2013 Fiscal Year Final Research Report
Restructuring of the Accounting Theory for Enhanced Disclosure of Not-for-profit Organizations
| Project/Area Number |
23530614
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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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| Research Field |
Accounting
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| Research Institution | Ohara Graduate School of Business (2012-2013)
Kibi International University (2011) |
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Principal Investigator |
ONOE Eliya 大原大学院大学, 会計研究科, 准教授 (00341199)
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| Co-Investigator(Kenkyū-buntansha) |
ISHIKAWA Keiko 日本大学, 経済学部, 准教授 (70343647)
FUJII Makoto 日本大学, 商学部, 准教授 (80409044)
FURUICHI Yuichiro 福山大学, 経済学部, 准教授 (40551065)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 非営利組織 / 非営利組織会計 / ディスクロージャー / 意思決定有用性 |
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| Research Abstract |
The purpose of this research is to study the present situation (of theories and practices) of not-for-profit accounting and restructure the accounting theory for enhanced disclosure of not-for-profit accounting.
The main results of this research are these followings; (1) We empirically examined the status quo of the relation between not-for-profit organizations' disclosures and donors' behavior in Japan, based on the decision usefulness theory in accounting. We found the statistical significance on the relation between the information of the financial statements and the donation ratio although we did not find the statistical significance on the relation between the disclosure levels and the donation ration. (2) We found that the corporate income taxation of not-for-profit organizations is not a preferential tax treatment under the present taxation system in Japan.
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