Accounting Management Method of Cooperative Working Organizations on Rural Communities: A Tentative Assumption about Community Solidarity Accounting

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  • 集落共同作業組織の会計管理手法に関する一考察
  • 集落共同作業組織の会計管理手法に関する一考察 : コミュニティ連帯会計の確立にむけて
  • シュウラク キョウドウ サギョウ ソシキ ノ カイケイ カンリ シュホウ ニ カンスル イチ コウサツ : コミュニティ レンタイ カイケイ ノ カクリツ ニ ムケテ
  • ―コミュニティ連帯会計の確立にむけて―

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Abstract

<p>In agriculture and rural areas, cooperative works are indispensable and new organizations doing the works are being established. But their accounting is unclear and prone to problems. It’s because there are no established accounting systems and few accounting staff in rural areas. So human resource development is necessary. From these reasons, this study is considering the accounting systems of the community cooperative work organizations and clarifying their characteristics. As a result, we found that all members joined the meetings and established their own accounting systems. There are three effects due to these systems: 1) securing accounting transparency, 2) promoting members’ understanding of the organization, and 3) promoting participation in village activities.</p>

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