2022 Fiscal Year Final Research Report
Japanese Local Goverment Internal Control Framework with New Local Government Accounting and Audit Commissioner's Audit
| Project/Area Number |
19K02031
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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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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Kwansei Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2019-04-01 – 2023-03-31
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| Keywords | パブリック・サービス・ロジック / 価値創造 / 価値共創 / Co-Production / 地方自治体 / 内部統制 / 地方公会計 / 監査 |
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| Outline of Final Research Achievements |
We have confirmed that the establishment of internal controls which target only financial performance is not sufficient as the internal controls that local governments in Japan should aim for, through researching various documents and interviews with local government officials.
Based upon this background, the research has been done to find a theoretical framework that is able to evaluate non-financial performance and clarifies the usefulness of Public Service Logic advocated by Professor Stephen Osborne of the University of Edinburgh, UK.
The research results of this research were returned to academic societies and society in the form of Japanese translation and publication of the book "Public Service Logic" written by Professor Osborne.
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| Free Research Field |
公共ガバナンス 地方自治体監査
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| Academic Significance and Societal Importance of the Research Achievements |
地方自治体をはじめとする公共分野では、財務的な業績以上に非財務的な業績に注目して、自治体の内部統制を構築する必要があるにもかかわらず、この基本的な考え方を支えるロジックが存在していなかった。本研究ではその重要なロジックとして Public Service Logic の存在を明らかにして、かつ、その内容を詳細に分析するための学術資産として翻訳書の出版を行ない、社会に情報を発信した。
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