Dr. Mari Kobayashi
Professor
E-mail:
Major posts
held:
Professor
at Tokyo Fuji University
Subject:
Public
Sector Accounting (Seminar)
Public sector accounting plays the
key role to promote the
applicability of the ideas of New
Public Management to the public
sector organizations.
From this point of view, our focus
is on the conceptual framework of
the public sector accounting system
that leads to the successful
financial reform on the basis of the
identification of the challenges of
existing public sector efforts. Our
research targets are not only the
central and the local governments
but also the public corporations and
not-for profit organizations.
We will analyze and discuss the
problems and difficulties of the
existing management systems and
investigate what kind of management
concepts and systems should be
applied based on the comparative
research of the good practices in
leading countries.
Public
Sector Accounting A
This course focuses on the financial
reporting objectives of the
governmental and not-for profit
organizations from the standpoint of
the accountability.
We will make clear the concepts and
the functions of the public sector
accounting as well as the challenges
of the existing systems. As the
public sector organizations should
fulfill their duties to be publicly
accountable to the citizens, our
research agenda is to define the
features of the public sector
accounting for accountability.
Environmental Management
Not only public sector organizations
like governments and non-profit
organizations, but also private
sector enterprises now play an
increasingly important role in the
area of environmental protection.
This course focuses on the
environmental management and studies
the desirable conceptual framework
system for environmental management
for both the public and the private
sector. We also look at how each
organization should develop their
environment management, and what
kind of environmental report is
necessary to meet their obligation
criteria to the people for
accountability.