{"id":45072,"date":"2023-05-26T11:51:34","date_gmt":"2023-05-26T02:51:34","guid":{"rendered":"https:\/\/rihe.hiroshima-u.ac.jp\/?p=45072"},"modified":"2023-05-26T11:51:37","modified_gmt":"2023-05-26T02:51:37","slug":"6-26-niad","status":"publish","type":"post","link":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/2023\/05\/6-26-niad\/","title":{"rendered":"2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09"},"content":{"rendered":"\n<p>\u3010\u60c5\u5831\u63d0\u4f9b\u8005\uff1a\u5927\u5b66\u6539\u9769\u652f\u63f4\u30fb\u5b66\u4f4d\u6388\u4e0e\u6a5f\u69cb\u3000\u6c34\u7530\u3000\u5065\u8f14\u5148\u751f\u3011<br \/><br \/>\u6765\u308b6\/26\uff08\u6708\uff09\u306b\u30ce\u30eb\u30a6\u30a7\u30a4\u30fb\u30ce\u30fc\u30c9\u5927\u5b66\u3001\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\u30fb\u30af\u30ea\u30b7\u30e3\u30f3\u30b9\u30bf\u30fc\u30c9\u5927\u5b66\u3001\u30dd\u30fc\u30e9\u30f3\u30c9\u30fb\u30b3\u30ba\u30df\u30f3\u30b9\u30ad\u5927\u5b66\u306e\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u3092\u304a\u8fce\u3048\u3057\u3066\u3001\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u3068\u984c\u3057\u3066\u8b1b\u6f14\u4f1a\u3092\u958b\u50ac\u3044\u305f\u3057\u307e\u3059\u3002\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u306f\u3001\u6b27\u5dde\u3067\u306f\u8457\u540d\u306a\u653f\u5e9c\u4f1a\u8a08\u306e\u7814\u7a76\u8005\u3067\u3042\u308a\u3001\u307e\u305f\u300c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u5927\u5b66\u300d\uff08\u653f\u5e9c\u306e\u5727\u529b\u3001\u5b66\u8853\u754c\u306e\u5727\u529b\u3001\u5e02\u5834\u5727\u529b\u306e\u3082\u3068\u3067\u30a2\u30ab\u30c7\u30df\u30c3\u30af\u8ad6\u7406\u3068\u30d3\u30b8\u30cd\u30b9\u8ad6\u7406\u304c\u4f75\u5b58\u3059\u308b\u5927\u5b66\uff09\u306e\u6982\u5ff5\u306e\u63d0\u5531\u8005\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5916\u7684\u5727\u529b\u3068\u5185\u5728\u8ad6\u7406\u306e\u3082\u3068\u3067\u3001\u5b9a\u91cf\u7684\u306a\u696d\u7e3e\u6e2c\u5b9a\u304c\u6c42\u3081\u3089\u308c\u3001\u76e3\u67fb\u6587\u5316\u304c\u5f37\u307e\u308b\u4e2d\u3001\u5927\u5b66\u3068\u305d\u306e\u69cb\u6210\u54e1\u304c\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u6b27\u5dde\u3067\u306e\u8af8\u7814\u7a76\u3092\u3082\u3068\u306b\u304a\u8a71\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002<br \/><br \/>\u65e5\u6642\uff1a2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00<br \/>\u958b\u50ac\u5f62\u5f0f\uff1aWebEx\u3092\u4f7f\u7528\u3057\u305f\u30aa\u30f3\u30e9\u30a4\u30f3\u958b\u50ac<br \/>\u901a\u8a33\uff1a\u9010\u6b21\u901a\u8a33\uff08\u82f1\u8a9e\u21d4\u65e5\u672c\u8a9e\uff09<br \/>\u53c2\u52a0\u8cbb\uff1a\u7121\u6599<br \/>\u5b9a\u54e1\uff1a20\u540d\uff08\u5148\u7740\u9806\uff09<br \/>\u53c2\u52a0\u7533\u8fbc\u65b9\u6cd5\uff1a\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u304a\u7533\u3057\u8fbc\u307f\u304f\u3060\u3055\u3044\u3002<br \/>\u203b\u5927\u5b66\u6539\u9769\u652f\u63f4\u30fb\u5b66\u4f4d\u6388\u4e0e\u6a5f\u69cb\u306e\u6559\u8077\u54e1\u306f\u3001\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u304b\u3089\u7533\u3057\u8fbc\u307f\u3092\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<br \/><a href=\"https:\/\/forms.office.com\/r\/2rV1Ut69VA\" target=\"_blank\" rel=\"noopener\">https:\/\/forms.office.com\/r\/2rV1Ut69VA<\/a><br \/><br \/>\u304a\u7533\u3057\u8fbc\u307f\u6642\u306e\u6ce8\u610f\u70b9\uff1a<br \/>\u304a\u7533\u3057\u8fbc\u307f\u4eba\u6570\u304c\u3059\u3067\u306b\u5b9a\u54e120\u540d\u306b\u9054\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3001\u304a\u8a6b\u3073\u306e\u30e1\u30fc\u30eb\u3092\u5dee\u3057\u4e0a\u3052\u307e\u3059\u306e\u3067\u3001\u60aa\u3057\u304b\u3089\u305a\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\uff08\u3082\u3057\u304f\u306f\u3001\u4e0a\u8a18\u306e\u30ea\u30f3\u30af\u3092\u30af\u30ea\u30c3\u30af\u3057\u305f\u969b\u306b\u53d7\u4ed8\u3092\u7d42\u4e86\u3057\u3066\u3044\u308b\u65e8\u306e\u8868\u793a\u304c\u8868\u308c\u307e\u3059\uff09\u3002<br \/>\u306a\u304a\u3001\u304a\u7533\u3057\u8fbc\u307f\u5f8c\u306f\u3001\u5165\u529b\u3057\u3066\u3044\u305f\u3060\u3044\u305f\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u5b9b\u306b\u78ba\u8a8d\u306e\u30e1\u30fc\u30eb\u304c\u5fc5\u305a\u5c4a\u304d\u307e\u3059\u3002\u3082\u3057\u3001\u5c4a\u304b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6b63\u5e38\u306b\u53d7\u3051\u4ed8\u3051\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u3082\u3057\u304f\u306f\u5165\u529b\u3057\u3066\u3044\u305f\u3060\u3044\u305f\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u304c\u8aa4\u3063\u3066\u3044\u305f\u53ef\u80fd\u6027\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u518d\u5ea6\u304a\u7533\u3057\u8fbc\u307f\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u30e1\u30fc\u30eb\u30d5\u30a3\u30eb\u30bf\u30fc\u306b\u3088\u308b\u53d7\u4fe1\u5236\u9650\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u300c@niad.ac.jp\u300d\u304b\u3089\u306e\u30e1\u30fc\u30eb\u3092\u53d7\u4fe1\u3067\u304d\u308b\u3088\u3046\u306b\u8a2d\u5b9a\u3092\u5909\u66f4\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\u5c4a\u304f\u30e1\u30fc\u30eb\u306e\u767a\u4fe1\u5143\u306f\u300cKensuke Mizuta\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/><br \/>\u8b1b\u5e2b\u7d39\u4ecb\uff1aGiuseppe Grossi is Research Professor in Accounting at Nord University (Norway), Kristianstad University (Sweden) and Kozminski University (Poland). His research focuses on governmental accounting and auditing, hybrid organisations, and smart cities. He is member of the editorial board and guest editor in several public management and accounting journals (as Accounting, Auditing and Accountability Journal, Accounting Forum, British Accounting Review, Critical Perspectives on Accounting, and Public Management Review), editor in chief of the Journal of Public Budgeting, Accounting and Financial Management, and associate editor of Qualitative Research in Accounting &amp; Management. He is also vice-Chair of the CIGAR Network. He collaborated as advisor with national and local governments, Supreme Audit Institutions, the European Court of Auditors, International Public Sector Accounting Standard Board (IPSASB) of IFAC.<\/p>\n<p>\u672c\u4ef6\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u5148<br \/>\u5927\u5b66\u6539\u9769\u652f\u63f4\u30fb\u5b66\u4f4d\u6388\u4e0e\u6a5f\u69cb \u7814\u7a76\u958b\u767a\u90e8 \u6c34\u7530\u5065\u8f14<br \/>\u96fb\u5b50\u30e1\u30fc\u30eb\uff1a g-info_niad.ac.jp\u3000\uff08_\u3092@\u306b\u3057\u3066\u304f\u3060\u3055\u3044\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u60c5\u5831\u63d0\u4f9b\u8005\uff1a\u5927\u5b66\u6539\u9769\u652f\u63f4\u30fb\u5b66\u4f4d\u6388\u4e0e\u6a5f\u69cb\u3000\u6c34\u7530\u3000\u5065\u8f14\u5148\u751f\u3011 \u6765\u308b6\/26\uff08\u6708\uff09\u306b\u30ce\u30eb\u30a6\u30a7\u30a4\u30fb\u30ce\u30fc\u30c9\u5927\u5b66\u3001\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\u30fb\u30af\u30ea\u30b7\u30e3\u30f3\u30b9\u30bf\u30fc\u30c9\u5927\u5b66\u3001\u30dd\u30fc\u30e9\u30f3\u30c9\u30fb\u30b3\u30ba\u30df\u30f3\u30b9\u30ad\u5927\u5b66\u306e\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u3092\u304a\u8fce\u3048\u3057\u3066\u3001\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u3068\u984c\u3057\u3066\u8b1b\u6f14\u4f1a\u3092\u958b\u50ac\u3044\u305f\u3057\u307e\u3059\u3002\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u306f\u3001\u6b27\u5dde\u3067\u306f\u8457\u540d\u306a\u653f\u5e9c\u4f1a\u8a08\u306e\u7814\u7a76\u8005\u3067\u3042\u308a\u3001\u307e\u305f\u300c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u5927\u5b66\u300d\uff08\u653f\u5e9c\u306e\u5727\u529b\u3001\u5b66\u8853\u754c\u306e\u5727\u529b\u3001\u5e02\u5834\u5727\u529b\u306e\u3082\u3068\u3067\u30a2\u30ab\u30c7\u30df\u30c3\u30af\u8ad6\u7406\u3068\u30d3\u30b8\u30cd\u30b9\u