2023 Fiscal Year Final Research Report

Incentive-based Financial Reporting Models for Government and Not-for-Profit Entities

Research Project

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Project/Area Number	19K02021
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Multi-year Fund
Section	一般
Review Section	Basic Section 07100:Accounting-related
Research Institution	Kokugakuin University
Principal Investigator	Kaneko RYOTA 國學院大學, 経済学部, 教授 (80350411)
Co-Investigator(Kenkyū-buntansha)	大塚宗春早稲田大学, 商学学術院, 名誉教授 (60063749) 川村義則早稲田大学, 商学学術院(会計研究科), 教授 (60247244) 福島隆明星大学, 経営学部, 教授 (80339671) 若林利明上智大学, 経済学部, 准教授 (80705666)
Project Period (FY)	2019-04-01 – 2024-03-31
Keywords	非営利組織会計 / 政府会計 / 公会計
Outline of Final Research Achievements	Our research mainly relate to accounting for nonprofit organizations, the principal investigator was able to publish ``Basic Knowledge of Accounting for Nonprofit Organizations'' (co-authored). In addition to various academic conference reports, the co-author was able to publish ``Identity Performance Management Accounting''. Since we have been able to hold them face-to-face, we have invited other researchers to report on our research results. Through the extension of the research period, we believe that we were able to achieve most of the originally planned research plans. The research results are also scheduled to be published in 2024.
Free Research Field	非営利組織会計・政府会計
Academic Significance and Societal Importance of the Research Achievements	われわれの研究は主として政府会計や非営利組織会計に関連している。研究手法としては、定性的研究と定量的研究の融合、また企業会計の知見を活用できる研究分担者の構成となっている。企業会計と比較して相対的に研究成果や著書の公表が少ない分野であるゆえ、我々の研究成果は当該分野を研究する研究者のみならず、政府・非営利組織会計分野で活躍する会計専門家や非営利分野の会計実務に携わる実務家にとっても有用なものと考える。