研究者情報 | 神奈川大学

シリナシハマ　ヨシタカ Shirinashihama Yoshitaka 尻無濱　芳崇所属神奈川大学経営学部国際経営学科神奈川大学大学院経営学研究科国際経営専攻職種准教授
発表年月日	2024/08/27
発表テーマ	Does Upward Accountability Crowd Out Downward Accountability in Non-Profit Organizations?
発表学会名	the 83th Annual Conference of Japan Accounting Association
学会区分	全国学会
発表形式	口頭（招待・特別）
単独共同区分	共同
招待講演	招待講演
発表者・共同発表者	Yoshitaka Shirinashihama, Keita Inoue, Masafumi Fujino
概要	Non-profit organizations rely on donations and grants for funding, and must report on fund use and outcomes to meet the accountability demands of both funders ("upward accountability") and beneficiaries ("downward accountability"). Previous research suggests that upward accountability often crowds out downward accountability, but this study finds that in Japanese NPOs, engaging in upward accountability can promote downward accountability as well.