Authorship：Lead author,　Corresponding author   Language：English   Publishing type：Research paper (scientific journal)   Publisher：World Scientific Pub Co Pte Ltd  

Synopsis

The research problem

This study investigates the relationship between the incentive of Japanese non-profit organizations to avoid losing their tax-exempt status and the extent of tax-motivated expense allocation.

Motivation

Prior studies have shown that for joint overhead expenses, organizations can lower their tax burden by transferring costs from non-taxable to taxable activities. However, tax authorities may also investigate non-profits that report excessive profits without incurring expenses for non-taxable activities and penalize them by depriving them of their tax-exempt status. This deprivation of tax exemptions specific to non-profit organizations causes serious problems for such organizations in terms of the economic impact of increased income taxes and the loss of social value from donors. In Japan, non-profit organizations are deprived of tax-exempt status if the ratio of expenses from taxable activities to total expenses (TaxExpRatio) exceeds a regulatory threshold of 50%. We estimated the tax-motivated expense allocation and non-taxable activities, defining the term TaxExpRatio before the allocation as TRBA. In addition, we assumed that a larger board of directors has a stronger incentive to protect the non-profit’s tax-exempt assets because individuals or organizations that provide resources to non-profits often become board members, who thus conduct stronger monitoring to avoid losing the tax-exempt status.

The test hypotheses

We hypothesized that when the TRBA exceeds the regulatory threshold, non-profits allocate less discretionary expense to taxable activities. We further posited that board size moderates the relationship between the TRBA exceeding the regulatory threshold and allocation of discretionary expenses to taxable activities.

Target population

We specifically considered the Japanese regulatory environment related to public-interest incorporated associations and foundations (PIIAs and PIIFs, referred to as Japanese non-profit organizations), which are tax-exempt organizations engaged in a wide range of public work.

Adopted methodology

We estimated the expense allocated from non-taxable to taxable activities in a non-profit organization based on Hofmann (2007) and Omer & Yetman (2007). We also estimated regressions using pooled cross-sectional and ordinary least squares (OLS) regression models.

Analysis

By using 12,027 firm-year observations (4,763 distinct non-profit organizations in Japan), we estimated the regression model for the incentive to avoid losing tax-exempt status in non-profit organizations.

Findings

We found that non-profits with TRBA over the regulatory threshold tend to allocate less expenses to taxable activities. In addition, the empirical results show that the relationship between TRBA over the regulatory threshold and allocated expenses to taxable activities is moderated by board size. This finding suggests that larger boards in non-profit organizations are more incentivized to reduce tax avoidance behavior that may result in losing their tax-exempt status.

DOI： 10.1142/s1094406023500075

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Authorship：Lead author,　Corresponding author  

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Authorship：Lead author,　Corresponding author   Language：English   Publishing type：Research paper (scientific journal)   Publisher：Emerald  

Purpose

This study aims to provide evidence of how budget officers use non-financial and accrual-based cost information in the budgeting process and how the usage of this information is influenced by financial constraints.

Design/methodology/approach

A randomized survey-based field experiment investigating budget officers in 546 Japanese local governments (LGs) was conducted. This allowed us to identify the budget officers' decision-making in the public sector budgeting process by creating and analyzing primary data with regression models.

Findings

We found that budget officers suppress budget amounts based on non-financial information of good performances. Under fiscal constraints, officers further reduce budget amounts using information on high accrual-based costs and poor non-financial performance.

Originality/value

Our survey-based field experiment allowed us to obtain primary data from officers making budget decisions. To the best of our knowledge, this study provides the first evidence that non-financial good and poor performance information and accrual-based cost information affect budget officers' decision-making under financial constrain.

DOI： 10.1108/jpbafm-03-2021-0056

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Other Link： https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-03-2021-0056/full/html

Authorship：Lead author,　Corresponding author   Language：English   Publishing type：Research paper (scientific journal)   Publisher：Wiley  

DOI： 10.1111/auar.12355

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Other Link： https://onlinelibrary.wiley.com/doi/full-xml/10.1111/auar.12355

Authorship：Lead author,　Corresponding author   Language：English   Publishing type：Research paper (scientific journal)   Publisher：American Accounting Association  

ABSTRACT

This study examines whether budget ratcheting occurs in Japanese private colleges and universities (PC&Us) and how debtholders affect it. We predict that managers of Japanese PC&Us have incentives to increase their budgets to enhance their reputation from internal stakeholders; moreover, most of their stakeholders are less likely to strictly monitor the manager's behavior, which creates the opportunity for budget ratcheting. First, we find that the budget for program expense increases associated with prior year overspending is larger than for decreases associated with underspending of the same amount, consistent with the budget ratcheting hypothesis. Second, we also find that the extent of budget ratcheting is less pronounced in PC&Us with debtholders and earnings losses, suggesting that debtholders such as banks monitor budgetary practices. This study contributes to the budget ratcheting literature by adding new findings on the budget ratcheting practices of nonprofit organizations, namely, PC&Us.

JEL Classifications: I23; L31; M41; M48; H83.

DOI： 10.2308/jmar-2020-090

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Authorship：Lead author,　Corresponding author   Language：English   Publishing type：Research paper (scientific journal)  

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Publishing type：Research paper (scientific journal)   Publisher：American Accounting Association  

Prior research shows that managers make income-decreasing accounting choices around labor negotiations and predicts that managers disclose bad news during labor negotiations. This study extends the literature by investigating whether disclosure andfinancial statements reporting practices are consistent during employee downsizing years. Using data from Japanese domestic firms during the period 2002-2016, we find that beginning-of-period management forecasts (i.e., disclosure) are positively associated with during-period negative stock returns for downsizing firms but not for non-downsizing firms. Also, downsizing firms report more conservative earnings at the end of the fiscal years (i.e.,financial statements reporting). Our supplementary analyses show no difference in an association between management forecast errors and stock returns between downsizing and non-downsizing firms with during-period negative stock returns, nor in an associationbetween discretionary accruals and employee downsizing. These results suggest that managers strategically inform firms' prospects during employee downsizing years.

DOI： 10.2308/jiar-17-079

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Publishing type：Research paper (scientific journal)   Publisher：Public Library of Science (PLoS)  

Background

Employed households experience time poverty, which refers to feeling overwhelmed because of the struggle to balance work and life. Time poverty is subjectively perceived as a lack of personal free time. In Japan, long working hours and societal expectations regarding the division of work and family roles may influence the perception of time poverty. This issue is of significant concern, as it can impact individuals’ rest time and work productivity. However, there is currently no standardized measurement method to assess time poverty appropriately in the Japanese context. The lack of such a method challenges establishing a foundation for developing effective support strategies. Given this background, this study aimed to quantify time poverty among employed households by developing a Japanese version of the Perceived Time Poverty Scale and examining its reliability and validity.

Methods

In developing the Japanese version of the Perceived Time Poverty Scale, cultural adaptations were made in addition to the standard translation and back-translation procedures. Through discussions with researchers and translation experts, terms with differing scopes of interpretation in the Japanese context were revised, and expressions were adjusted to reflect the intended concepts better. The data for this study were collected through Wave 2 of the longitudinal survey, the Hama Study, conducted over a five-year period from 2022 to 2027. This survey randomly selected 10,000 employed households residing in Yokohama, Japan. Participants completed the Japanese version of the Perceived Time Poverty Scale developed in this study, along with the well-being scale, the Kessler Screening Scale for Psychological Distress, and the Japanese Short-Form UCLA Loneliness Scale. Exploratory and confirmatory factor analyses were conducted to evaluate the scale structure. Internal consistency was assessed using Cronbach’s alpha and McDonald’s omega coefficients. Furthermore, correlations between the Japanese version of the Perceived Time Poverty Scale and the other scales were examined to evaluate the structural validity of the scale.

Results

Data from 1,979 respondents who participated in the Wave 2 online survey were analyzed. The scale demonstrated high reliability, with a Cronbach’s alpha coefficient 0.90 (95% CI: 0.89–0.91). Exploratory factor analysis confirmed a single-factor structure and confirmatory factor analysis supported this structure with fit indexes (CFI =  0.957, TLI =  0.929, RMSEA =  0.136, SRMR =  0.035). Perceived time poverty was negatively correlated with sleep time and leisure time, and positively correlated with childcare time. Furthermore, perceived time poverty showed significant correlations with well-being, psychological distress, social isolation, and job satisfaction, confirming the validity of the developed scale.

