{"created":"2023-05-15T12:18:44.896626+00:00","id":8772,"links":{},"metadata":{"_buckets":{"deposit":"9ba3fe6c-5202-4c3f-aaf1-85dbc08ab112"},"_deposit":{"created_by":1,"id":"8772","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8772"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008772","sets":["528:1287:1303"]},"author_link":["32652","32653","32650","32649","32651","32654"],"item_9_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Social value accounting for nonprofit organizations: visualizing the invisible value by using the social accounting method"}]},"item_9_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1-2","bibliographicPageEnd":"13","bibliographicPageStart":"1","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"ノンプロフィット・レビュー"}]}]},"item_9_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"Historical financial accounting, which aims to calculate income and expenditures, is able to provide accountability to fund sponsors, but has limitations in reporting the achievement of a nonprofit organization (NPO)’s social missions. Thus, an NPO should consider their social accountability toward their wide-ranging stakeholders. However, it is difficult for NPOs, which provide free or low-charge services with numerous volunteers, to accurately estimate inputs and outputs for social values which are not included on income statements. Therefore, we focus on the social accounting method to calculate an NPO’s invisible social costs and benefits by using the concept of market values and replacement costs. Additionally, we tried, as a case study, to prepare the social value statement of a nonprofit bank, Community Youth Bank Momo, which collects funds from a wide range of citizens and uses them to provide loans for community-based activities. As a result, it was found that total inputs including volunteer activities and out-of-pocket expenses reached to five-times the actual expenditures paid. However, issues still remain with the application of social accounting to various NPO activities and the calculation of rational market values. 収支計算をベースとする従来の財務会計では，資金拠出者に対するアカウンタビリティを果たすに過ぎず，社会活動に取り組む非営利組織がミッションを果たしたことを適切に表すことができない.そのため，幅広い利害関係者に対する社会的アカウンタビリティを意識すべきであるが，多くのボランティアが参加して無償・低償サービスを提供する団体では，収支計算書に表れない社会価値を取り込まなければ正しい資源の投入量や成果の産出量を測定できない.そこで我々は，市場価格や代替費用の概念を用いてこれらの社会費用・便益を計算し，非営利組織が持つ見えない社会価値を顕在化させるソーシャル・アカウンティングの手法を検討した.さらに事例研究として，広く市民から出資金を集めて地域活動への融資に取り組むNPOバンク(コミュニティ・ユース・バンクmomo) の社会価値計算書を作成したところ，ボランティアによる役務提供や自己負担経費を含めれば，実際の支出額に対して5倍の資源が活動に投入されていることが判明した.今後，多様な活動分野に対するソーシャル・アカウンティングの活用方法や，合理的な市場価格の算定方法についてさらに検討を進めたい.","subitem_description_type":"Other"}]},"item_9_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"32652","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Baba, Hideaki"}]},{"nameIdentifiers":[{"nameIdentifier":"32653","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Aoki, Takahiro"}]},{"nameIdentifiers":[{"nameIdentifier":"32654","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kimiura, Masaki"}]}]},"item_9_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本NPO学会"}]},"item_9_rights_13":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"(C) 日本NPO学会：このデータは、日本NPO学会から許諾を得て、J-stageから引用しています。Original text is available at : https://www.jstage.jst.go.jp/article/janpora/9/1%2B2/9_1%2B2_1/_pdf"}]},"item_9_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13464116","subitem_source_identifier_type":"ISSN"}]},"item_9_version_type_17":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"馬場, 英朗"}],"nameIdentifiers":[{},{},{}]},{"creatorNames":[{"creatorName":"青木, 孝弘"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"木村, 真樹"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-30"}],"displaytype":"detail","filename":"KU-1100-20090000-01 (1).pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20090000-01 (1).pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8772/files/KU-1100-20090000-01 (1).pdf"},"version_id":"8a56de21-dd47-4e46-bda4-13e96171aa2e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"social accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"social value statement","subitem_subject_scheme":"Other"},{"subitem_subject":"social value index","subitem_subject_scheme":"Other"},{"subitem_subject":"social audit","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting for volunteer contributions","subitem_subject_scheme":"Other"},{"subitem_subject":"ソーシャル・アカウンティング","subitem_subject_scheme":"Other"},{"subitem_subject":"社会価値計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"社会価値指標","subitem_subject_scheme":"Other"},{"subitem_subject":"社会監査","subitem_subject_scheme":"Other"},{"subitem_subject":"ボランティア会計","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"非営利組織の社会価値会計 : ソーシャル・アカウンティングによる見えない価値の顕在化","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"非営利組織の社会価値会計 : ソーシャル・アカウンティングによる見えない価値の顕在化"}]},"item_type_id":"9","owner":"1","path":["1303"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-12"},"publish_date":"2013-06-12","publish_status":"0","recid":"8772","relation_version_is_last":true,"title":["非営利組織の社会価値会計 : ソーシャル・アカウンティングによる見えない価値の顕在化"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T13:37:56.223606+00:00"}