2009 Fiscal Year Final Research Report
A Study for the Development of Public Accounting System for the Board of Education and its Feasibility
| Project/Area Number |
19330171
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Educaion
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| Research Institution | Kyoto University |
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Principal Investigator |
TAKAMI Shigeru Kyoto University, 大学院・教育学研究科, 教授 (60206878)
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| Co-Investigator(Kenkyū-buntansha) |
KOMATSU Ikuo 玉川大学, 大学院・教育学研究科, 教授 (10130296)
ISHIHARA Toshihiko 関西学院大学, 専門職大学院・経営戦略研究科, 教授 (20223018)
SUGIMOTO Hitoshi 京都大学, 大学院・教育学研究科, 教授 (50211983)
UEDA Midori 国立教育政策研究所, 教育政策評価研究部, 研究員 (20380785)
KAINUMA Tarou 大阪大谷大学, 教育福祉学部, 准教授 (90388398)
MIYAMURA Yuko 畿央大学, 教育学部, 専任講師 (80441450)
TAKEHISA Kenya 関西学院大学, 経営戦略研究科, 准教授 (50460994)
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| Project Period (FY) |
2007 – 2009
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| Keywords | NPM / 公会計 / 教育部門会計 / 資源会計 / 基金会計 / 貸借対照表 / コスト計算書 / 意思決定支援 |
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| Research Abstract |
In order to find out the level of the readiness to accept the Public Accounting System for Education, we have carried out the survey by the questionnaire to the educational institutions and the local governments (including Board of Education). Also we have found out the difference of the Public Accounting System for Education between countries and or local governments, through investigating into the Public Accounting System of UK and USA. And the more by applying the double-entry bookkeeping and the accrual methods, we have prepared the financial statements of the primary school and the junior high school. As a result it was appeared that the real educational cost was much larger than the nominal one.
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