社会福祉法人の経営分析指標と情報開示の実態 : 大阪府社会福祉法人へのサーベイ調査から

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Other Title
  • シャカイ フクシ ホウジン ノ ケイエイ ブンセキ シヒョウ ト ジョウホウ カイジ ノ ジッタイ オオサカフ シャカイ フクシ ホウジン エノ サーベイ チョウサ カラ
  • Actual Conditions of Use of Management Indicators and Information Disclosure among Social Welfare Service Corporations : From a Survey of Social Welfare Service Corporations in Osaka

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Description

The purpose of this report is to ascertain the actual conditions for social welfare service corporations' use of indicators to analyze management and their information disclosure. Specifically, actual conditions were ascertained for the management indicators that are being predominately utilized by social welfare service corporations and their information disclosure by aggregating the results of a survey conducted with 250 such corporations in Osaka. According to the results of the survey, the greatest challenges faced by these corporations relate to employees. It was also revealed that the financial indicator they most value is profitability, and that even though they are social welfare service corporations, they place importance on the relationship between income and expenditure in relation to their operating activities, which is the same measure of profitability used by for-profit corporations. It was also revealed that few social welfare service corporations disclose their accounting information or areaudited or otherwise evaluated by a third party.

Journal

  • The business review

    The business review 65 (1), 29-56, 2014-05

    大阪市立大学経営学会

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