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A Framework for Economic, Social, and Technical Valuation of Public Facilities : Multilateral Evaluation Using Public Sector Accounting Information
https://doi.org/10.32286/0002002511
https://doi.org/10.32286/000200251131b0dbe8-ff0d-43af-9ffd-1b0f1d9223cd
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-1100-20250300-01.pdf (658 KB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2025-03-18 | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | A Framework for Economic, Social, and Technical Valuation of Public Facilities : Multilateral Evaluation Using Public Sector Accounting Information | |||||||||||||
| 言語 | en | |||||||||||||
| 言語 | ||||||||||||||
| 言語 | eng | |||||||||||||
| 資源タイプ | ||||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||||
| ID登録 | ||||||||||||||
| ID登録 | 10.32286/0002002511 | |||||||||||||
| ID登録タイプ | JaLC | |||||||||||||
| アクセス権 | ||||||||||||||
| アクセス権 | open access | |||||||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||||||
| 著者 |
馬場, 英朗
× 馬場, 英朗
WEKO
17461
× 蓑田, 謙司
× 横田, 慎一× 保木本, 薫 |
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| 概要 | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | Although public sector accounting standards were standardized in 2016 and almost all local governments in Japan prepare financial statements based on double-entry bookkeeping and accrual accounting, some argue that public sector accounting information remains unused. However, no organization can be properly managed without accounting information and the fact that public sector accounting information is not being put to use suggests that public sector decision-making methods may be ineffective. This raises the following question: How to maintain and renew public facilities against a backdrop of severe financial constraints and declining population? It is necessary to prioritize the management of public facilities by considering social and economic values, such as service unit costs and life cycle costs. This study examines a multilateral evaluation framework for public facilities using public sector accounting information. | |||||||||||||
| 言語 | en | |||||||||||||
| 内容記述 | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | JSPS grants-inaid for scientific research : KAKENHI 22K01804 | |||||||||||||
| 言語 | en | |||||||||||||
| 書誌情報 |
en : Kansai University review of business and commerce 巻 24, p. 1-12, 発行日 2025-03 |
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| ISSN | ||||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||||
| 収録物識別子 | 13448455 | |||||||||||||
| 書誌レコードID | ||||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||||
| 収録物識別子 | AA11662421 | |||||||||||||
| 著者版フラグ | ||||||||||||||
| 出版タイプ | VoR | |||||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||||
| 出版者 | ||||||||||||||
| 出版者 | Faculty of Business and Commerce, Kansai University | |||||||||||||
| 言語 | en | |||||||||||||
| 出版者（他言語） | ||||||||||||||
| 言語 | en | |||||||||||||
| 値 | 関西大学商学部 | |||||||||||||
| キーワード | ||||||||||||||
| 言語 | en | |||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | public facility management | |||||||||||||
| キーワード | ||||||||||||||
| 言語 | en | |||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | local government accounting | |||||||||||||
| キーワード | ||||||||||||||
| 言語 | en | |||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | financial and non-financial information | |||||||||||||
| キーワード | ||||||||||||||
| 言語 | en | |||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | capital improvement plan | |||||||||||||
| キーワード | ||||||||||||||
| 言語 | ja | |||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | 関西大学 | |||||||||||||
| キーワード | ||||||||||||||
| 言語 | en | |||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | Kansai University | |||||||||||||
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Cite as
馬場, 英朗, 蓑田, 謙司, 横田, 慎一, 保木本, 薫, 2025, A Framework for Economic, Social, and Technical Valuation of Public Facilities : Multilateral Evaluation Using Public Sector Accounting Information: Faculty of Business and Commerce, Kansai University, 1–12 p.
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