Kaikei-kensa Kenkyu(September 2009~)

Kaikei-kensa Kenkyu VOLUME 68 (November 2023)

Foreword
Perspectives of Audit in Public Policy Studies Toshiya KITAYAMA
Refereed Articles
An Empirical Analysis of the Tax Avoidance Activities by Small Corporations in Japan Hiroyuki YASHIO
Commitment to Organizational Change through Health Data Utilization Kohei OHYAMA
Kazuhiko OZAWA
Sayuri SHIMIZU
Makoto KUROKI

Kaikei-kensa Kenkyu VOLUME 67 (MARCH 2023)

Foreword
Public Budgeting Studies In Japan
: Current State and Prospect
Masayoshi HAYASHI
Refereed Articles
The Effect of Performance Information on Implementation Plan
: Survey Experiment for Local Government Officers
Yuichi UBUKATA
The Analysis of the Effect of Urban Compactness on Health Ryuji KUTSUZAWA
Nobuo AKAI
Toru TAKEMOTO

Kaikei-kensa Kenkyu VOLUME 66 (SEPTEMBER 2022)

Foreword
Economics and Business Ethics Yoshihiro TOKUGA
Contributed Article
Determinants and Performance of Information Technology Budgets in Municipalities Makoto KUROKI
Refereed Articles
Consideration of the Utilization of Public Sector Accounting Information Focusing on the Monitoring Function of a Local Council
: Text Mining of Minutes of the Ruling and Opposition Parties
Shinichi YOKOTA
A Study on Interperiod Equity
: Focusing on the Revenue Recognition for Regulated Operations in Public-Sector Accounting in the United States
Ayako KURIKI

Kaikei-kensa Kenkyu VOLUME 65 (MARCH 2022)

Foreword
Audit by the Board of Audit of Japan and that by audit firm Kuniaki TANABE
Refereed Articles
An Analysis of Corruptions in Local Governments
: Focusing on Difference in Motivation for Corruptions
Hidemasa YONEOKA
Ikutaro ENATSU
Municipal Behavior in Setting Long-term Care Insurance Premium and Investigation of the Financial Adjustment Effects of Adjustment Grants Einoshin SUZUKI
Bibliography of Articles
Introduction to Bibliography of Articles Takafumi KAMEI
Bibliography of Articles

Kaikei-kensa Kenkyu VOLUME 64 (SEPTEMBER 2021)

Foreword
Climate Change Action and the Board of Audit
: Lessons from the Case of Canada
Takehiko IKEGAMI
Refereed Articles
Welfare State and Public Finance on U.S. Housing Policy
: Housing assets and debt of NPO , embedded in a “Hidden Welfare State”
Satoshi SEKIGUCHI
The Cost Structure of Higher Education in Local Public Universities in Japan Miki MIYAKI
Factors for Stagnation in the Regional Healthcare Networks Project
: Analysis of Initial Investment and Management Model
Atsushi ITO
Takashi OKUMURA

Kaikei-kensa Kenkyu VOLUME 63 (MARCH 2021)

Foreword
What Exists in the Management Failure of Japanese Public Enterprises?
: From the New Public Management Perspective
Mari KOBAYASHI
Introduction to the Special Issue on Current Status and Issues of Japanese Public Enterprises
: System, Management, Accounting and Auditing
Hiroshi YOSHIMI
Contributed Article for the Special Issue
The Current Situation and Challenges of Audit in Public Enterprise
: Focusing on Purpose of External Audit in Public Enterprise and Implementation of External Audit in Local Public Enterprise
Eiji FUJIOKA
The Outlook and Challenges of General Incorporated Foundation in charge of Transportation Business
: Focusing on the Case of Sapporo City
Masaaki OHARA
Organizational Autonomy of Local Public Enterprises
: Evidence form Case Studies in Water Services of Two Major Cities in Japan
Jiro UNO
Refereed Articles for the Special Issue
Cost Behavior and Cost Structure in Local Public Hospitals
: Cost of Congestion Perspective
Kohei ARAI
Masanobu FUKUSHIMA
Kenji YASUKATA
Chiyuki KURISU
Refereed Article
A Study on Decision Factors of Implementing PFI in Local Governments Shumpei HARADA
Report
A Case Study of Tokyo Metropolitan Government Using Cash Flow
Based Safety Analysis
Nobuaki YAMAMOTO

