{"created":"2023-05-15T12:18:46.454441+00:00","id":8807,"links":{},"metadata":{"_buckets":{"deposit":"474d4311-680c-4e99-bb59-3082ed6953dc"},"_deposit":{"created_by":1,"id":"8807","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8807"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008807","sets":["528:1287:1303"]},"author_link":["32730","32728","32729","32727"],"item_9_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-08","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"89","bibliographicPageStart":"81","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"非営利法人研究学会誌"}]}]},"item_9_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"非営利組織の財務情報について一般市民、あるいは潜在的寄付者がどのように評価を行っているかに関する国内の分析は蓄積がない。特に、どのような個人がどのように寄付等の意思決定を行っているかという個人属性に着眼した実証分析が取り組まれておらず、　科学的な根拠にもとづいた情報開示戦略が検討されていないという実態がある。そこで本研究では、非営利組織の財務情報を活用した意思決定に対して、直接的に影響を及ぼすと考えられる情報利用者の会計知識や、間接的に影響すると考えられる非営利組織との関わりやボランティア経験が、潜在的寄付者である市民の判断にどのような影響を与えているか実証的に分析する。その結果、潜在的寄付者の会計知識やボランティア経験が、非営利組織の支出や収入に関して重視する情報項目に影響を与えている可能性が示された。非営利組織は寄付や会費を依頼する際に、対象者の属性を考慮して情報開示のあり方を検討することが重要であると考えられる。There is no accumulation of the domestic studies on the potential donor's behavior to evaluate the financial information of nonprofit organizations(NPOs). In particular, no empirical analysis has been conducted to identify what kinds of personal attribute affect donors' decision making, so that the evidence-based strategy would not be employed to consider the financial disclosure. Thereofore, this paper aims to examine the impact of the accounting knowledge of information users, the engagement to NPOs, and the experience of volunteering on the decision making of donors who use financial information of NPOs. Our empirical results show that these factors may affect the evaluation behaviors of potential donors regarding information items such as revenues and expenditures. This result indicates that it is important for NPOs to consider the ways of financial disclosure when ask for charitable giving.","subitem_description_type":"Other"}]},"item_9_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"32729","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Baba, Hideaki"}]},{"nameIdentifiers":[{"nameIdentifier":"32730","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ishida, Yu"}]}]},"item_9_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"非営利法人研究学会"}]},"item_9_rights_13":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"(C) 非営利法人研究学会：本文は非営利法人研究学会の許諾を得て作成しています。"}]},"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":"石田, 祐"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"馬場, 英朗"}],"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-1100-20140800-00.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20140800-00.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8807/files/KU-1100-20140800-00.pdf"},"version_id":"bbe82fcc-0734-4928-a62e-f33ab07a86f2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"財務情報","subitem_subject_scheme":"Other"},{"subitem_subject":"寄付行動","subitem_subject_scheme":"Other"},{"subitem_subject":"NPO","subitem_subject_scheme":"Other"},{"subitem_subject":"会計知識","subitem_subject_scheme":"Other"},{"subitem_subject":"ボランティア経験","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":"非営利組織の財務情報と情報利用者の属性に関する実証研究―会計知識とボランティア経験が与える影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"非営利組織の財務情報と情報利用者の属性に関する実証研究―会計知識とボランティア経験が与える影響"}]},"item_type_id":"9","owner":"1","path":["1303"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-01-13"},"publish_date":"2016-01-13","publish_status":"0","recid":"8807","relation_version_is_last":true,"title":["非営利組織の財務情報と情報利用者の属性に関する実証研究―会計知識とボランティア経験が与える影響"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T13:38:23.125940+00:00"}