{"created":"2023-05-15T12:18:44.984542+00:00","id":8774,"links":{},"metadata":{"_buckets":{"deposit":"74d8c0da-6a25-437f-8a5a-cbbf415323ce"},"_deposit":{"created_by":1,"id":"8774","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8774"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008774","sets":["528:1287:1303"]},"author_link":["32664","32662","32665","32661","32663"],"item_9_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Assessing sustainability of nonprofit organizations in Japan with financial indicators"}]},"item_9_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"121","bibliographicPageStart":"111","bibliographicVolumeNumber":"10","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":"It is clear that financial sustainability is one of the most serious problems of nonprofit management. However, financial analysis of NPOs is the new ground that has been developed after 1990’s. In Japan, financial analysis with quantitative approach was not carried out since no database was available. Therefore, we developed panel data base of NPO’s financial statement and financial ratios that is tailored to NPOs as well. This paper demonstrates the current state of financial condition of NPOs, and the factors that will contribute to their financial sustainability with analysis of that panel database. We analyzed the route that NPOs reach the financial sustainability with a structural equation model. The model confirmed that socially supported income such as donations and membership fees contributes the financial sustainability though it dose not contribute income expansion. On the contrary, the results showed that the income from businesses affects the financial sustainability, though it contributes income expansion. NPO法人数の財政的な持続性などの経営課題が顕著になっている．しかし，NPOなどの民間非営利組織の財政面に関する分析や評価手法は，1990年代に入ってようやく米国を中心に開発された分野である．また，日本ではデータベースが不在であったために，定量的な分析はほとんどなされてこなかった．そこで本研究では，NPO法人のパネル・データベースを構築し，財務的な評価ツールを開発することによって分析を行ない，NPOの持続性にかかる実態と促進・疎外要因を明らかにしようとした．ここでは，主たる収入要素及び持続性指標間における順位相関を算出した上で，持続性確保に至る道筋を，共分散構造モデルを用いて構築した．その結果，事業収入は収入規模の拡大に寄与するが，財務的持続性の向上にはあまり貢献しないこと，その一方で，寄付や会費などの社会的支援収入は収入規模の拡大には寄与しないが，財務的持続性の向上に貢献することが明らかになった.","subitem_description_type":"Other"}]},"item_9_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"32664","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Tanaka, Yayoi"}]},{"nameIdentifiers":[{"nameIdentifier":"32665","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Baba, Hideaki"}]}]},"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学会の許諾を得て作成しています。"}]},"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":"田中, 弥生"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"馬場, 英朗"}],"nameIdentifiers":[{},{},{}]},{"creatorNames":[{"creatorName":"渋井, 進"}],"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-1100-20101200-11.pdf","filesize":[{"value":"509.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20101200-11.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8774/files/KU-1100-20101200-11.pdf"},"version_id":"264ff9ba-ba35-41ce-988f-af1243a578cc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"NPO","subitem_subject_scheme":"Other"},{"subitem_subject":"panel database","subitem_subject_scheme":"Other"},{"subitem_subject":"financial ratios","subitem_subject_scheme":"Other"},{"subitem_subject":"financial sustainability","subitem_subject_scheme":"Other"},{"subitem_subject":"quantitative analysis","subitem_subject_scheme":"Other"},{"subitem_subject":"NPO","subitem_subject_scheme":"Other"},{"subitem_subject":"パネル・データベース","subitem_subject_scheme":"Other"},{"subitem_subject":"財務指標","subitem_subject_scheme":"Other"},{"subitem_subject":"持続性","subitem_subject_scheme":"Other"},{"subitem_subject":"定量評価","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":"財務指標から捉えた民間非営利組織の評価 : 持続性の要因を探る","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務指標から捉えた民間非営利組織の評価 : 持続性の要因を探る"}]},"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":"8774","relation_version_is_last":true,"title":["財務指標から捉えた民間非営利組織の評価 : 持続性の要因を探る"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T13:38:02.676408+00:00"}