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Government Auditing Review(1994~March 2009)

VOLUME 16 (MARCH 2009)

Articles
An Estimation of Tax Expenditure in Japanese Income Tax from the Viewpoint of the Fiscal Transparency(PDF:282KB) Toshiyuki UEMURA
The Evaluation of the Fiscal Management and the Tax Policy in the 90’s (PDF:320KB) Hisakazu KATO
Valuation of Public Capital Stock Using Productive Effect on Public Capital (PDF:265KB) Masaaki NAKAHIGASHI
Trust in Administration and Citizens’ Intent to Participate(PDF:291KB) Yu NODA
Issues of Incorporated Administrative Agencies Auditing Standards :Comparing with Global Standards(PDF:333KB) Nobuo AZUMA

VOLUME 15 (MARCH 2008)

Articles
Economic Perspectives on Healthcare Reform in Japan(PDF:442KB) Motohiro SATO
Evasion of National Pension Contributions and Hyperbolic Time Discounting: Evidence and Rationale for Public Pensions(PDF:1,987KB) Kohei KOMAMURA
Atsuhiro YAMADA
Effect of New Public Management: Data Envelopment Analysis (PDF:425KB) Hikaru OGAWA
Koji TANAHASHI
How has Japan Housing Finance Agency’s Flat 35 affected regional housing loan markets?(PDF:385KB) Nobuyoshi YAMORI
Kazumine KONDO
The Framework of INTOSAI Government Auditing Standards: In the Stream of International Convergence(PDF:447KB) Nobuo AZUMA

VOLUME 14 (MARCH 2007)

Articles
Objectives of Financial Reporting and Their Problems in Government Accounting(PDF:78KB) Yasuhiro YAMADA
An Economic Analysis of Institutions and Regulations in the Japanese Healthcare System(PDF:110KB) Tetsuro CHINO
Japan’ s Long–term Care Insurance and the Financial Condition of Insurers:
Evidence from Municipality–level Data
(PDF:145KB)
Satoshi SHIMIZUTANI
Noriko INAKURA
Problems and Prospects of Departmental Financial Statements(PDF:127KB) Nobuo AZUMA
Report
Budget and Report: How aware are the Politicians?
– A New Approach in the Research of Public Sector Accounting–
(PDF:371KB)
Kenji SHIBA Toru MUNEOKA

VOLUME 13 (MARCH 2006)

Articles
A Review of the Double–Entry Accounting System and Accrual Accounting in the Public Sector(PDF:160KB) Toshio HARA
Financial Analysis of Social Capital Improvements by the Japanese Fiscal Investment and Loan Program in the Case of Highways and International Airports(PDF:1,044KB) Toshiyuki UEMURA
An Auditing of Social Security Related Programs and Its Prospects
– Comments on the FY 2003 Audit Report –
(PDF:374KB)
Hiroshi YOSHIDA
A Comparison of Tendering and Contracting Systems for Public Works between Japan, the United States and EU Countries(PDF:279KB) Taishi OHNO
Yuhei HARADA
Methods of Program Evaluation and Implementation of Comprehensive Evaluations(PDF:378KB) Nobuo AZUMA
The Present Condition and the Problems of Effectiveness Auditing(PDF:273KB) Kazuki HAYASHI
Shigeru YANAGIDA

VOLUME 12 (MARCH 2005)

Articles
Legal Issues for the Reform of Budget Systems(PDF:118KB) Takumaro KIMURA
Japanese Fiscal Structure between Central and Local Governments
– Welfare Assessment of the Trinity Reform of Japan –
(PDF:119KB)
Jun IRITANI
Masayuki TAMAOKA
How to Evaluate Special Zones for Structural Reform :
On a Perspective of Econometric Approach
(PDF:86KB)
Wataru SUZUKI
The Role of Ordering Parties in Public Works
– Coping with New Ways of Tendering and Contracting –
(PDF:97KB)
Taishi OHNO
The Role of Supreme Audit Institutions in NPM :
the Trend of Continental Countries
(PDF:91KB)
Nobuo AZUMA
The Present Condition of Actual Performance Assessment and Effectiveness Auditing(PDF:107KB) Kazuki HAYASHI

VOLUME 11 (MARCH 2004)

Articles
Study on the Optimum Medical Payment System under the Asymmetric Information Structure(PDF:319KB) Hiroshi YOSHIDA
Issues Concerning the Current Tendering and Contracting Systems for Public Works(PDF:121KB) Taishi OHNO
Basic Structure of Government Auditing by a Supreme Audit Institutions(PDF:100KB) Yutaka SUZUKI
Analysis on Budget System(PDF:84KB) Keiko SAKURAI
Performance Measurement of Supreme Audit Institutions in 4 Anglo-Saxon Counries : Leading by Example(PDF:197KB) Nobuo AZUMA

VOLUME 10 (MARCH 2003)

Articles
Characteristics of Accounting Standards for Independent Administrative Institutions(PDF:83KB) Kazuo WATANABE
Effectiveness and Limitations of Cost-benefit Analysis in Policy Appraisal(PDF:90KB) Toshihiro OKA
On the Consequences of the Different Ways of Appraisal among Similar Public Investments
- A Comparison of Roads, Harbor Roads and Regional Farm Roads -
(PDF:135KB)
Taishi OHNO
Recent Development of Agricultural Policy Instruments: Its Features and Problems(PDF:98KB) Shinichi SHOGENJI
The Limits of the Local Liberty Masashi NISHIKAWA
Public Sector Performance Reporting: New Public Management and Contingency Theory Insights(PDF:107KB) Mark CHRISTENSEN
Hiroshi YOSHIMI
The Role of the Supreme Audit Institution in NPM: International Trend(PDF:135KB) Nobuo AZUMA

