Financial disclosure policy changes for Japanese non-profit organizations

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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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)
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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