Kaikei-kensa Kenkyu VOLUME 70(SEPTEMBER 2024)
| Focus on internal controls in accounting audit by the Board of Audit | Masayuki HORIE |
| An Analysis of Donation Deduction (Furusato Nouzei) in Japan | Masami TAGUCHI |
| Tax preferences for SMEs and capital reduction behavior of listed and large unlisted companies | Masaki HOTEI |
| The heterogeneous effect of the automatic exchange of information on assets on cross-border tax evasion by citizens of different countries | Junya HAMAAKI |
| Change over time of financial impact by covid-19 in each business type of medical corporations with clinics －From impact in the accounting period of first and second epidemic to impact in the period of third, fourth and fifth epidemic－ |
Ko ARAI |
Kaikei-kensa Kenkyu VOLUME 69(MARCH 2024)
| Reviewing the economic policies of the second Abe administration-Abenomics and Consumption tax hike | Shigeki MORINOBU |
| A Study on the Relationship between Quality and Price in Public Procurement in Japanese Local Government | Masashi NISHIKAWA |
| Introduction of the uniform accounting standards in Japanese local government and changes in the disclosure timeliness | Kentaro HARAGUCHI Yasuhiro TAMBA Maaya HOSHI |
Kaikei-kensa Kenkyu VOLUME 68 (November 2023)
| Perspectives of Audit in Public Policy Studies | Toshiya KITAYAMA |
| 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)
| Public Budgeting Studies In Japan : Current State and Prospect |
Masayoshi HAYASHI |
| 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)
| Economics and Business Ethics | Yoshihiro TOKUGA |
| Determinants and Performance of Information Technology Budgets in Municipalities | Makoto KUROKI |
| 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)
| Audit by the Board of Audit of Japan and that by audit firm | Kuniaki TANABE |
| 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 |
| Introduction to Bibliography of Articles | Takafumi KAMEI |
| Bibliography of Articles |
Kaikei-kensa Kenkyu VOLUME 64 (SEPTEMBER 2021)
| Climate Change Action and the Board of Audit : Lessons from the Case of Canada |
Takehiko IKEGAMI |
| 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)
| 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 |
| 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 |
| Cost Behavior and Cost Structure in Local Public Hospitals : Cost of Congestion Perspective |
Kohei ARAI Masanobu FUKUSHIMA Kenji YASUKATA Chiyuki KURISU |
| A Study on Decision Factors of Implementing PFI in Local Governments | Shumpei HARADA |
| A Case Study of Tokyo Metropolitan Government Using Cash Flow Based Safety Analysis |
Nobuaki YAMAMOTO |
Kaikei-kensa Kenkyu VOLUME 62 (SEPTEMBER 2020)
| Accountability and Evaluation in Japan : “Situation and Reflection” Again | Kiyoshi YAMAYA |
| 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 |
| 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)
| Fiscal Consolidation After Consumption Tax Hike to 10% : in View of Experience of Other Countries |
Nobuki MOCHIDA |
| 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)
| Significance and Future of 3E Auditing in the Public Sector : With Special Reference to 20-Year Experiences of the BOA |
Hideki FUJII |
| 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 |
| Public Procurement of Innovation in Japan and EU | Ryoko KAWASAWA Taishi OHNO |
Kaikei-kensa Kenkyu VOLUME 59 (MARCH 2019)
| 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 |
| 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 SATO |
| The Empirical Study for the Incentive System on Incorporated Administrative Agency | Makoto KUROKI |
| 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 |
| On the Effectiveness of Additional Teacher Allocation | Ryuichi TANAKA |
Kaikei-kensa Kenkyu VOLUME 58 (SEPTEMBER 2018)
| 10 Years after the Act on Fiscal Rehabilitation of Local Governments | Sachio KONISHI |
| 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)
| The Accounting and Auditing Crossover of Government Sector and Private Sector | Hiroshi YOSHIMI |
| 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 |
| On the Local Consumption Tax and Its Revenue Allocation Formula in Japan | Toru NAKAZATO |
Kaikei-kensa Kenkyu VOLUME 56 (SEPTEMBER 2017)
| The Verification of Determinants of the Budget Levels in Incorporated Administrative Agencies | Kosuke OYAMA |
| 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 |
| 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 |
| 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)
| Political Elements and Policy Implications of Tax Expenditures | Akira YOKOYAMA |
| Argument of the Definition of the Tax Expenditure in the US, and Its Implication to the Japanese Tax | Shigeki MORINOBU |
| 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 |
| Tax Credit/Detection and Tax Expenditure : Empirical Study of the Economic Effects of Public Benefit Corporations | Takayuki TAKAHASHI Mikiharu NOMA Makoto KUROKI Nobuhiro YAHATA |
| 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)
| Developments and Extensions of Accounting Reform in Municipal Governments | Hisashi YAMAURA |
| 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)
| Audit and the Upper House of the National Diet in Japan | Masaru MABUCHI |
| 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)
| New Challenges and Internal Control Issues surrounding the Corporate Governance | Shinji HATTA |
| Management Accounting for Subsidized Projects | Masaru TAKAHASHI |
| 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 |
| The reform and issues of Chinese Auditing System | BAI Zhili |
Kaikei-kensa Kenkyu VOLUME 51 (MARCH 2015)
| Measures to Avoid a Fiscal Crisis in Japan | Takatoshi ITO |
| 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)
| Accountability for Science and Technology | Kiyoshi YAMAMOTO |
| Price Audit and Terms and Conditions in Defense Procurement | Yasuhiro OHTA |
| 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)
| Perspectives for the Systems of Independent Administrative Incorporations and their Evaluation in Japan | Koichiro AGATA |
| 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)
| The Use of Governmental Accounting Information in Japan | Kazuo AIDA |
| 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 |
| Will US Social Impact Bonds Impact Japan? | Yuzo SUGIMOTO Joseph GABRIELLA |
Kaikei-kensa Kenkyu VOLUME 47 (MARCH 2013)
| Direction of the National Spatial Strategy and Infrastructure Investment | Shigeru MORICHI |
| 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 |
| 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)
| Limits of Administrative Reform | Akira MORITA |
| 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 |
| 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)
| Proposals for the Reform of Governmental Accounting System | Takafumi KAMEI |
| 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 |
| 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)
| Weighing the Merits and Demerits of Reorganization of the National Universities as Cooperations | Takamitsu SAWA |
| 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)
| On the Formation and the Maintenance of Social Overhead Capital in Japan | Hiroaki HAYASHI |
| 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 |
| 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)
| 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 |
| 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 |
| 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)
| Cost Benefit Analysis of Income Redistribution Policies | Tatsuo HATTA |
| 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)
| An Evaluation of Government Policies both in Quantity and Quality | Toshiaki TACHIBANAKI |
| 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 |
| Coordinated Debt Issuance by Prefectures and Municipalities in Japan | Toru NAKAZATO |