Project Management and Management Accounting System for Public Private Partnerships to Improve and Operate Infrastructure

2016 Fiscal Year Final Research Report

• Project/Area Number: 26380604
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Aoyama Gakuin University
• Principal Investigator: YAMAGUCHI Naoya 青山学院大学, 会計プロフェッション研究科, 准教授 (50303110)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: PFI/PPP / 意思決定 / コンセッション / 管理会計

Outline of Final Research Achievements

In this research, I analyzed about the decision-making of project scheme and selection of private business operator and the role of management accounting for the decision-making and the business execution in infrastructure building and operation typed Public Private Partnership (PPP) Projects.
In waste disposal and treatment projects, I analyzed about the structure of waste cost accounting. In local governmental hospital projects, I analyzed about the problem of decision-making and the desirable decision-making in the case of utilizing PFI/PPP projects. In sewage treatment projects, I analyzed about the decision-making in the case of utilizing PFI/PPP projects which focus on the reconstruction and renewal of the existing institution, and the decision-making of project scheme and selection of private business operator and the role of management accounting for the decision-making and the business execution.

Free Research Field

管理会計