Kaikei-kensa Kenkyu VOLUME 62 (SEPTEMBER 2020)

Foreword
Accountability and Evaluation in Japan : “Situation and Reflection” Again Kiyoshi YAMAYA
Contributed Article
Toward Social Security Reform in the Age of Great Uncertainty and Inequality Tadao MIYAKAWA
Estimating the Natural Rate of Interest Using a Model with a Deflation Steady State Yasuo HIROSE
Refereed Articles
Top Executives' Managerial Discretion and Its Hindrances in Japanese Public Hospitals Yoshitaka
SHIRINASHIHAMA
The Effect of Financial Measures by Prefectural Governments on Municipal Mergers : An Empirical Analysis Focusing on the Success or Failure of Mergers and Consensus Building in Legal Councils Hidemasa YONEOKA

Kaikei-kensa Kenkyu VOLUME 61 (MARCH 2020)

Foreword
Fiscal Consolidation After Consumption Tax Hike to 10%
: in View of Experience of Other Countries
Nobuki MOCHIDA
Refereed Articles
The Actual Status of Interest Income, Dividend Income and Tax Burdens on Households Ryutaro MATSUMOTO
Taro OHNO
Daizo KOJIMA
The Issues and Determinants for Users of Accounting Information in Local Governments Makoto KUROKI
Yoshitaka HIROSE
The Development of Local Public Accounting Rules and Municipal Expenditures
: Was Local Public Accounting Reform before ‘Unified Standard’ Related to Expenditure Control ?
Haruo KONDOH
Akinobu OGAWA
The Development of Local Public Accounting Rules and Municipal Expenditures
: Towards Using Accrual Basis Information in General Government Sector and Public Sector
Nobuo AZUMA

Kaikei-kensa Kenkyu VOLUME 60 (SEPTEMBER 2019)

Foreword
Significance and Future of 3E Auditing in the Public Sector
: With Special Reference to 20-Year Experiences of the BOA
Hideki FUJII
Refereed Articles
The Empirical Study of Impact for Budgeting by Accounting Reform in Local Governments
: Based on Survey Research
Toru SATO
Takami MATSUO
Effectiveness Evaluation of Costing Practices at hospitals Under Diagnosis Procedure Combination Per-Diem Payment System Ko ARAI
Report
Public Procurement of Innovation in Japan and EU Ryoko KAWASAWA
Taishi OHNO

Kaikei-kensa Kenkyu VOLUME 59 (MARCH 2019)

Foreword
Half a century of German Federal Audit Office research:
From the perspective of public law
ISHIMORI Hisahiro
Introduction to the Special Issue on surrounding the system of Incorporated Administrative Agencies Hisashi HARADA
Contributed Article for the Special Issue
Entrenching the performance management of Incorporated Administrative Agencies Yoshiaki OKAMOTO
The Significance of Financial Reporting as Outlined in the“Financial Reporting Guideline for Incorporated Administrative Agencies” and the “Business Reporting Guideline for Incorporated Administrative Agencies” in Japan Ayako SATOU
The Empirical Study for the Incentive System on Incorporated Administrative Agency Makoto KUROKI
Refereed Articles for the Special Issue
How Japan's Incorporated Administrative Agencies Work?
: Examination of Survey Data
Syuntaro IIZUKA
Hiroaki INATSUGU
The Current Situation and Challenges of the Reform of Incorporated Administrative Agencies System
: Focusing on Accounting of Incorporated Administrative Agencies
Nobuo AZUMA
Contributed Articles
On the Effectiveness of Additional Teacher Allocation Ryuichi TANAKA

Kaikei-kensa Kenkyu VOLUME 58 (SEPTEMBER 2018)

