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2014 Fiscal Year Final Research Report

Comprehensive Studies on Performance Iindicators for Optimal Resource Allocation

Research Project

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Project/Area Number 24530573
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionNihon University (2013-2014)
Jissen Women's University (2012)

Principal Investigator

ISHIKAWA Keiko  日本大学, 経済学部, 教授 (70343647)

Co-Investigator(Kenkyū-buntansha) ONOE Eliya  大原大学院大学, 会計研究科, 准教授 (00341199)
FURUTA Miho  甲南大学, 経営学部, 教授 (90368473)
FURUICHI Yuichiro  大原大学院大学, 会計研究科, 准教授 (40551065)
Project Period (FY) 2012-04-01 – 2015-03-31
Keywords業績監査 / 地方自治体の監査制度 / 内部統制 / 公監査 / 地方自治体 / 租税支出 / 地方財政 / 公会計改革
Outline of Final Research Achievements

The objective of this research is to consider performance indicators for optimal resource allocation from the viewpoints of governmental accounting, governmental auditing and the taxation (especially corporate taxation). It has been urgent for the public sector to address the issues on financial deterioration, aging population and low birth rate in Japan. In solving these issues, we need to allocate scarce financial resources efficiently and effectively. This research is to contribute to an elaboration in constructing the theory for governmental accounting through, studying performance indicators from multi-viewpoint studies.

Free Research Field

公監査

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Published: 2016-06-03  

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