8ad6\u7406\u304c\u4f75\u5b58\u3059\u308b\u5927\u5b66\uff09\u306e\u6982\u5ff5\u306e\u63d0\u5531\u8005\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5916\u7684\u5727\u529b\u3068\u5185\u5728\u8ad6\u7406\u306e\u3082\u3068\u3067\u3001\u5b9a\u91cf\u7684\u306a\u696d\u7e3e\u6e2c\u5b9a\u304c\u6c42\u3081\u3089\u308c\u3001\u76e3\u67fb\u6587\u5316\u304c\u5f37\u307e\u308b\u4e2d\u3001\u5927\u5b66\u3068\u305d\u306e\u69cb\u6210\u54e1\u304c\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u6b27\u5dde\u3067\u306e\u8af8\u7814\u7a76\u3092\u3082\u3068\u306b\u304a\u8a71\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002 \u65e5\u6642\uff1a2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u958b\u50ac\u5f62\u5f0f\uff1aWebEx\u3092\u4f7f\u7528\u3057\u305f\u30aa\u30f3\u30e9\u30a4\u30f3\u958b\u50ac\u901a\u8a33\uff1a\u9010\u6b21\u901a\u8a33\uff08\u82f1\u8a9e\u21d4\u65e5\u672c\u8a9e\uff09\u53c2\u52a0\u8cbb\uff1a\u7121\u6599\u5b9a\u54e1\uff1a20\u540d\uff08\u5148\u7740\u9806\uff09\u53c2\u52a0\u7533\u8fbc\u65b9\u6cd5\uff1a\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u304a\u7533\u3057\u8fbc\u307f\u304f\u3060\u3055\u3044\u3002\u203b\u5927\u5b66\u6539\u9769\u652f\u63f4\u30fb\u5b66\u4f4d\u6388\u4e0e\u6a5f\u69cb\u306e\u6559\u8077\u54e1\u306f\u3001\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u304b\u3089\u7533\u3057\u8fbc\u307f\u3092\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002https:\/\/forms.office.com\/r\/2rV1Ut69VA \u304a\u7533\u3057\u8fbc\u307f\u6642\u306e\u6ce8\u610f\u70b9\uff1a\u304a\u7533\u3057\u8fbc\u307f\u4eba\u6570\u304c\u3059\u3067\u306b\u5b9a\u54e120\u540d\u306b\u9054\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3001\u304a\u8a6b\u3073\u306e\u30e1\u30fc\u30eb\u3092\u5dee\u3057\u4e0a\u3052\u307e\u3059\u306e\u3067\u3001\u60aa\u3057\u304b\u3089\u305a\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\uff08\u3082\u3057\u304f\u306f\u3001\u4e0a\u8a18\u306e\u30ea\u30f3\u30af\u3092\u30af\u30ea\u30c3\u30af\u3057\u305f\u969b\u306b\u53d7\u4ed8\u3092\u7d42\u4e86\u3057\u3066\u3044\u308b\u65e8\u306e\u8868\u793a\u304c\u8868\u308c\u307e\u3059\uff09\u3002\u306a\u304a\u3001\u304a\u7533\u3057\u8fbc\u307f\u5f8c\u306f\u3001\u5165\u529b\u3057\u3066\u3044\u305f\u3060\u3044\u305f\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u5b9b\u306b\u78ba\u8a8d\u306e\u30e1\u30fc\u30eb\u304c\u5fc5\u305a\u5c4a\u304d\u307e\u3059\u3002\u3082\u3057\u3001\u5c4a\u304b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6b63\u5e38\u306b\u53d7\u3051\u4ed8\u3051\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u3082\u3057\u304f\u306f\u5165\u529b\u3057\u3066\u3044\u305f\u3060\u3044\u305f\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u304c\u8aa4\u3063\u3066\u3044\u305f\u53ef\u80fd\u6027\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u518d\u5ea6\u304a\u7533\u3057\u8fbc\u307f\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u30e1\u30fc\u30eb\u30d5\u30a3\u30eb\u30bf\u30fc\u306b\u3088\u308b\u53d7\u4fe1\u5236\u9650\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u300c@niad.ac.jp\u300d\u304b\u3089\u306e\u30e1\u30fc\u30eb\u3092\u53d7\u4fe1\u3067\u304d\u308b\u3088\u3046\u306b\u8a2d\u5b9a\u3092\u5909\u66f4\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5c4a\u304f\u30e1\u30fc\u30eb\u306e\u767a\u4fe1\u5143\u306f\u300cKensuke Mizuta\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u8b1b\u5e2b\u7d39\u4ecb\uff1aGiuseppe Grossi is Research Professor in Accounting at Nord University (Norway), Kristianstad University (Sweden) and Kozminski University (Poland). His research focuses on governmental accounting and auditing, hybrid organisations, and smart cities. He is member of the editorial board and guest editor in several public management and accounting journals (as Accounting, Auditing and Accountability Journal, Accounting Forum, British Accounting Review, Critical Perspectives on Accounting, and Public Management Review), editor