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Evaluation of Sustainability of Educational Corporation Management and Management Accounting Approach
https://aino.repo.nii.ac.jp/records/2000184
https://aino.repo.nii.ac.jp/records/2000184b0eec542-1807-4880-a05d-86699f75bea0
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
YAMAMOTO：Managing & Accounting Educational Corporates.pdf (807 KB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
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| 公開日 | 2025-07-02 | |||||||||
| タイトル | ||||||||||
| タイトル | Evaluation of Sustainability of Educational Corporation Management and Management Accounting Approach | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | eng | |||||||||
| キーワード | ||||||||||
| 言語 | en | |||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Balanced Scorecard(BSC) | |||||||||
| キーワード | ||||||||||
| 言語 | en | |||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Integrated Reports of Domestic Universities | |||||||||
| キーワード | ||||||||||
| 言語 | en | |||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Quantitative Management Decision Indicator | |||||||||
| 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 | |||||||||
| 著者 |
Yamamoto, Yoshito
× Yamamoto, Yoshito
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| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | In response to the 2023 amendment of the Japan’s Private Schools Act (effective April 2025), the Ministry of Education, Culture, Sports, Science, and Technology (MEXT) is advancing governance and transparency in educational corporations by redefining the roles and powers of boards and councils. This reform aims at fostering “constructive collaboration and mutual checks and balances” tailored to the unique characteristics of private educational institutions. Amid declining birthrates and shifting economic conditions, ensuring the sustainability of private school corporations necessitates the efficient allocation of resources and the achievement of management objectives. The current study evaluates three tools—balanced scorecard (BSC), integrated reports of domestic universities, and quantitative management decision indicators developed by the Japan Private School Promotion and Mutual Aid Corporation—as strategies to support sustainable management by enhancing governance and transparency. Through the analysis of appointment standards for directors and councilors as well as restrictions on ex-officio directors and on dual roles in line with the new governance standards, this study proposes strategies for applying these management accounting approaches. Additionally, it highlights the multidisciplinary application of the three evaluation tools (BSC, integrated reporting, and management assessment indicators) to comprehensively assess and support the sustainability of private educational corporations. This approach seeks to optimize institutional transparency, foster social trust, and offer a robust framework for sustainable management in educational institutions. | |||||||||
| 言語 | en | |||||||||
| 書誌情報 |
en : AINO JOURNAL 巻 22, 号 1, p. 1-13, ページ数 13, 発行日 2025-06-30 |
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| 出版者 | ||||||||||
| 出版者 | AINO UNIVERSITY | |||||||||
| 言語 | en | |||||||||
| ISSN | ||||||||||
| 収録物識別子タイプ | PISSN | |||||||||
| 収録物識別子 | 1348-480X | |||||||||
