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地方自治体における外郭団体の評価 : 先行研究の整理と総務省の方針
Get PDFThis paper aims to consider the consistency between the policy of the Ministry of Internal Affairs and Communications and the previous studies about the performance measurement in local affiliated organizations. According to the previous studies, various evaluation criteria, such as publicness, efficiency or contribution to the local governments, are required for the performance measurement in local affiliated organizations. Local affiliated organizations have been often established in local governments, for the needs of introduction of the private sector vitalization. However, the impact of the bubble burst caused local affiliated organizations to reconsider what they should be, since the Ministry of Internal Affairs and Communications published the guideline about local affiliated organizations in 1999. In addition, local governments need to evaluate or assessment the performance of local affiliated organizations. The Ministry of Internal Affairs and Communications has published several guidelines of performance measurement in local affiliated organizations over the last ten years. Performance measurement policies of the Ministry of Internal Affairs and Communications roughly agree with the previous studies about the performance measurement in local affiliated organizations. On the other hand, the Ministry of Internal Affairs and Communications entrusts the setting of specific evaluation criteria and evaluation method to local governments. Local governments need to make effective performance measurement systems of their own and of the local affiliated organizations, which is to say that we need to study about the performance measurement systems at the local governments and their affiliated organizations. It needs to be further explored about the performance measurement systems which are actually implemented in the local governments and local affiliated organizations
地方自治体における第三セクター等の点検評価とその財務的成果
Get PDFIn recent years, local governments have introduced performance measurement of local affiliated organizations. However, unlike measuring municipal activities, the percentage of corporations that introduce performance measurement is only 22. 1%. Therefore, in this paper, we examined the relationship between the introduction of performance measurement for the local affiliated organizations of local governments, which had not been discussed, and the results of the local affiliated organizations. In this study, based on the survey results of the local affiliated organizations, etc. by the Ministry of Internal Affairs and Communications, whether there is a difference in the results between the corporation that has undergone inspection evaluation and the corporation that has not undergone inspection evaluation. We analyzed the capital adequacy ratio and the profit ratio as results. As a result, it has become clear that there was no significant difference between the implementation of performance measurement and performance of organizations. The performance measurement of the local affiliated organizations and the results were hardly clarified in the previous research. We can add knowledge to it. However, there are some limitations in this study. First, the ordinary revenue used to calculate the profit ratio may include the amount of commissions and subsidies from local governments. In addition, we need various criteria such as not only profitability but also publicity, contribution to local governments, efficiency. when evaluating the local affiliated organizations. The review of previous studies has revealed that changes in the role of the local affiliated organizations and regional characteristics should be taken into account, but this evaluation criterion is not considered at all in this paper. It is our further research task to consider such non-financial evaluation criteria
地方自治体における公会計情報の活用と制度ロジック : A市の事例分析結果から
Get PDF1980年代から、わが国では従来現金主義で行われていた公会計に発生主義を導入するいわゆる公会計改革が行われてきた。NPM（ニュー・パブリック・マネジメント）の考え方に基づけば、公会計情報は、内外の利害関係者への説明責任を果たすための情報として利用されるだけでなく、地方自治体のマネジメントに活用されるべきであるが、今日においても、公会計の「マネジメント活用」が進んでいるとはいえない。そこで、本稿においては、わが国において公会計情報がマネジメントに活用されていないのはなぜかについて、A市における事例分析を通じて、公会計情報をマネジメントに活用することに関連する制度ロジックの複雑性を検討した。これにより、行政管理ロジックと財務ロジックという制度ロジック間にコンフリクトが生じていることが明らかとなったが、それが、公会計情報の活用が進まない原因となっている可能性がある。Since the 1980s, we have implemented so-called public accounting reform, which introduced the accrual accounting system to public accounting in Japan. According to the idea of New Public Management （NPM）, public accounting information should not only be used to fulfill accountability to domestic and international stakeholders, but should also be utilized for the management of local governments. However, even today, the "management utilization" of public accounting has not progressed. In this paper, I examine the complexity of the institutional logic related to the utilization of public accounting information for management through a case analysis of City A to find out why public accounting information is not utilized for management. This study reveals that there is a conflict between the institutional logics of administrative management and financial logic, which may be the reason why the utilization of public accounting information has not progressed