Foreword
10 Years after the Act on Fiscal Rehabilitation of Local Governments Sachio KONISHI
Contributed Article
Tax Expenditure and National Audit Offices in the Budget Process of UK and Sweden: Focused on Tax Expenditures of VAT Satoshi SEKIGUCHI
Gender Differences in Welfare Migration Patterns among the Elderly in Japan Katsuyoshi NAKAZAWA

Kaikei-kensa Kenkyu VOLUME 57 (MARCH 2018)

Foreword
The Accounting and Auditing Crossover of Government Sector and Private Sector Hiroshi YOSHIMI
Refereed Articles
The International Comparison of Financial Condition between Japanese Local Governments and U.S. States: A Statistical Study using Financial Statements Kentaro HARAGUCHI
Oversized Garbage and Collection Charges: An Empirical Analysis Rena AKAMATSU
Report
On the Local Consumption Tax and Its Revenue Allocation Formula in Japan Toru NAKAZATO

Kaikei-kensa Kenkyu VOLUME 56 (SEPTEMBER 2017)

Foreword
The Verification of Determinants of the Budget Levels in Incorporated Administrative Agencies Kosuke OYAMA
Contributed Article
Stock Value of Public Capital in Japan based on Productivity Effect of Public Capital: Economic Evaluation of Price of Investment by the Estimation including Capacity Utilization of Public Capital Masaki NAKAHIGASHI
Refereed Articles
The Fund for Comprehensively Securing Regional Health and Long-term Care in Japan Yui OHTSU
The Problems and Prospects of Impairment Accounting of Incorporated Administrative Agencies: Ten years have passed since application Nobuo AZUMA
Report
The Role of Independent Fiscal Institution in Fiscal Consolidation: Comparison with Supreme Audit Institutions in OECD contries Yoshihito MIYAMOTO

Kaikei-kensa Kenkyu VOLUME 55 (MARCH 2017)

Foreword
Political Elements and Policy Implications of Tax Expenditures Akira YOKOYAMA
Introduction to the Special Issue on Tax Expenditure and Evaluation
Argument of the Definition of the Tax Expenditure in the US, and Its Implication to the Japanese Tax Shigeki MORINOBU
Contributed Articles for the Special Issue
Tax Relief Measures in Local Governments Focussing on Tax Expendiure Reports of State Governments in the U.S. Toshiyuki UEMURA
Tax Expenditures of Corporate Taxation: Pracrtice and Economic Consequences Motohiro SATO
The Significance and Limitation of Tax Expenditure Transparency Act in Japan Hideaki TANAKA
Refereed Article for the Special Issue
Tax Credit/Detection and Tax Expenditure : Empirical Study of the Economic Effects of Public Benefit Corporations Takayuki TAKAHASHI
Mikiharu NOMA
Makoto KUROKI
Nobuhiro YAHATA
Refereed Articles
The Adjustment Effect of the Finances of Long-Term Care Insurance・ through Adjusting Subsidies Yasuyuki WAKAMATSU
Measuring Financial Health of Local Governments with Financial Statements Analysis Kentaro HARAGUCHI
A Study of Official Price under “The Comprehensive Support System for Children and Child-rearing” Kenji HAMAMOTO

Kaikei-kensa Kenkyu VOLUME 54 (SEPTEMBER 2016)

Foreword
Developments and Extensions of Accounting Reform in Municipal Governments Hisashi YAMAURA
Refereed Articles
The Hometown Tax Payment System: Current trends and issues Kyoji HASHIMOTO
Yoshimitsu SUZUKI
Utilization of budgetary control functions at hospitals under Diagnosis Procedure Combination Per-Diem Payment System: Budgetary control practices facilitating function utilization Ko ARAI
Preferential public procurement policies and economic efficiency: A comparative study based on Japan and United States Ryoko KAWASAWA
Taishi OHNO

Kaikei-kensa Kenkyu VOLUME 53 (MARCH 2016)

