The Impact of IT Expenses and Assets on Administrative Costs in Local Governments
This study investigates the impact of IT expenses and assets on administrative costs in local governments. IT costs incurred by local governments can contribute to the reduction of future administrative costs by improving service processes through online administrative procedures, increasing busines...
Saved in:
| Published in | Accounting Progress Vol. 2024; no. 25; pp. 1 - 20 |
|---|---|
| Main Authors | , , , |
| Format | Journal Article |
| Language | Japanese |
| Published |
Japan Accounting Association
2024
日本会計研究学会 |
| Subjects | |
| Online Access | Get full text |
| ISSN | 2189-6321 2435-9947 |
| DOI | 10.34605/jaa.2024.25_1 |
Cover
| Abstract | This study investigates the impact of IT expenses and assets on administrative costs in local governments. IT costs incurred by local governments can contribute to the reduction of future administrative costs by improving service processes through online administrative procedures, increasing business efficiency through data utilization and digital transformation, and introducing cloud computing in local governments. Further, based on the uniformed accounting standards in Japanese local governments, “software” could be measured if it reduces future costs through the use of such software. We hypothesize that there is a negative relationship between IT expenses/software and administrative costs in local governments. The empirical results show that the coefficient of the IT expenses is not statistically significant, while the coefficient of the software is consistently estimated to be positive and significant in relation to current and future administrative costs. These results suggest the low possibility that IT expenses and assets in local governments improve administrative costs, rather IT expenses and assets may be temporarily worsen their administrative costs. |
|---|---|
| AbstractList | This study investigates the impact of IT expenses and assets on administrative costs in local governments. IT costs incurred by local governments can contribute to the reduction of future administrative costs by improving service processes through online administrative procedures, increasing business efficiency through data utilization and digital transformation, and introducing cloud computing in local governments. Further, based on the uniformed accounting standards in Japanese local governments, “software” could be measured if it reduces future costs through the use of such software. We hypothesize that there is a negative relationship between IT expenses/software and administrative costs in local governments. The empirical results show that the coefficient of the IT expenses is not statistically significant, while the coefficient of the software is consistently estimated to be positive and significant in relation to current and future administrative costs. These results suggest the low possibility that IT expenses and assets in local governments improve administrative costs, rather IT expenses and assets may be temporarily worsen their administrative costs.
