Budgeting and resource allocation in Local public universities

2014 Fiscal Year Final Research Report

• Project/Area Number: 24530566
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Hiroshima City University
• Principal Investigator: KITA TSUTOMU 広島市立大学, 国際学部, 准教授 (30423966)
• Co-Investigator(Kenkyū-buntansha): NAKANISHI Makoto 佐賀大学, 経済学部, 教授 (30284475)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 公会計 / 高等教育 / 非営利組織 / 予算 / 独立行政法人

Outline of Final Research Achievements

This research explore the change of budget management and resource management in Local public universities, particularly after the corporatization movement from 2003. In many local public universities, try to keep the way of budgeting method as they have doing and change gradually. Although some universities experienced the fundamental change of resource allocation from the founding local government, they are willing to continue their budgeting way. The change of external situation may not be affected soon to the internal budget allocation in local public universities. However, it is still interesting that the gradual change in resource allocation may change the organizational culture or not and worth to keep watching.

Free Research Field

公会計