Foreword
Audit and the Upper House of the National Diet in Japan Masaru MABUCHI
Refereed Articles
The analysis of the structure of standard fiscal needs: Evidence from Japanese prefectural data Haruaki HIROTA
Hideo YUNOUE
Cost accounting system design in social welfare corporations: an empirical investigation using cluster analysis Yoshitaka SHIRINASHIHAMA
Review of PFI in Japan based on the Issues raised in UK PFI Reform Post-2010 Shigemasa TSUBOI
Kazuaki MIYAMOTO
Shigeru MORICHI
Present Condition and Problems of Unified Standards of New Local Governmental Accounting: Compared with Conceptual Framework and IPSAS of IPSASB Nobuo AZUMA
Game Analysis on Fraud Audit in the Field of Public Audit System Takuji MATSUMOTO

Kaikei-kensa Kenkyu VOLUME 52 (SEPTEMBER 2015)

Foreword
New Challenges and Internal Control Issues surrounding the Corporate Governance Shinji HATTA
Contributed Article
Management Accounting for Subsidized Projects Masaru TAKAHASHI
Refereed Article
On the Earned Income Tax System in Japan :Based on the Comparative Analyses with Swedish Tax System Hiroyuki YASHIO
Effects of Community-Based Care Services to Long-Term Care Disparities and These Structures Hirokazu MATSUOKA
Effect of management accounting at hospitals under Diagnosis Procedure Combination Per-Diem Payment System-Effectiveness evaluation of cost accounting and revenue budgeting- Ko ARAI
Hiromasa SAKAGUCHI
Report
The reform and issues of Chinese Auditing System BAI Zhili

Kaikei-kensa Kenkyu VOLUME 51 (MARCH 2015)

Foreword
Measures to Avoid a Fiscal Crisis in Japan Takatoshi ITO
Refereed Article
Economic analysis about tax burden and public service consciousness Tomoko HAYASHI
Yoshio ITABA
Tadashi YAGI
Policy Evaluation and Auditing: Effect of Policy Evaluation on Auditing for Effectiveness Nobuo AZUMA

Kaikei-kensa Kenkyu VOLUME 50 (SEPTEMBER 2014)

Foreword
Accountability for Science and Technology Kiyoshi YAMAMOTO
Contributed Article
Price Audit and Terms and Conditions in Defense Procurement Yasuhiro OHTA
Refereed Articles
An Assessment of Quality in Japanese Cross-cutting and Government-wide Policy Evaluations Naoko MASUDA
Evaluation of Rice Policy under Individual Household Income Support System Naoki ONODERA
Shin KIMURA
Basic Concept and Principles of Public-Sector Auditing: Public-Sector Auditing in Japan Compared to ISSAI of INTOSAI Nobuo AZUMA

Kaikei-kensa Kenkyu VOLUME 49 (MARCH 2014)

Foreword
Perspectives for the Systems of Independent Administrative Incorporations and their Evaluation in Japan Koichiro AGATA
Refereed Articles
The Introduction Effect of NID in Belgian Corporate Tax System Tomohiro INOUE
Tadao YAMADA
The Public-Policy Formulation Process of The U.S. Marketplace Fairness Act of 2013: A New Phase in American Internet Sales Tax Reform Yuzo SUGIMOTO
Joseph GABRIELLA
Correlation Analysis between Operational Performance Shift and Profitability Shift at Public Hospitals Reimbursed by Diagnosis Procedure Combinations Ko ARAI
Analysis of Retained Earnings Issue of Social Welfare Corporation : Focusing on Discrepancy between Retained Earnings and Funds Kenji HAMAMOTO

Kaikei-kensa Kenkyu VOLUME 48 (SEPTEMBER 2013)

Foreword
The Use of Governmental Accounting Information in Japan Kazuo AIDA
Articles
Deregulation after the Great East Japan Earthquake Hisashi HARADA
Correlation Analysis between Operational Performance and Profitability at Public Hospitals Reimbursed by Diagnosis Procedure Combinations
-Verification of Views Relating to Profitability Improvement-
Ko ARAI
The Development of Privatization in Swedish Welfare Services for Elderly: Policies for Quality Assurance Madoka WATANABE
An Applicability of Early Contractor Involvement (ECI) Contract of the Highways Agency in United Kingdom to Public Civil Works in Japan Mitsuyoshi TANABE
Kazumasa OZAWA
The Incorporated Administrative Agency System Forced to be Reformed: Focusing on Accounting Nobuo AZUMA
Reports
Will US Social Impact Bonds Impact Japan? Yuzo SUGIMOTO
Joseph GABRIELLA

