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The Development of the Integrated Framework of Theory and Practice on Internal Control in Japanese Local Government

Research Project

Project/Area Number 21653037
Research Category

Grant-in-Aid for Challenging Exploratory Research

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionKwansei Gakuin University

Principal Investigator

ISHIHARA Toshihiko  関西学院大学, 経営戦略研究科, 教授 (20223018)

Project Period (FY) 2009 – 2011
Project Status Completed (Fiscal Year 2011)
Budget Amount *help
¥3,370,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥270,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2009: ¥1,300,000 (Direct Cost: ¥1,300,000)
Keywords内部統制 / NPM / VFM / 内部監査 / 財務管理 / 業務改善 / 地方自治体 / CIPFA / KNET / 業績監査 / QC / 業務改善実践事例報告会 / 資産の保全 / 財務報告の信頼性 / 意識改革 / マネジメント / COSO / 組織編制 / 地方行財政検討会議 / 債務報告
Research Abstract

In this study, I paid attention to improvement of the effectiveness and the efficiency of operations as an integrated framework of the internal control in Japanese local government. I also paid attention to the present circumstances and the characteristic of the internal control in the UK local government. In addition, I performed consideration on the basics for the integrated framework formation of internal control that reflected the present conditions of our country on this occasion. I published the summary as a book with regard to the effectiveness of KAIZE activity.

Report

(4 results)
  • 2011 Annual Research Report   Final Research Report ( PDF )
  • 2010 Annual Research Report
  • 2009 Annual Research Report

Research Products

(3 results)

All 2012 2009 Other

All Journal Article (1 results) Book (1 results) Remarks (1 results)

  • [Journal Article] 自治体改革を推進する内部統制の導入2009

    • Author(s)
      石原俊彦
    • Journal Title

      月刊監査研究 35巻7号

      Pages: 3-7

    • NAID

      40016749059

    • Related Report
      2009 Annual Research Report
  • [Book] 地方自治体業務改善2012

    • Author(s)
      石原俊彦
    • Total Pages
      168
    • Publisher
      関西学院大学出版会
    • Related Report
      2011 Annual Research Report 2011 Final Research Report
  • [Remarks]

    • URL

      http://ishihara.t.mepage.jp/

    • Related Report
      2009 Annual Research Report

URL: 

Published: 2009-03-31   Modified: 2016-04-21  

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