簿記教育における習熟度別クラス編成の教育効果
Get PDF近年の我が国の大学において習熟度別クラス編成を導入する事例が増加している。しかし、習熟度別クラス編成の効果については賛否がある。また、習熟度別クラス編成を導入する講義科目についても偏りがあるため、授業科目の特性による効果の差異についての検討の余地がある。そこで本稿では、習熟度別クラス編成の議論が少ない簿記教育において習熟度別クラス編成が学生の成績にどのような影響を与えるのか、という点を検証する。分析においては、京都女子大学の簿記科目における習熟度別クラス編成の導入という自然実験状況を利用し、習熟度別クラス編成の実施以前に簿記の講義を受講していた学生の成績と、習熟度別クラス編成の実施後に簿記の講義を受講した学生の成績を比較した。t検定とF検定による比較分析の結果、習熟度別クラス編成は、学生全体、基礎クラスの学生、標準クラスの学生の成績向上に効果があり、また、学生全体及び標準クラスの学生の学力格差を軽減することが示された。 Recently, the introduction of proficiency-based classes has increased at universities in Japan. But little is known about the effects of proficiency-based classes. Moreover, it is not clear the difference of the effects caused by features of subject, because the subjects adopting proficiency-based classes is biased. This paper attempts to examine how proficiency-based classes influence results of participants of bookkeeping classes. We use the introduction of proficiency-based bookkeeping classes at the Kyoto Women’s University as natural experiments. Our study shows proficiency-based bookkeeping classes have the good effects on the results of participants at basic-level and standard-level class and reduce the academic disparity among whole participants of bookkeeping classes and inside of standard class
公的組織における管理会計活用の阻害要因 : 地方自治体を対象とした文献レビュー
Get PDF本稿の目的は、公的組織において管理会計がどのように導入・活用されているのかについて明らかにすることである。地方自治体においては民間企業のマネジメント手法を公的組織に導入するニュー・パブリック・マネジメントが展開されてきた。ニュー・パブリック・マネジメントにおいては、発生主義会計の考え方を取り入れる公会計改革や、行政評価をはじめとするマネジメント手法の導入が行われてきた。しかし、公的組織においてはマネジメントシステムを十分に活用できていないことが学術的にも実務的にも指摘されている（cf. 堀北ほか2010，総務省2016）。さらに、地方自治体への質問票調査により、地方自治体が公会計情報等に対してどのような意識を持っているかが明らかとなっている（岩田2016）。本研究では、地方自治体に導入されているマネジメント手法について、管理会計に焦点を当て、先行研究のレビューを行い、地方自治体において管理会計が活用できていない要因を検討した。レビューの結果、公的組織においては、予算や総合計画との関連付けができていないこと、予算を所管する部門と計画を所管する部門の連携ができていないことなど、共通の阻害要因が存在することが明らかになった。This paper aims to clarify how management accounting is introduced and utilized in public organizations. In local governments, New Public Management has been developed which introduces the management method of private companies into public organizations. Based on New Public Management, public accounting reforms, which incorporate the concept of accrual accounting and management methods such as measuring municipal activities, have been introduced. However it has been pointed out academically and practically that the management system is not fully utilized in public organizations. Additionally, the attitude public organization possess towards public accounting has made clear through questionnaire survey. In this study, we focused on management accounting within the management methods introduced to local governments, reviewed previous studies, and examined the factors that prevent management accounting from being utilized in local governments. As a result of the review, we found common obstacles in public organizations, such as the lack of association with the budget and comprehensive plan, and the lack of coordination between the department in charge of the budget and plan
組織内における複数の制度ロジックとその関係性の分類
Get PDF本稿の目的は、近年の制度ロジック概念の展開を、組織内における複数の制度ロジックの存在という観点に着目して整理することによって、このような観点が、制度的複雑性の状況において生じる現象の多様性と差異や、組織における制度変化を分析するために有効であることを示すことである。近年の制度派組織論の研究において重要な概念の1 つである制度的複雑性について、制度的複雑性の分類方法や、分類の活用方法について既存研究のレビューを行う。レビューにおいては、Besharov and Smith (2014)で提示されている適合性(compatibility)と中心性(centrality)の2 軸による分類フレームワークと、このフレームワークをどのように活用できるかについて焦点を当てている。レビューの結果、Besharov and Smith(2014)のフレームワークを制度的複雑性の状態変化を表現するために利用することで、制度的複雑性の状態を変化させる要因は何か、制度的複雑性の状態変化に伴って変化するものは何かという2 点を同時に検証可能なことが示された。The purpose of this study is to show that the perspective of multiple institutional logic in organization is effective to analyze the different phenomena and institutional change arising under the institutional complexity. Institutional complexity is one of the important concepts in the domain of organizational institutionalism. We reviewed the existing literature investigating the classification of institutional complexity and the application of the classification. In our review, we focus on the Besharov and Smithʼs (2014) framework consisting of compatibility axis and centrality axis and the application of their framework. The result of our review shows that the Besharov and Smithʼs (2014) framework can demonstrate both the factors that cause the state change of institutional complexity and the influence of the same state change
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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