Kaikei-kensa Kenkyu VOLUME 47 (MARCH 2013)

Foreword
Direction of the National Spatial Strategy and Infrastructure Investment Shigeru MORICHI
Articles
Fiscal Competition with Public Debt -A Positive Analysis for the Impact of Capital Mobility on Fiscal Consolidation- Hiroki TANAKA
Municipal Amalgamations and Its Impact on Local Public Expenditures Ryosuke HAYASHI
The Act on Assurance of Sound Financial Status of Local Governments and the Reaction of Municipalities: The Case of Municipalities in the Kansai Region. Kota SUGAHARA
The Reform of Local Consumption Tax: Criteria for Revenue-sharing Arrangement Kyoji HASHIMOTO
Study on the Relation between City Center Revitalization and Compactification of the City Shunsuke SEKIGUCHI
The Study on Expenses for Medial Services of Public Assistance System in Japan Manami HORI
Adverse Selection, Welfare, and Non-payment of Social Insurance in Japan Naomi MIYAZATO
Analyses of Consumption Tax for Child-Care Service Masaya YASUOKA
The Efficient Impacts of Community-based Care Services on In-home Service and Facility Services Yoshimi ADACHI
Toshiyuki UEMURA
Factors in the Evaluation of Long-term Care Insurance Premiums Kensaku KISHIDA
Shizuko TANIGAKI
Efficient Management of the Municipal Hospitals-Regional Cooperation and Functional Differentiation for Medical Care- Yoshimi ADACHI
Correlation Analysis between Quality and Profitability at Public Hospitals Reimbursed by Diagnosis Procedure Combinations: Verification of Traditional Trade-off View in Medical Circles Ko ARAI
The Operational Cost of Local Universities and Fiscal Transfers from Central Government in Japan Miki SUHARA
Nobuo AKAI
The Role of Accounting in the Transformation of Public Management Mari KOBAYASHI
Kenji SHIBA
An Analysis of Accounting Standards for Incorporated Administrative Agencies Based on Agency Theory-Uncontrollable Expenses and Reserve for a Specific Purpose- Toshiaki WAKABAYASHI
Cross-country Analysis of Relationships between Tax Autonomy and Tax Externality Eiji FUKASAWA
Reports
Administration Reform as Measures for Fiscal Soundness Masahiko FURUYA
Current Situation and Prospection of Disaster Auditing in Japan-From the Experience of Great East Japan Earthquake Nobuo AZUMA

Kaikei-kensa Kenkyu VOLUME 46 (SEPTEMBER 2012)

Foreword
Limits of Administrative Reform Akira MORITA
Articles
Stochastic Simulation on Prefunding Health and Long-term Care Insurance Yasushi IWAMOTO
Tadashi FUKUI
Future Projections of Health Care Expenditure and Premium Fees of the Japanese National Health Insurance: Empirical Evidence from Claim Data Michio YUDA
Yasushi IWAMOTO
Wataru SUZUKI
Ryoko MOROZUMI
Budgetary Process Change in Japanese Administrative Reform Kenji SHIBA
Takami MATSUO
Significance of Cost Information in Local Governments Shigeo OHTSUKA
A Forecast of the Maintenance and Renewal Cost of the Public Capital and the Effects of the Introduction of Public-Private Partnership Ryuji NISHIMURA
Tomomi MIYAZAKI
Interest Group Politics and Local Government Finance: A Study of “Gyosei-ishokuin (Government-commissioned Volunteer)” System Hiroaki MORI
The Challenge of Expanding Opportunities of Private Healthcare Providers for Patient Choice in the NHS under the Blair Administration Megumi KASHIWAGI
Reports
Status and Problems in Information Disclosure System of the Care Service Kazuhiro YAMAMURA
Application of Accrual Based Financial Information in the United Kingdom: Focused on Policy Evaluation Nobuo AZUMA