in chief of the Journal of Public Budgeting, Accounting and Financial Management, and associate editor of Qualitative Research in Accounting &amp; Management. He is also vice-Chair of the CIGAR Network. He collaborated as advisor with national and [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"footnotes":"","vk-ltc-link":"","vk-ltc-target":"0"},"categories":[2],"tags":[],"class_list":["post-45072","post","type-post","status-publish","format-standard","hentry","category-higher"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09 - \u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09 - \u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc\" \/>\n<meta property=\"og:description\" content=\"\u3010\u60c5\u5831\u63d0\u4f9b\u8005\uff1a\u5927\u5b66\u6539\u9769\u652f\u63f4\u30fb\u5b66\u4f4d\u6388\u4e0e\u6a5f\u69cb\u3000\u6c34\u7530\u3000\u5065\u8f14\u5148\u751f\u3011 \u6765\u308b6\/26\uff08\u6708\uff09\u306b\u30ce\u30eb\u30a6\u30a7\u30a4\u30fb\u30ce\u30fc\u30c9\u5927\u5b66\u3001\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\u30fb\u30af\u30ea\u30b7\u30e3\u30f3\u30b9\u30bf\u30fc\u30c9\u5927\u5b66\u3001\u30dd\u30fc\u30e9\u30f3\u30c9\u30fb\u30b3\u30ba\u30df\u30f3\u30b9\u30ad\u5927\u5b66\u306e\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u3092\u304a\u8fce\u3048\u3057\u3066\u3001\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u3068\u984c\u3057\u3066\u8b1b\u6f14\u4f1a\u3092\u958b\u50ac\u3044\u305f\u3057\u307e\u3059\u3002\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u306f\u3001\u6b27\u5dde\u3067\u306f\u8457\u540d\u306a\u653f\u5e9c\u4f1a\u8a08\u306e\u7814\u7a76\u8005\u3067\u3042\u308a\u3001\u307e\u305f\u300c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u5927\u5b66\u300d\uff08\u653f\u5e9c\u306e\u5727\u529b\u3001\u5b66\u8853\u754c\u306e\u5727\u529b\u3001\u5e02\u5834\u5727\u529b\u306e\u3082\u3068\u3067\u30a2\u30ab\u30c7\u30df\u30c3\u30af\u8ad6\u7406\u3068\u30d3\u30b8\u30cd\u30b9\u8ad6\u7406\u304c\u4f75\u5b58\u3059\u308b\u5927\u5b66\uff09\u306e\u6982\u5ff5\u306e\u63d0\u5531\u8005\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5916\u7684\u5727\u529b\u3068\u5185\u5728\u8ad6\u7406\u306e\u3082\u3068\u3067\u3001\u5b9a\u91cf\u7684\u306a\u696d\u7e3e\u6e2c\u5b9a\u304c\u6c42\u3081\u3089\u308c\u3001\u76e3\u67fb\u6587\u5316\u304c\u5f37\u307e\u308b\u4e2d\u3001\u5927\u5b66\u3068\u305d\u306e\u69cb\u6210\u54e1\u304c\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u6b27\u5dde\u3067\u306e\u8af8\u7814\u7a76\u3092\u3082\u3068\u306b\u304a\u8a71\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002 \u65e5\u6642\uff1a2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u958b\u50ac\u5f62\u5f0f\uff1aWebEx\u3092\u4f7f\u7528\u3057\u305f\u30aa\u30f3\u30e9\u30a4\u30f3\u958b\u50ac\u901a\u8a33\uff1a\u9010\u6b21\u901a\u8a33\uff08\u82f1\u8a9e\u21d4\u65e5\u672c\u8a9e\uff09\u53c2\u52a0\u8cbb\uff1a\u7121\u6599\u5b9a\u54e1\uff1a20\u540d\uff08\u5148\u7740\u9806\uff09\u53c2\u52a0\u7533\u8fbc\u65b9\u6cd5\uff1a\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u304a\u7533\u3057\u8fbc\u307f\u304f\u3060\u3055\u3044\u3002\u203b\u5927\u5b66\u6539\u9769\u652f\u63f4\u30fb\u5b66\u4f4d\u6388\u4e0e\u6a5f\u69cb\u306e\u6559\u8077\u54e1\u306f\u3001\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u304b\u3089\u7533\u3057\u8fbc\u307f\u3092\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002https:\/\/forms.office.com\/r\/2rV1Ut69VA \u304a\u7533\u3057\u8fbc\u307f\u6642\u306e\u6ce8\u610f\u70b9\uff1a\u304a\u7533\u3057\u8fbc\u307f\u4eba\u6570\u304c\u3059\u3067\u306b\u5b9a\u54e120\u540d\u306b\u9054\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3001\u304a\u8a6b\u3073\u306e\u30e1\u30fc\u30eb\u3092\u5dee\u3057\u4e0a\u3052\u307e\u3059\u306e\u3067\u3001\u60aa\u3057\u304b\u3089\u305a\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\uff08\u3082\u3057\u304f\u306f\u3001\u4e0a\u8a18\u306e\u30ea\u30f3\u30af\u3092\u30af\u30ea\u30c3\u30af\u3057\u305f\u969b\u306b\u53d7\u4ed8\u3092\u7d42\u4e86\u3057\u3066\u3044\u308b\u65e8\u306e\u8868\u793a\u304c\u8868\u308c\u307e\u3059\uff09\u3002\u306a\u304a\u3001\u304a\u7533\u3057\u8fbc\u307f\u5f8c\u306f\u3001\u5165\u529b\u3057\u3066\u3044\u305f\u3060\u3044\u305f\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u5b9b\u306b\u78ba\u8a8d\u306e\u30e1\u30fc\u30eb\u304c\u5fc5\u305a\u5c4a\u304d\u307e\u3059\u3002\u3082\u3057\u3001\u5c4a\u304b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6b63\u5e38\u306b\u53d7\u3051\u4ed8\u3051\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u3082\u3057\u304f\u306f\u5165\u529b\u3057\u3066\u3044\u305f\u3060\u3044\u305f\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u304c\u8aa4\u3063\u3066\u3044\u305f\u53ef\u80fd\u6027\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u518d\u5ea6\u304a\u7533\u3057\u8fbc\u307f\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u30e1\u30fc\u30eb\u30d5\u30a3\u30eb\u30bf\u30fc\u306b\u3088\u308b\u53d7\u4fe1\u5236\u9650\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u300c@niad.ac.jp\u300d\u304b\u3089\u306e\u30e1\u30fc\u30eb\u3092\u53d7\u4fe1\u3067\u304d\u308b\u3088\u3046\u306b\u8a2d\u5b9a\u3092\u5909\u66f4\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5c4a\u304f\u30e1\u30fc\u30eb\u306e\u767a\u4fe1\u5143\u306f\u300cKensuke Mizuta\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u8b1b\u5e2b\u7d39\u4ecb\uff1aGiuseppe Grossi is Research Professor in Accounting at Nord University (Norway), Kristianstad University (Sweden) and Kozminski University (Poland). His research focuses on governmental accounting and auditing, hybrid organisations, and smart cities. He is member of the editorial board and guest editor in several public management and accounting journals (as Accounting, Auditing and Accountability Journal, Accounting Forum, British Accounting Review, Critical Perspectives on Accounting, and Public Management Review), editor in chief of the Journal of Public Budgeting, Accounting and Financial Management, and associate editor of Qualitative Research in Accounting &amp; Management. He is also vice-Chair of the CIGAR Network. He collaborated as advisor with national and [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/\" \/>\n<meta property=\"og:site_name\" content=\"\u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-26T02:51:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-26T02:51:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/rihe.hiroshima-u.ac.jp\/wp\/wp-content\/uploads\/2026\/08\/default-iogo.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"\u702c\u5206\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u702c\u5206\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/2023\\\/05\\\/6-26-niad\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/2023\\\/05\\\/6-26-niad\\\/\"},\"author\":{\"name\":\"\u702c\u5206\",\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/#\\\/schema\\\/person\\\/6a3407b44c9dfc8fe1f10eb435f5b2ee\"},\"headline\":\"2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09\",\"datePublished\":\"2023-05-26T02:51:34+00:00\",\"dateModified\":\"2023-05-26T02:51:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/2023\\\/05\\\/6-26-niad\\\/\"},\"wordCount\":144,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/#organization\"},\"articleSection\":[\"\u9ad8\u7b49\u6559\u80b2\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/2023\\\/05\\\/6-26-niad\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/2023\\\/05\\\/6-26-niad\\\/\",\"url\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/2023\\\/05\\\/6-26-niad\\\/\",\"name\":\"2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09 - \u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/#website\"},\"datePublished\":\"2023-05-26T02:51:34+00:00\",\"dateModified\":\"2023-05-26T02:51:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/2023\\\/05\\\/6-26-niad\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/2023\\\/05\\\/6-26-niad\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/2023\\\/05\\\/6-26-niad\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u30db\u30fc\u30e0\",\"item\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/#website\",\"url\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/\",\"name\":\"\u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/#organization\",\"name\":\"\u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc\",\"url\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/wp\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/rihe_logo.png\",\"contentUrl\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/wp\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/rihe_logo.png\",\"width\":394,\"height\":66,\"caption\":\"\u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc\"},\"image\":{\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/#\\\/schema\\\/person\\\/6a3407b44c9dfc8fe1f10eb435f5b2ee\",\"name\":\"\u702c\u5206\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/43965d421595477cf79e5cc4096ad4c976d24d881e22223ab1214b0148bfa6d4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/43965d421595477cf79e5cc4096ad4c976d24d881e22223ab1214b0148bfa6d4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/43965d421595477cf79e5cc4096ad4c976d24d881e22223ab1214b0148bfa6d4?s=96&d=mm&r=g\",\"caption\":\"\u702c\u5206\"},\"url\":\"https:\\\/\\\/rihe.hiroshima-u.ac.jp\\\/en\\\/author\\\/sewake\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09 - \u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/","og_locale":"en_US","og_type":"article","og_title":"2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09 - \u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc","og_description":"\u3010\u60c5\u5831\u63d0\u4f9b\u8005\uff1a\u5927\u5b66\u6539\u9769\u652f\u63f4\u30fb\u5b66\u4f4d\u6388\u4e0e\u6a5f\u69cb\u3000\u6c34\u7530\u3000\u5065\u8f14\u5148\u751f\u3011 \u6765\u308b6\/26\uff08\u6708\uff09\u306b\u30ce\u30eb\u30a6\u30a7\u30a4\u30fb\u30ce\u30fc\u30c9\u5927\u5b66\u3001\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\u30fb\u30af\u30ea\u30b7\u30e3\u30f3\u30b9\u30bf\u30fc\u30c9\u5927\u5b66\u3001\u30dd\u30fc\u30e9\u30f3\u30c9\u30fb\u30b3\u30ba\u30df\u30f3\u30b9\u30ad\u5927\u5b66\u306e\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u3092\u304a\u8fce\u3048\u3057\u3066\u3001\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u3068\u984c\u3057\u3066\u8b1b\u6f14\u4f1a\u3092\u958b\u50ac\u3044\u305f\u3057\u307e\u3059\u3002\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u306f\u3001\u6b27\u5dde\u3067\u306f\u8457\u540d\u306a\u653f\u5e9c\u4f1a\u8a08\u306e\u7814\u7a76\u8005\u3067\u3042\u308a\u3001\u307e\u305f\u300c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u5927\u5b66\u300d\uff08\u653f\u5e9c\u306e\u5727\u529b\u3001\u5b66\u8853\u754c\u306e\u5727\u529b\u3001\u5e02\u5834\u5727\u529b\u306e\u3082\u3068\u3067\u30a2\u30ab\u30c7\u30df\u30c3\u30af\u8ad6\u7406\u3068\u30d3\u30b8\u30cd\u30b9\u8ad6\u7406\u304c\u4f75\u5b58\u3059\u308b\u5927\u5b66\uff09\u306e\u6982\u5ff5\u306e\u63d0\u5531\u8005\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5916\u7684\u5727\u529b\u3068\u5185\u5728\u8ad6\u7406\u306e\u3082\u3068\u3067\u3001\u5b9a\u91cf\u7684\u306a\u696d\u7e3e\u6e2c\u5b9a\u304c\u6c42\u3081\u3089\u308c\u3001\u76e3\u67fb\u6587\u5316\u304c\u5f37\u307e\u308b\u4e2d\u3001\u5927\u5b66\u3068\u305d\u306e\u69cb\u6210\u54e1\u304c\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u6b27\u5dde\u3067\u306e\u8af8\u7814\u7a76\u3092\u3082\u3068\u306b\u304a\u8a71\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002 \u65e5\u6642\uff1a2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u958b\u50ac\u5f62\u5f0f\uff1aWebEx\u3092\u4f7f\u7528\u3057\u305f\u30aa\u30f3\u30e9\u30a4\u30f3\u958b\u50ac\u901a\u8a33\uff1a\u9010\u6b21\u901a\u8a33\uff08\u82f1\u8a9e\u21d4\u65e5\u672c\u8a9e\uff09\u53c2\u52a0\u8cbb\uff1a\u7121\u6599\u5b9a\u54e1\uff1a20\u540d\uff08\u5148\u7740\u9806\uff09\u53c2\u52a0\u7533\u8fbc\u65b9\u6cd5\uff1a\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u304a\u7533\u3057\u8fbc\u307f\u304f\u3060\u3055\u3044\u3002\u203b\u5927\u5b66\u6539\u9769\u652f\u63f4\u30fb\u5b66\u4f4d\u6388\u4e0e\u6a5f\u69cb\u306e\u6559\u8077\u54e1\u306f\u3001\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u304b\u3089\u7533\u3057\u8fbc\u307f\u3092\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002https:\/\/forms.office.com\/r\/2rV1Ut69VA \u304a\u7533\u3057\u8fbc\u307f\u6642\u306e\u6ce8\u610f\u70b9\uff1a\u304a\u7533\u3057\u8fbc\u307f\u4eba\u6570\u304c\u3059\u3067\u306b\u5b9a\u54e120\u540d\u306b\u9054\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3001\u304a\u8a6b\u3073\u306e\u30e1\u30fc\u30eb\u3092\u5dee\u3057\u4e0a\u3052\u307e\u3059\u306e\u3067\u3001\u60aa\u3057\u304b\u3089\u305a\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\uff08\u3082\u3057\u304f\u306f\u3001\u4e0a\u8a18\u306e\u30ea\u30f3\u30af\u3092\u30af\u30ea\u30c3\u30af\u3057\u305f\u969b\u306b\u53d7\u4ed8\u3092\u7d42\u4e86\u3057\u3066\u3044\u308b\u65e8\u306e\u8868\u793a\u304c\u8868\u308c\u307e\u3059\uff09\u3002\u306a\u304a\u3001\u304a\u7533\u3057\u8fbc\u307f\u5f8c\u306f\u3001\u5165\u529b\u3057\u3066\u3044\u305f\u3060\u3044\u305f\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u5b9b\u306b\u78ba\u8a8d\u306e\u30e1\u30fc\u30eb\u304c\u5fc5\u305a\u5c4a\u304d\u307e\u3059\u3002\u3082\u3057\u3001\u5c4a\u304b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6b63\u5e38\u306b\u53d7\u3051\u4ed8\u3051\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u3082\u3057\u304f\u306f\u5165\u529b\u3057\u3066\u3044\u305f\u3060\u3044\u305f\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u304c\u8aa4\u3063\u3066\u3044\u305f\u53ef\u80fd\u6027\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u518d\u5ea6\u304a\u7533\u3057\u8fbc\u307f\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u30e1\u30fc\u30eb\u30d5\u30a3\u30eb\u30bf\u30fc\u306b\u3088\u308b\u53d7\u4fe1\u5236\u9650\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u300c@niad.ac.jp\u300d\u304b\u3089\u306e\u30e1\u30fc\u30eb\u3092\u53d7\u4fe1\u3067\u304d\u308b\u3088\u3046\u306b\u8a2d\u5b9a\u3092\u5909\u66f4\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5c4a\u304f\u30e1\u30fc\u30eb\u306e\u767a\u4fe1\u5143\u306f\u300cKensuke Mizuta\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u8b1b\u5e2b\u7d39\u4ecb\uff1aGiuseppe Grossi is Research Professor in Accounting at Nord University (Norway), Kristianstad University (Sweden) and Kozminski University (Poland). His research focuses on governmental accounting and auditing, hybrid organisations, and smart cities. He is member of the editorial board and guest editor in several public management and accounting journals (as Accounting, Auditing and Accountability Journal, Accounting Forum, British Accounting Review, Critical Perspectives on Accounting, and Public Management Review), editor in chief of the Journal of Public Budgeting, Accounting and Financial Management, and associate editor of Qualitative Research in Accounting &amp; Management. He is also vice-Chair of the CIGAR Network. He collaborated as advisor with national and [&hellip;]","og_url":"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/","og_site_name":"\u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc","article_published_time":"2023-05-26T02:51:34+00:00","article_modified_time":"2023-05-26T02:51:37+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/rihe.hiroshima-u.ac.jp\/wp\/wp-content\/uploads\/2026\/08\/default-iogo.png","type":"image\/png"}],"author":"\u702c\u5206","twitter_card":"summary_large_image","twitter_misc":{"Written