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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 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\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,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"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":[],"_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}]}}