New Performance Management System for Local Governments -Fusion of Integrated Reporting and Performance Evaluation-

2024 Fiscal Year Final Research Report

• Project/Area Number: 19K13869
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Osaka University of Economics (2022-2024); Tokoha University (2019-2021)
• Principal Investigator: SAKAI Daisaku 大阪経済大学, 国際共創学部, 准教授 (80783761)
• Project Period (FY): 2019-04-01 – 2025-03-31
• Keywords: 公会計 / 行政経営 / 業績評価 / 行政評価 / 管理会計 / 統合報告

Outline of Final Research Achievements

In this research, I first conducted interviews with local government staff and reviewed relevant literature to clarify the current state of performance evaluations in local government. I hypothesized that the current performance evaluation system does not function as a comprehensive performance evaluation system, and this problem can be addressed through the introduction of Integrated Reporting. I verified the effects of introducing Integrated Reporting and clarified that it can effectively contribute to local government management. Additionally, I clarified that incorporating Public Value, in addition to economic efficiency, efficiency, and effectiveness, is important as an evaluation perspective in performance management. As a final conclusion, I concluded that using both the current performance evaluation and Integrated Reporting together can improve performance.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

本研究では、自治体における包括的な業績マネジメントシステムを構築するために、統合報告導入を検討し、提案している。業績マネジメントを機能させるためには、包括的な業績システムが必要であり、その手段を提示することができた。また、統合報告導入は自治体にどのような効果をもたらすかを示し、内部マネジメントへの効果があることを示した。これまで研究されることが多くなかった自治体における統合報告に関する研究を行うことによって学術的意義を有するとともに、実務にも貢献できるものとして社会的意義も有すると考えられる。