2015 Fiscal Year Final Research Report
Comprehensive study on internal control in Non-profit corporation
| Project/Area Number |
25380108
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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 |
Civil law
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| Research Institution | Yokohama City University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
OSAWA Masatoshi 横浜市立大学, 学術院国際総合科学群, 教授 (50305463)
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Keywords | 内部統制 / 非営利法人 / 社団法人 / 財団法人 |
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| Outline of Final Research Achievements |
This research project considers issues of internal control in non-profit corporations. In Japan, new regulations concerning non-profit corporations were enacted in 2006. However, this new law took ordinary corporate law as its template, and as a result it remains the duty of the director to set up internal controls, just as in corporate law.
In order to assess this situation, we have attempted to measure the extent of appropriate internal control by interviewing executives and conducting surveys of non-profit corporations. We have also attempted to suggest that in non-profit corporations, directors are not properly incentivized to achieve the same performance as their counterparts in publicly-traded corporations.
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| Free Research Field |
商法、会社法
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