Yamane youichi

Abstract: The purpose of this study was to test and share the results of a causal relationship between bookkeeping achievement and academic ability, learning motivation, external environment, and out-of-class learning among beginning bookkeepers using Structural Equation Modeling (SEM). The results of the study showed that bookkeeping achievement was significantly affected by out-of-class learning, while scholastic ability was less affected than the external environment. One implication shown by the results is that motivation and action during the learning period are important.

The purpose of this study is to clarify the characteristics of social welfare corporations by business type from disclosed financial information. In addition, it is to clarify the business conditions of social welfare corporations and to examine issues. As a result of the research, four characteristics were detected. (1) The childcare business is labor-intensive, while the nursing care and elderly welfare businesses are capital-intensive. (2) As the number of businesses increases, the scale of the business increases, but the management efficiency does not change. (3) When there are only one or two businesses, management efficiency improves as the scale of the business increases. (4) Small businesses face a severe business environment in which they are unable to cover their necessary expenses.