VOLUME 9 (MARCH 2002)

Articles
A Dilemma in Auditing Systems(PDF:55KB) Tetsuya KISHIMOTO
Tax Reform and the Board of Audit(PDF:73KB) Yoshikazu MIKI
Governmental Audit and Administrative Evaluation :
From Auditing Perspective
(PDF:73KB)
Hiroshi YOSHIMI
Design of Evaluation System and Evaluation
Method on Policy · Program
(PDF:146KB)
Yasuyoshi SEKITA
Yumi KATO
Problems and Prospects of Policy Evaluation
System of Central Government in Japan
(PDF:149KB)
Nobuo AZUMA
Comparative Analysis of Research and Development Evaluation on Government Ministries and Agencies(PDF:157KB) Keita YAMAZAKI

VOLUME 8 (MARCH 2001)

Articles
Toward Audit of Business(PDF:179KB) Nobuo TAKAHASHI
Theme for Introduction of Evaluation of Administrative Performance(PDF:144KB) Syouzou TAKAYOSE
Accounting Revolution in Sapporo and Usuki City(PDF:269KB) Toshihiko ISHIHARA
Performance Auditing from the Viewpoints of Equity(PDF:45KB) Shinji YAMASHIGE
Problems and Prospects on Reform of Central Government Accounting System(PDF:114KB) Nobuo AZUMA

VOLUME 7 (MARCH 2000)

Articles
Social Security and Government Auditing Masahiko IWAMURA
The Effects of the Child Care Program for the Working Women Hiroshi YOSHIDA
The Structure and Mechanism of the Fiscal Investment and Loan Program Koichi KOYAMA
The Feedback Effects of Auditing on the Government Budgeting Hideki KONISHI
Investigation of Policy Assessment System in Hokkaido Jiro YAMAGUCHI

VOLUME 6 (MARCH 1999)

Articles
Design of Public Procurement System Yoshitsugu KANEMOTO
Auditing in Japan Mitsuharu ITO
International Comparison of Development Aid Strategies for the Railway Sector Sadaaki KURODA -
Yuzo AKATSUKA
Consideration on Repayment Problem of JNR Long-Term Debts and its Economic Implications Hideki FUJII
NPM-Affected Policy Evaluation and Government Failures
– In Respect to Local Administrative Reform –
Yoshio KUBOTA

VOLUME 5 (MARCH 1998)

Articles
Audit and the Examination of Policy: The Case of the Agricultural Land Improvement Program Daiichi ITOH
Role of Audit Agencies in Infrastructure Provision by Private Sector Yuzo AKATSUKA
Raufdeen RAMEEZDEEN
Nisa ZAINUDEEN
Auction Theory and Its Practices Kunio KAWAMATA
Yumiko BABA
Ex Post Evaluation of Development Projects over Extended Areas Hiroya ONO
Towards a Paradigm Shift in Government Auditing Kiyoshi YAMAMOTO

VOLUME 4 (MARCH 1997)

Articles
Policy Analysis as a Policy Recommendation Hidenori KOBAYASHI
Results–Oriented Management and The General Accounting Office Tadao MIYAKAWA Shunichi UENO
"Marketization" of the Government Organization and Accountability in Britain Kenji SHIBA
The National Government's Research and Development Evaluation System and Accounting Audits Kosuke OYAMA
A Review of The New Role of Project Evaluation Kimihiro KAKU

VOLUME 3 (MARCH 1996)

Articles
Analysis of Ex Post Facto Evaluation of Projects Yuzo AKATSUKA
Audit of Japanese ODA – – Legal and Political Issues Junji NAKAGAWA
Empowerment, Accountability and Capacity-Building A New Approach to Development Cooperation Saburo TAKIZAWA
A Policy Oriented Approach for Evaluating Overall Performance of Official Development Assistance R. RAMEEZDEEN
Yuzo AKATSUKA

VOLUME 2 (MARCH 1995)

Articles
The Frontiers of Public Auditing Keiichi MATSUSHITA
Budgeting and Auditing Hiroshi MIYAJIMA
The Realignment of the Grant System and the Impact on Intragovernmental Financial Relations; 1970's – 1990's Fumio KANAZAWA
Audits and Social Equity Hajime OKAMURA
Program Evaluation in Local Government Tatsuzo SAITO
An Index to the Government Auditing Review (Japanese Edition) '94

VOLUME 1 (MARCH 1994)

Foreword Takeshi ABE
Articles
The Triumph of Economic Science:
Is Fukuyama Wrong and, If So, Why?
James M.BUCHANAN
New Approaches to Public Sector Auditing Tadao MIYAKAWA
Restructuring the Agricultural Policy System And the Implications for Auditors Masamitsu YASAKA
GAO Program Evaluations And BOA Effectiveness Audits Katsura SAKURADA
An Index to the Government Auditing Review(Japanese Edition)'89–'93

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