Kaikei-kensa Kenkyu VOLUME 45 (MARCH 2012)

Foreword
Proposals for the Reform of Governmental Accounting System Takafumi KAMEI
Articles
Usability of the Whole of Government Accounts to Government Financial Discipline: Learning from UK,Australia and New Zealand's Experiences Akira OMORI
The Intertemporal Relationship between National Finance and Economic Growth in Japan Takeyuki HIRAI
Masuo NOMURA
On the Consumer Price Sliding Scale in Public Pension System and Consumption – Tax Hike Hiroyuki YASHIO
The Reform of Corporate Income Tax in Japan Kyoji HASHIMOTO
A Study on Financing Reconstruction Plans for Natural Disaster: Risk Sharing by Mutual Insurance System Naoki SAKAMOTO
Yasuhisa HAYASHIYAMA
Change in Municipality Efficiency after the Heisei Amalgamation Satoshi HONMA
Referendums in the Public Policy Process of Local Government Mitsuhiko OKAMOTO
Size and Participation in Prefectural Administration Yu NODA 
Reports
New Development of Costing in National Health Service -Emergence and Progress of Patient Level Costing- Ko ARAI
Application of Accrual Based Financial Information in the United Kingdom: Focused on Fiscal Control Nobuo AZUMA

Kaikei-kensa Kenkyu VOLUME 44 (SEPTEMBER 2011)

Foreword
Weighing the Merits and Demerits of Reorganization of the National Universities as Cooperations Takamitsu SAWA
Articles
Causal Relationship between National Finance and Economic Growth in Japan Masuo NOMURA
Takeyuki HIRAI
Indirect Tax Burden of Income Groups in Japan Yurie SAITOH
Toshiyuki UEMURA
Cost Efficiency of Public Primary Education in Japan Hitoshi SAITO
Resource Reallocation in Finacial Markets Koji SAKAI
How Have Regional Banks Implemented the Act to Facilitate SMEs Finace under the Relationship Banking? Kazumine KONDO
The Effect of Public Sector Evaluation on Fiscal Soundness of Local Governments: An Empirical Research of Japanese Cities Shigemichi KANASAKA
Haruaki HIROTA
Hideo YUNOUE
Reform of Citizen's Audit and Suit System in Japanese Local Governments Takao TANAKA
Emergence of hospital costing for influencing employee to manage profit by themselves -Case study of hospital operated by Saga Univercity- Ko ARAI
Risk Based Audit in Governmental Finacial Statements and Supreme Audit Institutions Makoto NAKANISHI
Reform of Administrative Structure in German L?nder: A Case of Lower Saxsony Jiro UNO
Present Situation and Prospects in Environmental Auditing: To Accept Recommendations by INCOSAI Nobuo AZUMA

Kaikei-kensa Kenkyu VOLUME 43 (MARCH 2011)

Foreword
On the Formation and the Maintenance of Social Overhead Capital in Japan Hiroaki HAYASHI
Articles
How Have the Japanese Government and the Bank of Japan Combated the Global Financial Crisis? : A Critical Evaluation Nobuyoshi YAMORI
Kazumine KONDO
Rescissions and Treasury Control : the Case of France Makoto NAKANISHI
Estimating the Rest in Revenue of Japanese VAT Yoshimitsu SUZUKI
Program Evaluation and Project-Reviews in Japanese Government Offices Kazuhisa NAJIMA
The Sources of Citizen Satisfaction in Japan Yu NODA
An Evaluation of Financial Position by Balance Sheets and an Administrative Cost Statements - Case Study of Osaka Prefectural Government - Yusuke OKAWA
Nobuo AKAI
An Empirical Analysis of Residential Solid Waste Management in Japanese Municipalities Tadakatsu NAKAMURA
Akihiro KAWASE
Reports
Comments on "Effects of Financial Improvement by the Audit Report(Trial Estimation in 2009)” Hiroshi YOSHIDA
The Reform of Corporate Governance of the National Audit Office Nobuo AZUMA