本稿の目的は，地方自治体におけるIT費用・資産が行政コストに与える影響について実証的に明らかにすることである。地方自治体によるIT活用は，行政手続きのオンライン化を通した業務改善やデータ活用やDXによる業務の効率化を図り，将来の行政コストの削減に貢献することが期待される。また，地方公会計における統一的な基準に準拠して測定された「ソフトウェア」（無形固定資産）は当該ソフトウェアの利用により将来の費用削減が確実であると認められることが計上の要件とされている。そこで，本稿では，地方自治体におけるIT費用・ソフトウェアと行政コストとのあいだには負の関係がある，との仮説を設定し，実証分析した。その結果，現在及び次期の行政コストに対して，IT費用は統計的に有意ではなく，ソフトウェアは一貫してプラス有意に推定された。これらの結果に基づけば，地方自治体におけるIT費用・資産が行政コストを改善する可能性は小さく，一時的に悪化させている可能性が懸念される。 This study investigates the impact of IT expenses and assets on administrative costs in local governments. IT costs incurred by local governments can contribute to the reduction of future administrative costs by improving service processes through online administrative procedures, increasing business efficiency through data utilization and digital transformation, and introducing cloud computing in local governments. Further, based on the uniformed accounting standards in Japanese local governments, “software” could be measured if it reduces future costs through the use of such software. We hypothesize that there is a negative relationship between IT expenses/software and administrative costs in local governments. The empirical results show that the coefficient of the IT expenses is not statistically significant, while the coefficient of the software is consistently estimated to be positive and significant in relation to current and future administrative costs. These results suggest the low possibility that IT expenses and assets in local governments improve administrative costs, rather IT expenses and assets may be temporarily worsen their administrative costs. |
| Author | Ishikawa, Keiko Kuroki, Makoto Sato, Toru Yamamoto, Kiyoshi |
| Author_FL | 佐藤 亨 山本 清 黒木 淳 石川 恵子 |
| Author_FL_xml | – sequence: 1 fullname: 石川 恵子 – sequence: 2 fullname: 黒木 淳 – sequence: 3 fullname: 佐藤 亨 – sequence: 4 fullname: 山本 清 |
| Author_xml | – sequence: 1 fullname: Ishikawa, Keiko organization: Nihon University – sequence: 1 fullname: Sato, Toru organization: Japan Productivity Center – sequence: 1 fullname: Kuroki, Makoto organization: Yokohama City University – sequence: 1 fullname: Yamamoto, Kiyoshi organization: The University of Tokyo |
| BackLink | https://cir.nii.ac.jp/crid/1390301375025674240$$DView record in CiNii |
| BookMark | eNo9kM1Lw0AQxRepYK29et6D19T9TvZmCbUWCiLkvkw3E7ul2ZRsKPrfm1rxMm-Yee8dfvdkEruIhDxytpDKMP18AFgIJtRCaMdvyFQoqTNrVT4Zd17YzEjB78g8pbBjSgtTFEpNyUe1R7ppT-AH2jV0U9HV1wljwkQh1nSZEg6JdpEu6zbEkIYehnBGWnZpvIdIt52HI113Z-xji3FID-S2gWPC-Z_OSPW6qsq3bPu-3pTLbXYoDMuMAt8YXvudLnLha28sArPWeqVUXUjgPNeMGyOg0VZ6sUPV8Lw2wIWXjMkZebrWxhCcD5fJpWWScTkGhTa5Eupie7naDmmAT3SnPrTQfzvoh-CP6EZs7oLNjdh-lf-__B56h1H-AEL6Z68 |
| ContentType | Journal Article |
| Copyright | 2024 Japan Accounting Association |
| Copyright_xml | – notice: 2024 Japan Accounting Association |
| DBID | RYH |
| DOI | 10.34605/jaa.2024.25_1 |
| DatabaseName | CiNii Complete |
| DatabaseTitleList | |
| DeliveryMethod | fulltext_linktorsrc |
| DocumentTitleAlternate | 地方自治体におけるIT費用・資産が行政コストに与える影響 |
| DocumentTitle_FL | 地方自治体におけるIT費用・資産が行政コストに与える影響 |
| EISSN | 2435-9947 |
| EndPage | 20 |
| ExternalDocumentID | article_jaa_2024_25_2024_1_article_char_en |
| GroupedDBID | JSF RJT RYH |
| ID | FETCH-LOGICAL-j860-64acf61dcb5872cdc69ea0999c444d83a117501662af593c2be4f17d6a12c3003 |
| ISSN | 2189-6321 |
| IngestDate | Thu Jun 26 21:57:22 EDT 2025 Wed Sep 03 06:30:24 EDT 2025 |
| IsDoiOpenAccess | true |
| IsOpenAccess | true |
| IsPeerReviewed | false |
| IsScholarly | false |
| Issue | 25 |
| Language | Japanese |
| LinkModel | OpenURL |
| MergedId | FETCHMERGED-LOGICAL-j860-64acf61dcb5872cdc69ea0999c444d83a117501662af593c2be4f17d6a12c3003 |
| OpenAccessLink | https://www.jstage.jst.go.jp/article/jaa/2024/25/2024_1/_article/-char/en |
| PageCount | 20 |
| ParticipantIDs | nii_cinii_1390301375025674240 jstage_primary_article_jaa_2024_25_2024_1_article_char_en |
| PublicationCentury | 2000 |
| PublicationDate | 2024 |
| PublicationDateYYYYMMDD | 2024-01-01 |
