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- Ubukata Yuichi
- University of Tsukuba
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- Kuroki Makoto
- Yokohama City University
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- Okada Yukihiko
- University of Tsukuba
Bibliographic Information
- Other Title
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- 資産老朽化情報が予算要求額に与える影響
- 資産老朽化情報が予算要求額に与える影響 : 自治体職員への質問紙実験から
- シサン ロウキュウカ ジョウホウ ガ ヨサン ヨウキュウガク ニ アタエル エイキョウ : ジチタイ ショクイン エ ノ シツモンシ ジッケン カラ
- Survey Experiment for Local Government Officers
- 自治体職員への質問紙実験から
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Abstract
Japanese local governments are faced with a critical problem that they need to restrain the increment of the budget. In this paper, we examined the effect of accounting information expected to suppress the budget requirement for the next fiscal year when requesting budget. To investigate the effect, this study performs a survey experiment that focused on the suppression effect of the next fiscal year 's budget requirement for the staff of Joso City, Ibaraki Prefecture. The result shows that asset deterioration information is effective in suppressing the amount of budget required for the next fiscal year in businesses considered inefficient from administrative cost and performance evaluation.
Journal
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- Accounting Progress
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Accounting Progress 2019 (20), 47-61, 2019
Japan Accounting Association
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Keywords
Details 詳細情報について
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- CRID
- 1390570707168797824
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- NII Article ID
- 130008083218
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- NII Book ID
- AA11552842
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- ISSN
- 24359947
- 21896321
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- NDL BIB ID
- 030061054
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed