Omura, Teruyo (2013) Financial disclosure policy changes for Japanese non-profit organizations. In: 26th Japan Corporate Social Accounting and Reporting Association National Conference 2013, 8-9 Nov 2013, Tokyo, Japan.
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Text (Abstract)
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Abstract
The 1995 Kobe earthquake changed Japanese government policy relating to the establishment of not-for-profit Corporation status for small volunteer groups and clubs. The Japanese Earthquake and Tsunami in 2011 caused even greater damage than the Kobe Earthquake. Again policy towards not-for-profit organizations appeared to change. These changes have been heralded as a significant shift in the Japanese bureaucracy's policies towards non-government organisations. However, since 1995 changes in financial disclosure requirements and capital requirements have been re-framed, implemented and re-interpreted, but their impacts show the changes are unlikely to be as significant as they appear.
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| Item Type: | Conference or Workshop Item (Commonwealth Reporting Category E) (Paper) |
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| Refereed: | Yes |
| Item Status: | Live Archive |
| Faculty / Department / School: | Current - Faculty of Business, Education, Law and Arts - School of Commerce |
| Date Deposited: | 30 May 2014 01:35 |
| Last Modified: | 16 Sep 2016 07:09 |
| Uncontrolled Keywords: | disasters; non-profit; financial disclosure; Japan |
| Fields of Research : | 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting 16 Studies in Human Society > 1605 Policy and Administration > 160510 Public Policy 16 Studies in Human Society > 1606 Political Science > 160606 Government and Politics of Asia and the Pacific |
| Socio-Economic Objective: | E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services |
| URI: | http://eprints.usq.edu.au/id/eprint/24146 |
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