NGO Education Survey

Department: Department of Health and Welfare Management 健康福祉マネジメント学科

Courses:

Non-Profit Organization Accounting

非営利組織会計

Nonprofit organizations include a variety of entities such as government and local public entities, school corporations, medical corporations, social welfare corporations, and specified nonprofit corporations (NPOs), and accounting in these nonprofit organizations has become increasingly important in recent years. In particular, accounting for government and local public entities is called "public accounting. Accounting for "private" companies, which is their synonym, and accounting for nonprofit organizations have both similarities and differences. Therefore, in this class, students will learn the characteristics of nonprofit organizational accounting through a contrast with corporate accounting.

非営利組織には、政府・地方公共団体、学校法人、医療法人、社会福祉法人、特定非営利活動法人（NPO 法人）など様々な組織体があり、近年これらの非営利組織における会計の重要性が高まっています。特に、政府・地方公共団体のための会計は「公会計」と呼ばれます。その対義語に当たる「私」企業の会計すなわち企業会計と非営利組織体における会計には共通点と相違点があります。そこで、この授業では、企業会計との対比を通じて、非営利組織会計の特徴を学習していきます。

Department: Liberal Arts/General Education 全学共通

Courses:

NPO Theory

NPO論

The course will provide an understanding of the basic concepts of NPOs, including their definition, history, current status, organizational management, and relationship with volunteer activities, using data on systems and statistics, etc. It will also focus on the relationship between NPOs and government and business, as well as CSR (Corporate Social Responsibility) and CSV (Creation of Common Value), and deepen understanding of collaboration with NPOs. The course will also deepen students' understanding of collaboration with NPOs. We will also examine NPOs (non-governmental organizations) and the SDGs (Sustainable Development Goals), not only in Japan but also in other countries that are engaged in international cooperation and contribution.

NPOの基本的な概念については、制度や統計などの資料を用いながら、NPOの定義、歴史、現状、組織運営、ボランティア活動との関係などについて理解をしていきます。NPOと行政・企業との関係性ならびにCSR（企業の社会的責任）・CSV（共通価値の創造）にも着目し、NPOとの協働についても理解を深めていきます。また、国内にとどまらず、国際協力・国際貢献に取り組むNPO（NGO：非政府組織）ならびにSDGｓ（持続可能な開発目標）についても考察していきます。