by":"\u702c\u5206","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/#article","isPartOf":{"@id":"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/"},"author":{"name":"\u702c\u5206","@id":"https:\/\/rihe.hiroshima-u.ac.jp\/#\/schema\/person\/6a3407b44c9dfc8fe1f10eb435f5b2ee"},"headline":"2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09","datePublished":"2023-05-26T02:51:34+00:00","dateModified":"2023-05-26T02:51:37+00:00","mainEntityOfPage":{"@id":"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/"},"wordCount":144,"commentCount":0,"publisher":{"@id":"https:\/\/rihe.hiroshima-u.ac.jp\/#organization"},"articleSection":["\u9ad8\u7b49\u6559\u80b2\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/","url":"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/","name":"2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09 - \u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc","isPartOf":{"@id":"https:\/\/rihe.hiroshima-u.ac.jp\/#website"},"datePublished":"2023-05-26T02:51:34+00:00","dateModified":"2023-05-26T02:51:37+00:00","breadcrumb":{"@id":"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/rihe.hiroshima-u.ac.jp\/2023\/05\/6-26-niad\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u30db\u30fc\u30e0","item":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/"},{"@type":"ListItem","position":2,"name":"2023\u5e746\u670826\u65e5\uff08\u6708\uff0914:00-16:00\u3000\u300c\u76e3\u8996\u4e0b\u306b\u3042\u308b\u6b27\u5dde\u306e\u5927\u5b66\u300d\u30b8\u30e5\u30bc\u30c3\u30da\u30fb\u30b0\u30ed\u30c3\u30b7\u6559\u6388\u8b1b\u6f14\u4f1a\u306e\u3054\u6848\u5185\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff09"}]},{"@type":"WebSite","@id":"https:\/\/rihe.hiroshima-u.ac.jp\/#website","url":"https:\/\/rihe.hiroshima-u.ac.jp\/","name":"\u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc","description":"","publisher":{"@id":"https:\/\/rihe.hiroshima-u.ac.jp\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/rihe.hiroshima-u.ac.jp\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/rihe.hiroshima-u.ac.jp\/#organization","name":"\u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc","url":"https:\/\/rihe.hiroshima-u.ac.jp\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/rihe.hiroshima-u.ac.jp\/#\/schema\/logo\/image\/","url":"https:\/\/rihe.hiroshima-u.ac.jp\/wp\/wp-content\/uploads\/2026\/08\/rihe_logo.png","contentUrl":"https:\/\/rihe.hiroshima-u.ac.jp\/wp\/wp-content\/uploads\/2026\/08\/rihe_logo.png","width":394,"height":66,"caption":"\u5e83\u5cf6\u5927\u5b66\u9ad8\u7b49\u6559\u80b2\u7814\u7a76\u958b\u767a\u30bb\u30f3\u30bf\u30fc"},"image":{"@id":"https:\/\/rihe.hiroshima-u.ac.jp\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/rihe.hiroshima-u.ac.jp\/#\/schema\/person\/6a3407b44c9dfc8fe1f10eb435f5b2ee","name":"\u702c\u5206","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/43965d421595477cf79e5cc4096ad4c976d24d881e22223ab1214b0148bfa6d4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/43965d421595477cf79e5cc4096ad4c976d24d881e22223ab1214b0148bfa6d4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/43965d421595477cf79e5cc4096ad4c976d24d881e22223ab1214b0148bfa6d4?s=96&d=mm&r=g","caption":"\u702c\u5206"},"url":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/author\/sewake\/"}]}},"_links":{"self":[{"href":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/wp-json\/wp\/v2\/posts\/45072","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/wp-json\/wp\/v2\/comments?post=45072"}],"version-history":[{"count":0,"href":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/wp-json\/wp\/v2\/posts\/45072\/revisions"}],"wp:attachment":[{"href":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/wp-json\/wp\/v2\/media?parent=45072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/wp-json\/wp\/v2\/categories?post=45072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rihe.hiroshima-u.ac.jp\/en\/wp-json\/wp\/v2\/tags?post=45072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}