Conclusion

The Japanese version of the Perceived Time Poverty Scale is a reliable tool with a certain degree of validity for assessing time poverty in Japan. This scale enables individuals and households to recognize time poverty as a modern form of poverty. Furthermore, businesses and local governments can utilize it as an indicator in practical settings, such as improving work environments, implementing childcare support programs, and promoting community health. Future longitudinal studies are needed to further validate the scale, including addressing issues related to model fit.

DOI： 10.1371/journal.pone.0320807

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Language：Japanese   Publisher：東京 : 産業經理協會  

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Other Link： https://ndlsearch.ndl.go.jp/books/R000000004-I033958097

Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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Language：Japanese   Publisher：東京 : 日本管理会計学会  

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Other Link： https://ndlsearch.ndl.go.jp/books/R000000004-I033446658

Authorship：Last author   Publishing type：Research paper (scientific journal)  

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Language：Japanese   Publisher：東京 : 産業經理協會  

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Language：English   Publishing type：Research paper (scientific journal)  

BACKGROUND: Trust in government is seen to facilitate crisis management and policy instrument adoption across numerous studies. However, in Japan, public support for government handling of the COVID-19 pandemic and trust in the government is low, yet the adoption of voluntary nondigital nonpharmaceutical interventions (NPIs) is high. This is an important tension this study seeks to unravel. OBJECTIVE: The aim of this study is to understand the antecedents of nondigital NPI and tracking app adoption in the COVID-19 pandemic in Japan. METHODS: A commercial company was contracted to deliver an online survey of 1248 Japanese citizens in December 2020. A quota technique was used to deliver a sample representative in terms of gender, age, residence, income, and education. RESULTS: The adoption of voluntary nondigital NPIs is predicted by confidence in public health scientists and a favoring of infection control over reducing economic and social costs. A novel and unexpected finding is that trust in government does not predict nondigital NPI use. Perceived risk and knowledge of infection did not increase the use of nondigital NPIs. Education and income were not significant factors, although female and older respondents demonstrated greater compliance. For the adoption of a phone tracking app, trust in government is important, as is urban residence, albeit with a lower use of the app compared to nondigital NPIs. CONCLUSIONS: Voluntary compliance in the adoption of nondigital NPIs-if skillfully led by trusted scientific experts and in accord with societal norms-can be effectively achieved. We provide evidence that trust in government is effective in encouraging the use of the Japanese tracking app. Moreover, the technical efficacy of digital initiatives and perceptions of such will unsurprisingly affect citizen support and use of digital tools.

DOI： 10.2196/34268

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Language：Japanese   Publisher：The Japanese Association of Management Accounting  

DOI： 10.24747/jma.30.1_73

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Language：Japanese  

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Language：Japanese   Publisher：[大阪] : 日本社会関連会計学会  

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Authorship：Lead author,　Corresponding author  

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Authorship：Corresponding author  

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Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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Authorship：Corresponding author   Language：Japanese   Publishing type：Research paper (scientific journal)  

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Authorship：Lead author   Publishing type：Research paper (scientific journal)  

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Authorship：Lead author   Language：Japanese  

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Language：Japanese   Publisher：The Japanese Association of Management Accounting  

<p>The purpose of this paper is to explore the effect of management accounting in the collaboration of health care and elderly care service. The focus of this research is the management control of facilities, especially mid-term-management plan. The contribution of this paper is to reveal the role of accounting not only within corporation, but beyond boundary of corporation. To reveal the extent of collaboration, we refer to D'Amour et al. (2008) indicator of collaboration. And to evaluate the implementation of management control systems, we evaluate the content of mid or long-term-management plan practice and budgetary control in facilities. Findings show facilities include response to community-based integrated care system in their mid or long-term plan and budget tend to positively work on collaboration.</p>

DOI： 10.24747/jma.28.1_3

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Language：Japanese   Publisher：横浜市立大学学術研究会  