| PublicationDate_xml | – year: 2024 text: 2024 |
| PublicationDecade | 2020 |
| PublicationTitle | Accounting Progress |
| PublicationTitleAlternate | 会計プログレス |
| PublicationTitle_FL | 会計プログレス |
| PublicationYear | 2024 |
| Publisher | Japan Accounting Association 日本会計研究学会 |
| Publisher_xml | – name: Japan Accounting Association – name: 日本会計研究学会 |
| References | 林正義．2003．「自治体規模と地方財政支出」『研究所年報（明治学院大学産業経済研究所）』20：63-83 総務省．2018．『自治体戦略2040構想研究会第二次報告−人口減少下において満足度の高い人生と人間を尊重する社会をどう構築するか−』 東川輝久．久保貞也．島田達巳．2006．「自治体の電子化レベルに関する実証的研究」『日本社会情報学会学会誌』18（2）：59-69 Chae, H. C., C. E. Koh, and K. O. Park. 2018. Information technology capability and firm performance: Role of industry. Information & Management 55（5）: 525-546. 乾友彦．2018．「IT化, グローバル化と生産性〜生産性分析の先行研究サーベイ〜」『生産性レポート』10：1-9 He, C. Z., T. Frost, R. E. Pinsker. 2020. The impact of reported cybersecurity breaches on firm innovation. Journal of Information Systems 34（2）: 187–209. 一般社団法人日本情報システム・ユーザー協会．2021．『企業IT 動向調査報告書2021』 総務省．2020．『自治体デジタル・トランスフォーメーション（DX）推進計画』 Mithas, S., R.T. Rust. 2016. How information technology strategy and investments influence firm performance: Conjectures and empirical evidence. MIS Quarterly 40（1）: 223-245. Sabherwal, R., A. Jeyaraj. 2015. Information technology impacts on firm performance: An extension of Kohli and Devaraj（2003）. MIS Quarterly 39: 809-836. Anderson, M. C., R. D. Banker and S. Ravindran. 2006. Value implications of investments in information technology. Management Science 52（9）: 1359–1376. Kobelsky, K., V. J. Richardson, R. E. Smith, and R. W. Zmud. 2008. Determinants and consequences of firm information technology budgets. The Accounting Review 83（4）: 957-995. 堀井悟志．2022．「DXによる管理会計の展開可能性」『會計』201（6）: 80-91 総務省．2017．『資産評価及び固定資産台帳整備の手引き』 総務省．2016．『統一的な基準による地方公会計マニュアル』 William L. and F.R. Lichtenberg. 1998. Computer use and productivity growth in US federal government agencies, 1987-92. Journal of Industrial Economics 46（2）: 257-250. Chatterjee, D., V. J. Richardson, and R. W. Zmud. 2001. Examining the shareholder wealth effects of new CIO position announcements. MIS Quarterly 25（1）: 43–70. 総務省．2015．『地方自治情報管理概要（平成27年度）』 髙田知実．2022．「テクノロジーの進化が財務諸表監査に及ぼす影響」『會計』201（6）：92-103 Lim, JH., B. D. Dehning, V. J. Richardson, and R. E. Smith. 2011. A meta-analysis of the effects of IT investment on firm financial performance. Journal of Information Systems 25（ 2）: 145–169. 黒木淳．2022．「地方公共団体におけるIT予算の決定要因と成果」『会計検査研究』66：11-28. 田中智泰．2006．「自治体における情報化の効果」『地域学研究』36（4）：1045-1053 Schein, E. H. 1992. The role of the CEO in the management of change: The case of information technology. Kochan, T. A. and M. Useem. Transforming Organizations, Oxford, U.K.: Oxford University Press. 総務省．2019．『情報通信白書（令和元年度版）』 櫻井美穂子．2022．「デジタルガバナンスに関する住民ニーズ調査結果報告─住民がデジタルガバメントに求めるものとは?（1）」『地方財務』22（1）：96-107 Battese, E.G. and T. J. Coelli 1995. A model for technical inefficiency effects in stochastic frontier production function for panel data. Empirical Economics 20（2）: 325-332. Chan, R. Y. K. and K. H. Y. Ma. 2017. Impact of executive compensation on the execution of IT based environmental strategies under competition. European Journal of Information Systems 26 （5）: 489-508. Jorgenson, W.D. and Motohashi, K. 2003. Economic growth of Japan and the United States in the information age. RIETI Discussion paper Series 03-E-015. Scupola, A. and I. Mergel. 2022. Co-production in digital transformation of public administration and public value creation: The case of Denmark. Government Information Quarterly 39: 101650. Dehning, B., and V. J. Richardson. 2002. Returns on investments in information technology: A research synthesis. Journal of Information Systems 16（1）: 7–30. De Borger, B. and Kerstens, K., 1996. Cost efficiency of Belgian local governments: A comparative analysis of FDH, DEA, and econometric approaches. Regional Science and Urban Economics. 26 （2）: 145-170. 総務省．2014．『 電子自治体の取り組みを加速するための10の指針』 |