Kaikei-kensa Kenkyu VOLUME 42 (SEPTEMBER 2010)

Foreword
Substantiality and Reinforcement of the Cross-Sectional Policy Evaluation and Government Auditing from the Viewpoint of the Reduction in Uselessness in the National Budget Masao KAWANO
Articles
Income Tax Credits to Provide Income Protections in Japan Kousuke SHIRAISHI
Fiscal Discipline and Commitment Shun-ichiro BESSHO
An Analysis of Value for Money by Using the Japanese PFI Data : Planned VFM versus Actual VFM Keiko SHIMONO
Takao MAENO
Should Central Government Encourage Municipality Merger for Cost Reduction? Akiyoshi FURUKAWA
An Overview of Recent Trends in Audit Reports , with Focus on Social Security Expenditures Manami HORI
Reports
Fiscal Transfers from the Federal to Provincial Governments in Canada: The Characteristics and Reforms of Equalization Payments and Block Grants Takehiko IKEGAMI
Introduction of Balanced Scorecard to Prefecture Governmental Hospitals - A Case of Niigata Prefecture Governmental Hospitals - Naoya YAMAGUCHI

Kaikei-kensa Kenkyu VOLUME 41 (MARCH 2010)

Foreword
Cost Benefit Analysis of Income Redistribution Policies Tatsuo HATTA
Articles
Reconsidering Conceptual Framework for Public-Sector Entities : Implications for Reporting of Financial Performance by Public-Sector Entities Yoshinori KAWAMURA
The Regressivity of Consumption Tax and its Alleviation Kyoji HASHIMOTO
Between Non-Standard Enployment and Unemployment , Aging , Education : Taking into account for Coresidence and Family Background Yukiko SHIGENO
Katsumi MATSUURA
Political Economy on the Market Based Instruments for Sven RUDOLPH
Environmental Policy : An Empirical Approach Applied to the Introduction Process of EU-ETS in Germany PARK Seung-Joon
A Comparison of Auction Mechanisms in the Emissions Trading Systems Toru MOROTOMI
An Economic Analysis of Healthcare Systems Tetsuro CHINO
Measurement of Efficiency and productivity in the National University Corporations: The Malmquist productivity index Approach Sono YAMASAKI
Yoshio ITABA
Determinant Factors on Unsubsidized Ordinary Expenses: Quantitative Analysis with Focus on Local Political Factors Mihoko KATO
The Introduction of Internal Control System into Central Government : Situation in Foreign Countries and Implication for Japan Nobuo AZUMA

Kaikei-kensa Kenkyu VOLUME 40 (SEPTEMBER 2009)

Foreword
An Evaluation of Government Policies both in Quantity and Quality Toshiaki TACHIBANAKI
Articles
Thinking on Regressivity of Consumption Tax Shigeki MORINOBU
The Privatization of Postal Services in New Zealand : Reexamination of Its “Failure” Nobuyoshi YAMORI
Narunto NISHIGAKI
Management Strategies of Credit Association under the Relationship Banking Kazumine KONDO
Kozo HARIMAYA
Policy Evaluation and Budgeting in Japan Hiroshi SHINTANI
Critical Reexamination of the Standard Financial Requirements as General Revenue - The Standard Financial Requirements as Specific Revenue Source Controlled by Each Ministry - Isao OHTSUKA
Land Taxation and a Local-Public-Finance income - Revolve the Tax Break over Farmland - Nobuyuki KABEYA
Yoshio ITABA
Problems and Prospects of Accounting Standards for Incorporated Administrative Agencies : Focusing on Income Determination Nobuo AZUMA
A Thesis on the Accrual Accounting in The United States of America Federal Government - Depreciation as the Main Theme - Tomohiko YOSHIMURA
Reports
Coordinated Debt Issuance by Prefectures and Municipalities in Japan Toru NAKAZATO
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