International Comparative research on the Relationship between the Local Government Accounting and Auditing and the Performance Assessment System

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This research examines the policy assessment system form the local government accounting and the auditing perspectives, which had been mainly researched from the public administration perspectives in Japan. For this, Japanese and Australian cases (New South Wales, Hokkaido, and Sapporo City) are picked up, and an international comparative research is performed.The Australian case is treated as an advanced case with this field in the world, and Japanese cases are those of late adopters. In this case studies, the necessity to see the relation between the policy evaluation system and the adult system is confirmed, and the construcution of the policy evaluation system model with the auditing theory perspectives was tried.In addition, the private sector accounting technique which would affecr the local government accounting and auditing and some of the public sector accounting and auditing problems are also examined widely, because the researches on the effect and the problem when the private sector accounting technique is introduced into the public sector accounting and the auditing system in the local government is not still apparent in Japan.In this research, the result of a joint research with Mark Christensen, overseas co-researcher and a lecturer of Southern Cross University (Australia) is important, and some published papers from this joint research is available.