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Language：Japanese   Publishing type：Research paper (scientific journal)  

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Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

DOI： 10.15015/00001545

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Language：Japanese  

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Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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Language：Japanese   Publishing type：Research paper (scientific journal)  

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DOI： 10.15015/00001164

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Other Link： http://id.nii.ac.jp/1246/00001164/

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Authorship：Lead author,　Corresponding author   Language：Japanese   Publishing type：Research paper (scientific journal)  

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Language：Japanese   Publisher：日本医業経営コンサルタント協会  

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Language：Japanese   Publisher：Osaka City University  

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Other Link： https://dlisv03.media.osaka-cu.ac.jp/il/meta_pub/G0000438repository_KJ00009642179

Language：Japanese  

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Language：Japanese   Publisher：日本会計研究学会  

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Language：Japanese   Publisher：Osaka City University  

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Other Link： https://dlisv03.media.osaka-cu.ac.jp/il/meta_pub/G0000438repository_KJ00009519439

Language：Japanese   Publisher：Osaka City University  

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Other Link： https://dlisv03.media.osaka-cu.ac.jp/il/meta_pub/G0000438repository_KJ00009204459

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Language：Japanese   Publisher：森山書店  

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Language：Japanese   Publisher：Osaka City University  

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Other Link： https://dlisv03.media.osaka-cu.ac.jp/il/meta_pub/G0000438repository_KJ00008631419

Language：Japanese   Publisher：産業經理協會  

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Language：Japanese   Publisher：Osaka City University  

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Other Link： https://dlisv03.media.osaka-cu.ac.jp/il/meta_pub/G0000438repository_KJ00008302539

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Language：Japanese   Publisher：Business Analysis Association  

This paper intends to clarify the relationship between financial indicators of nonprofit organizations by using principal component analysis. Higher education institutions including nation universities, state universities, and private universities, are focused since most of them disclose accounting information in this paper. We use hand-collected database based on their financial statements that are published by higher education institutions during 2007 to 2009. As a result of our research, we find 5 principal components (efficiency, financial stability, self-independent, the power of advertisement, reputation) from 11 financial indicators. The "Self-independent" may represents the own component in Japan because prior research did not find it. Moreover, these components allow us to analyze higher education institutions in various viewpoints.

DOI： 10.24500/baa.29.0_47

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Language：Japanese  

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Language：Japanese   Publisher：東京 : 日本管理会計学会  

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Other Link： https://ndlsearch.ndl.go.jp/books/R000000004-I033446658

Language：Japanese   Publisher：(一社)日本疫学会  

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Publisher：BMJ  

Objectives

Continuity of care is a core dimension of primary care, and better continuity is associated with better patient outcomes. Therefore, care fragmentation can be an indicator to assess the quality of primary care, especially in countries without formal gatekeeping system, such as Japan. Thus, this study aimed to describe care fragmentation among older adults in an ageing city in Japan.

Design

Cross-sectional study.

Setting

The most populated basic municipality in Japan.

Participants

Older adults aged 75 years and older.

Interventions

This study used a health claims database, including older adults who visited medical facilities at least four times a year in an urban city in Japan. The Fragmentation of Care Index (FCI) was used as an indicator of fragmentation. The FCI was developed from the Continuity of Care Index and is based on the total number of visits, different institutions visited and proportion of visits to each institution. We employed Tobit regression analysis to examine the association between the FCI and age, sex, type of insurance and most frequently visited facility.

Results

The total number of participants was 413 600. The median age of the study population was 81 years, and 41.6% were men. The study population visited an average of 3.42 clinics/hospitals, and the maximum number of visited institutions was 20. The proportion of patients with FCI &gt;0 was 85.0%, with a mean of 0.583. Multivariable analysis showed that patients receiving public assistance had a lower FCI compared with patients not receiving public assistance, with a coefficient of 0.137.

Conclusions

To our knowledge, this is the first study to demonstrate care fragmentation in Japan. Over 80% of the participants visited two or more medical facilities, and their mean FCI was 0.583. The FCI could be a basic indicator for assessing the quality of primary care.

