japan Association of Governmental Accounting (JAGA). An English paper was also published for overseas researches. In addition, open seminars for the general public have been conducted at Institute of Economic and Political Studies, Kansai University.
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| Free Research Field |
公会計・非営利会計
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| Academic Significance and Societal Importance of the Research Achievements |
関西大学経済・政治研究所の「財政の健全化と公会計改革研究班」の一員として実施する吹田市との共同研究を通じて、吹田市会計室と継続的に意見交換を行うことにより、本研究の成果を実際の公会計整備に向けて活用することを議論しているところである。
また、内閣府の「社会的インパクト評価の普及促進に係る調査」および「地方公共団体による成果連動型民間委託契約方式（PFS）に係る事業案件形成支援等業務」や、厚生労働省の「保健福祉分野における民間活力を活用した社会的事業の評価・運営事業」に有識者委員として参画することにより、研究から得られた知見を実践現場へと生かしている。
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