| References_xml | – reference: 黒木淳．2022．「地方公共団体におけるIT予算の決定要因と成果」『会計検査研究』66：11-28. – reference: 総務省．2019．『情報通信白書（令和元年度版）』． – reference: 総務省．2016．『統一的な基準による地方公会計マニュアル』． – reference: 総務省．2015．『地方自治情報管理概要（平成27年度）』 – reference: Anderson, M. C., R. D. Banker and S. Ravindran. 2006. Value implications of investments in information technology. Management Science 52（9）: 1359–1376. – reference: Battese, E.G. and T. J. Coelli 1995. A model for technical inefficiency effects in stochastic frontier production function for panel data. Empirical Economics 20（2）: 325-332. – reference: 堀井悟志．2022．「DXによる管理会計の展開可能性」『會計』201（6）: 80-91． – reference: Chan, R. Y. K. and K. H. Y. Ma. 2017. Impact of executive compensation on the execution of IT based environmental strategies under competition. European Journal of Information Systems 26 （5）: 489-508. – reference: 田中智泰．2006．「自治体における情報化の効果」『地域学研究』36（4）：1045-1053． – reference: De Borger, B. and Kerstens, K., 1996. Cost efficiency of Belgian local governments: A comparative analysis of FDH, DEA, and econometric approaches. Regional Science and Urban Economics. 26 （2）: 145-170. – reference: 総務省．2020．『自治体デジタル・トランスフォーメーション（DX）推進計画』 – reference: Chatterjee, D., V. J. Richardson, and R. W. Zmud. 2001. Examining the shareholder wealth effects of new CIO position announcements. MIS Quarterly 25（1）: 43–70. – reference: Scupola, A. and I. Mergel. 2022. Co-production in digital transformation of public administration and public value creation: The case of Denmark. Government Information Quarterly 39: 101650. – reference: Dehning, B., and V. J. Richardson. 2002. Returns on investments in information technology: A research synthesis. Journal of Information Systems 16（1）: 7–30. – reference: 総務省．2018．『自治体戦略2040構想研究会第二次報告−人口減少下において満足度の高い人生と人間を尊重する社会をどう構築するか−』． – reference: 櫻井美穂子．2022．「デジタルガバナンスに関する住民ニーズ調査結果報告─住民がデジタルガバメントに求めるものとは?（1）」『地方財務』22（1）：96-107． – reference: Kobelsky, K., V. J. Richardson, R. E. Smith, and R. W. Zmud. 2008. Determinants and consequences of firm information technology budgets. The Accounting Review 83（4）: 957-995. – reference: Sabherwal, R., A. Jeyaraj. 2015. Information technology impacts on firm performance: An extension of Kohli and Devaraj（2003）. MIS Quarterly 39: 809-836. – reference: 乾友彦．2018．「IT化, グローバル化と生産性〜生産性分析の先行研究サーベイ〜」『生産性レポート』10：1-9． – reference: Schein, E. H. 1992. The role of the CEO in the management of change: The case of information technology. Kochan, T. A. and M. Useem. Transforming Organizations, Oxford, U.K.: Oxford University Press. – reference: 一般社団法人日本情報システム・ユーザー協会．2021．『企業IT 動向調査報告書2021』． – reference: 東川輝久．久保貞也．島田達巳．2006．「自治体の電子化レベルに関する実証的研究」『日本社会情報学会学会誌』18（2）：59-69． – reference: 総務省．2017．『資産評価及び固定資産台帳整備の手引き』． – reference: Lim, JH., B. D. Dehning, V. J. Richardson, and R. E. Smith. 2011. A meta-analysis of the effects of IT investment on firm financial performance. Journal of Information Systems 25（ 2）: 145–169. – reference: 髙田知実．2022．「テクノロジーの進化が財務諸表監査に及ぼす影響」『會計』201（6）：92-103． – reference: 林正義．2003．「自治体規模と地方財政支出」『研究所年報（明治学院大学産業経済研究所）』20：63-83． – reference: Mithas, S., R.T. Rust. 2016. How information technology strategy and investments influence firm performance: Conjectures and empirical evidence. MIS Quarterly 40（1）: 223-245. – reference: 総務省．