Assessing Sustainability of Nonprofit Organizations in Japan with Financial Indicators
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概要
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It is clear that financial sustainability is one of the most serious problems of nonprofit management. However, financial analysis of NPOs is the new ground that has been developed after 1990's. In Japan, financial analysis with quantitative approach was not carried out since no database was available. Therefore, we developed panel data base of NPO's financial statement and financial ratios that is tailored to NPOs as well. This paper demonstrates the current state of financial condition of NPOs, and the factors that will contribute to their financial sustainability with analysis of that panel database. We analyzed the route that NPOs reach the financial sustainability with a structural equation model. The model confirmed that socially supported income such as donations and membership fees contributes the financial sustainability though it dose not contribute income expansion. On the contrary, the results showed that the income from businesses affects the financial sustainability, though it contributes income expansion.
- 日本NPO学会の論文
日本NPO学会 | 論文
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