2011 Fiscal Year Final Research Report
A Study on the Significance and Verification of Corporate Accounting Treatments on Not-for-Profit Organizations-Focusing on Autonomic Hospitals-
| Project/Area Number |
21530481
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Meiji University |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Keywords | 会計学 |
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| Research Abstract |
This research addresses the issue of hospital accounting into which a method of corporate accounting treatments is already in place. I exchanged ideas with businessmen and researchers, surveyed 239 hospitals by questionnaire(rate of collection 31%), wrote a report, and returned findings to replier) and read literature. Through the course of research, I can summarize the findings in two points : 1) the method helps to increase transparency of hospital accounting. 2) the method doesn't always help to improve the hospital management efficiency.
Future studies will focus on developing new way on how to connect management practice using cash based accounting with accounting practice using accrual based accounting.
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