@article{oai:kansai-u.repo.nii.ac.jp:00008775,
 author = {馬場, 英朗 and 石田, 祐 and 五百竹, 宏明},
 issue = {1},
 journal = {ノンプロフィット・レビュー},
 month = {},
 note = {利害関係者が重視する財務情報について，欧米では様々な実証研究が行われているが，日本では寄付者がどのような財務情報を選好しているか，実態が明らかで ないままに寄付の税制優遇拡大やNPO法人会計基準の導入が議論されている．本研究では，寄付者等が重視する情報項目をアンケート調査で明らかにするとと もに，模擬的な財務データを示して寄付者等が指向する財務情報の傾向を分析した．その結果，寄付者等は主観的には寄付金収入が重要であると考えても，実際には事業収入が大きい財務データを選択する傾向が有意に見られた．その一方で，人件費が少なく，事業費が大きな財務データを明確に選好するにもかかわら ず，寄付者等の主観的重要性との間には有意な関係が見られなかった．今回の研究では，サンプル数が少ないといった課題も残るが，寄付者が持つ潜在的な判断基準を明らかにすることは，非営利組織の経営方針を定め，適切な情報公開を行う上で有用である．Empirical studies regarding which financial information is preferred by stakeholders have been conducted in western countries. By contrast, there is no research to investigate this situation in Japan even though practical and policy discussions have occurred on expanding preferential tax treatment for contributions and the introduction of accounting standards for specified nonprofit corporations. This paper investigates a trend in which financial information is sought by donors and, using a questionnaire survey, reveals which information items donors emphasize. As a result, actually it was found statistically
significant that the donors prefer to choose the financial structure that has larger program revenue even though they subjectively consider revenue from contributions to be important. On the other hand, this paper could not find statistically consistent relationships between the donors’ subjective rating of importance on information items and their preference of financial structure, even though they precisely chose items such as smaller payroll costs and larger program expenses as their financial structure preferences. Although based upon a small data set, this paper reveals latent decision criteria that donors hold, which is useful in setting management policy in nonprofit organizations, and gives guidance on the disclosure of appropriate financial information.},
 pages = {1--10},
 title = {非営利組織の財務情報に対する寄付者の選好分析},
 volume = {13},
 year = {2013}
}