DOI： 10.1136/bmjopen-2022-061921

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Language：Japanese   Publisher：(一社)日本プライマリ・ケア連合学会  

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Language：English  

AIM: Urbanization and ageing are worldwide issues for healthcare providers. In particular, older adults aged 90 years and older have increased cognitive impairment and lower daily functioning than younger adults. However, the healthcare use of the oldest old remains unclear. This study aimed to describe the healthcare use of the oldest old compared with younger older adults in a city using the ecology of medical care model. METHODS: We conducted a cross-sectional study. This study targeted all residents aged 75 years and older registered in a city in Japan for one year. We described healthcare use per 1000 inhabitants over a 1-month period and included: outpatient visits, emergency department visits, hospitalizations, home visits, home care services, and facility services. We also compared healthcare use among older adults aged 75-89 years and 90 years and older. RESULTS: We described the healthcare use of 454 366 (male/female: 186 177/268 189) older adults. The numbers of persons per 1000 residents who used healthcare resources at least once in 1 month (75-89 years/90 years and older) were: outpatient clinic visits, 622/570; hospital outpatient visits, 300/263; advanced treatment hospital outpatient visits, 16/6; emergency department visits, 10/27; hospitalizations, 45/96; advanced treatment hospital hospitalizations, 2/1; planned home visits, 36/228; urgent home visits, 6/38; home care services, 173/533; and facility services, 32/178. CONCLUSIONS: The results revealed that older adults over 90 years had more hospitalizations, emergency department visits and home visits, and used facility/home care services more compared with older adults aged 75-89 years. The results provide a useful benchmark for healthcare use estimation. Geriatr Gerontol Int 2022; 22: 483-489.

DOI： 10.1111/ggi.14387

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Language：English  

BACKGROUND: Although primary care (PC) is an indispensable part of the health system, measuring its quality is challenging. A recent measure of PC, Person-Centered Primary Care Measure (PCPCM), covers 11 important domains of PC and has been translated into 28 languages. This study aimed to develop a Japanese version of the PCPCM and assess its reliability and validity. METHODS: We employed a cross-sectional mail survey to examine the reliability and content, structure, criterion-related, and convergent validity of the Japanese version of the PCPCM. This study targeted 1000 potential participants aged 20-74 years, selected by simple random sampling in an urban area in Japan. We examined internal consistency, confirmatory factor analysis, correlation between the Japanese version of the Primary Care Assessment Tool-Short Form (JPCAT-SF), and the association between the PCPCM score and influenza vaccine uptake. RESULTS: A total of 417 individuals responded to the survey (response rate = 41.7%), and we used the data of 244 participants who had the usual source of care to assess the reliability and validity of the PCPCM. Confirmatory factor analysis demonstrated sufficient structural validity of the original one-factor structure. The overall Cronbach's alpha was 0.94. The Spearman correlation coefficient between PCPCM and JPCAT-SF was 0.60. Influenza vaccine uptake was not significantly associated with total PCPCM score. CONCLUSIONS: The study showed that the Japanese version of the PCPCM has sufficient internal consistency reliability and structural- and criterion-related validity. The measure can be used to compare the quality of primary care in Japan and other countries.

DOI： 10.1186/s12875-022-01726-7

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Authorship：Lead author   Publisher：Elsevier BV  

DOI： 10.2139/ssrn.4017677

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Language：Japanese   Publisher：(一社)日本プライマリ・ケア連合学会  

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Language：Japanese  

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Language：Japanese   Publisher：浜銀総合研究所  

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Language：Japanese   Publisher：研究・イノベーション学会  

一般講演要旨

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Language：Japanese   Publisher：医療経済研究機構  

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Language：Japanese   Publisher：日経BP社  

まず内部留保の実態を分かりやすく示すため、平成24年度老人保健健康増進事業として実施された『介護老人福祉施設等の運営及び財政状況に関する調査研究報告書』で指摘された「実在内部留保」という定義を用いて内部留保額を算定する。 図1に示したように、…

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Other Link： http://bizboard.nikkeibp.co.jp/houjin/cgi-bin/nsearch/md_pdf.pl/0000379385.pdf?NEWS_ID=0000379385&CONTENTS=1&bt=NHC&SYSTEM_ID=HO

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