2014．『 電子自治体の取り組みを加速するための10の指針』． – reference: Chae, H. C., C. E. Koh, and K. O. Park. 2018. Information technology capability and firm performance: Role of industry. Information & Management 55（5）: 525-546. – reference: William L. and F.R. Lichtenberg. 1998. Computer use and productivity growth in US federal government agencies, 1987-92. Journal of Industrial Economics 46（2）: 257-250. – reference: He, C. Z., T. Frost, R. E. Pinsker. 2020. The impact of reported cybersecurity breaches on firm innovation. Journal of Information Systems 34（2）: 187–209. – reference: Jorgenson, W.D. and Motohashi, K. 2003. Economic growth of Japan and the United States in the information age. RIETI Discussion paper Series 03-E-015. |
| SSID | ssib045268844 ssj0003321913 ssib050734587 ssib060517788 |
| Score | 1.9620919 |
| Snippet | This study investigates the impact of IT expenses and assets on administrative costs in local governments. IT costs incurred by local governments can... |
| SourceID | nii jstage |
| SourceType | Publisher |
| StartPage | 1 |
| SubjectTerms | Administrative Costs IT Expenses IT費用 Local Government Accounting Software ソフトウェア 地方公会計 行政コスト |
| Title | The Impact of IT Expenses and Assets on Administrative Costs in Local Governments |
| URI | https://www.jstage.jst.go.jp/article/jaa/2024/25/2024_1/_article/-char/en https://cir.nii.ac.jp/crid/1390301375025674240 |
| Volume | 2024 |
| hasFullText | 1 |
| inHoldings | 1 |
| isFullTextHit | |
| isPrint | |
| ispartofPNX | Accounting Progress, 2024, Vol.2024(25), pp.1-20 |
| journalDatabaseRights | – providerCode: PRVHPJ databaseName: ROAD: Directory of Open Access Scholarly Resources customDbUrl: eissn: 2435-9947 dateEnd: 99991231 omitProxy: true ssIdentifier: ssib050734587 issn: 2189-6321 databaseCode: M~E dateStart: 20000101 isFulltext: true titleUrlDefault: https://road.issn.org providerName: ISSN International Centre |
| link | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwnV1Lj9MwELbKcuGCQAtigUU-7K1K2Tq2Gx8RWrTdBwIRpL1Fju2ItCJG2xQEB347M3abdQGJx8WtHMlxZj6PPz9mhpAjZZ2VxcxktVYi48Iew5jTMrMK7KRhmtUWHYUvX8vT9_zsSlyNRhfJraV1X0_Mt9_6lfyPVqEO9Ipesv-g2aFRqID_oF8oQcNQ_rWO54Ob47wMgYu7lYtxl_E8N54GpBFyP2OeulUfrsFe4ESWpNtdpVQ1ySPxBi9xba9qBBx9aJf6ix6fu3bpk9Mgv2zHl3rp-6HyXcgt46_Xg3nRHzXAw4_P268e2km3HdjNhuMZTOI7uSx-xlEwXsAcVCbz6P08cbEOqFmmVIywubW-Q9sRZ0wk1nSaTMvBZe4Xg5_jsW7INIAxpBifMFHBWvg2w90ZvMj5_WRrXTCXelHckBkgwjkXG3KK83YOvVUhn_bQ-RjlM7zk-c4rgK8sgL1jWIZbXdsmlKS8R-5u1hL0RQTGfTJa6H3yFkBBIyiob-i8pFtQUAAFjaCgvqO7oKABFLTtaAAFTUDxgJSvTsqXp9kmb0a2KORxJrk2jZxaU8PXMWONVE7jQsBwzm2Ra4zOCkxfMt0IlRtWO95MZ1ZqGJ05yOEh2et85x4RWkgF9A2GObMF18oqIayaMa7rxjFX8AOiohiqTzE2SrUZCxVIq0JpVSCt8DsdHqE7IYzeA3IIkqtMiyWsQ3BtnkPHgIPPOPDMx394_oTcwYbjdthTstdfr90hEMS-fhb0_gP_UWQH |
| linkProvider | ISSN International Centre |
| openUrl | ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=The+Impact+of+IT+Expenses+and+Assets+on+Administrative+Costs+in+Local+Governments&rft.jtitle=Accounting+Progress&rft.au=Ishikawa+Keiko&rft.au=Kuroki+Makoto&rft.au=Sato+Toru&rft.au=Yamamoto+Kiyoshi&rft.date=2024&rft.pub=Japan+Accounting+Association&rft.issn=2189-6321&rft.eissn=2435-9947&rft.volume=2024&rft.issue=25&rft.spage=1&rft.epage=20&rft_id=info:doi/10.34605%2Fjaa.2024.25_1 |
| thumbnail_l | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/lc.gif&issn=2189-6321&client=summon |
| thumbnail_m | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/mc.gif&issn=2189-6321&client=summon |
| thumbnail_s | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/sc.gif&issn=2189-6321&client=summon |