Abstract
The purpose of this study was to propose an accounting model for assessing the effects of public investment in promoting comprehensive community sports clubs (CCSC). The authors were involved in a case of CCSC promotion in Tokorozawa-City, Saitama, Japan, and pointed out the inherent problems in the accounting of a CCSC promotion. In conventional accounts, the items of expenditure were classified in order to assess expenses properly for the government authorities, but not to assess the investing effect on the public community. This study presented the desirable items of income and expenditure. Also, financial indicators were proposed for analyzing the appropriate management.
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