Updated on 2025/08/31

写真a

 
OGAWA Akinobu
 
Organization
Academic Assembly Institute of Humanities and Social Sciences KEIZAIGAKU KEIRETU Associate Professor
Faculty of Economic Sciences Associate Professor
Title
Associate Professor
External link

Degree

  • 博士(国際公共政策) ( 2018.3   大阪大学 )

  • 公共経済修士(専門職) ( 2015.3   一橋大学 )

  • 学士(商学) ( 2006.3   慶應義塾大学 )

Research Interests

  • NPM

  • 地方公会計改革

  • 公務員の職務満足度

  • ふるさと納税

  • 公的部門の効率性

Research Areas

  • Humanities & Social Sciences / Public economics and labor economics

Research History (researchmap)

  • University of California, Irvine   Visiting scholar

    2023.7 - 2023.10

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  • Niigata University   Faculty of Economics   Associate Professor

    2022.4

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  • Kyoto University of Advanced Science   Faculty of Economics and Business Administration Department of Economics   Associate Professor

    2021.4 - 2022.3

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  • Kyoto University of Advanced Science   Faculty of Economics and Business Administration Department of Economics

    2019.4 - 2021.3

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  • 嘉悦大学付属経営経済研究所   客員研究員

    2018.4 - 2021.3

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  • 川崎市議会議員

    2011.5 - 2015.5

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  • The Furukawa Electric Co., Ltd

    2006.4 - 2019.3

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Research History

  • Niigata University   Faculty of Economic Sciences   Associate Professor

    2022.4

  • Niigata University   Institute of Humanities and Social Sciences, Academic Assembly   Associate Professor

    2022.4

Education

  • Osaka University   国際公共政策研究科   比較公共政策専攻

    2015.4 - 2018.3

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  • Hitotsubashi University   School of International and Public Policy

    2013.4 - 2015.3

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  • Keio University   Faculty of Business and Commerce

    2002.4 - 2006.3

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Committee Memberships

  • 新潟県   再エネ電力等移出地域評価モデル勉強会委員  

    2023.4 - 2024.3   

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  • 京都府商工会連合会   販路開拓支援事業推進委員会委員  

    2021.6 - 2022.5   

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    Committee type:Other

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  • 亀岡市   公の施設の指定管理者選定委員会委員  

    2021.5 - 2022.5   

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    Committee type:Municipal

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  • 亀岡市   公共施設マネジメント有識者委員会委員  

    2021.5 - 2022.5   

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    Committee type:Municipal

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  • 亀岡市   亀岡市における文化施設のあり方を考える懇話会委員  

    2021.5 - 2022.3   

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    Committee type:Municipal

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  • 亀岡市   行政改革推進委員会委員  

    2021.3 - 2022.3   

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    Committee type:Municipal

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  • 神奈川県   後期高齢者医療広域連合議会議員  

    2014.4 - 2015.3   

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    Committee type:Municipal

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  • 川崎市   都市計画審議会委員  

    2013.4 - 2015.3   

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    Committee type:Municipal

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  • 川崎市   農業委員会委員  

    2012.4 - 2013.3   

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    Committee type:Municipal

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Papers

  • 行動経済学的特性がマイナンバーカード普及に与える影響について Reviewed

    小川顕正, 赤井伸郎

    日本経済研究   ( 84 )   2026.7

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    Authorship:Lead author  

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  • How does intergovernmental competition through hometown tax donation system affect local government efficiency? Reviewed

    Akinobu Ogawa, Haruo Kondoh

    Economic Analysis and Policy   86   1444 - 1459   2025.6

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    Authorship:Lead author   Publishing type:Research paper (scientific journal)   Publisher:Elsevier BV  

    DOI: 10.1016/j.eap.2025.04.035

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  • ふるさと納税制度と地方自治体の費用効率性に関する実証分析 Reviewed

    小川顕正, 近藤春生

    財政研究   20   131 - 149   2024.10

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    Authorship:Lead author   Publishing type:Research paper (scientific journal)  

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  • A Comparative Study on the Hometown Taxes based on their Structures and Interregional Data between Korea and Japan Reviewed

    Kook Joong-ho, Akinobu Ogawa, Yeom Mynag-bae

    韓国地方財政論集   29 ( 2 )   77 - 102   2024.8

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    Language:Korean   Publishing type:Research paper (scientific journal)  

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  • The Relationship between Utilization of Financial Statements by Local Governments and Their Fiscal Behavior

    Haruo Kondoh, Akinobu Ogawa

    Public Policy Review   Vol.19 ( No.2 )   2023.8

  • 粤港澳大湾区構想と香港の役割変化 : 港湾整備とイノベーションを中心に

    土屋貴裕, 小川顕正

    京都先端科学大学経済経営学部論集   ( 5 )   19 - 37   2023.3

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  • 地方自治体による財務諸表の活用と財政行動

    近藤春生, 小川顕正

    フィナンシャル・レビュー   149   93 - 111   2022.11

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  • Determinants of satisfaction with work-life balance among local government employees in Japan

    ( 41 )   28 - 30   2022.3

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  • Analysis of Japanese Government’s Travel Subsidy on Inter-regional Travel Reviewed

    ( 65 )   59 - 66   2022.3

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    Authorship:Lead author  

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  • 地方公務員のワーク・ライフ・バランスに関する実証分析

    小川顕正, 跡田直澄

    京都先端科学大学経済経営学部論集   ( 3 )   1 - 11   2021.11

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  • マイナンバーカード普及率の要因分析ー促進政策効果の要因分析ー Reviewed

    小川顕正, 赤井伸郎

    日本地方財政学会研究叢書   ( 28 )   15 - 37   2021.3

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    Authorship:Lead author  

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  • 財務面から見た地方政府の状況ー「統一的な基準」による財務書類を用いた予備的分析ー

    小川顕正

    京都先端科学大学経済経営学部論集   ( 2 )   19 - 55   2021.3

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    Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)  

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  • 地方自治体の基金積立行動に関する要因分析

    小川顕正

    一般社団法人日本計画行政学会関西支部年報   ( 40 )   9 - 12   2021.3

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  • 「基準モデル」による財務書類作成が自治体歳出に与える影響 Reviewed

    小川顕正

    自治体学   34 ( 1 )   50 - 57   2020.12

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  • 地方公会計改革と自治体の歳出行動の関係 Invited

    近藤春生, 小川顕正

    公共選択   ( 74 )   67 - 78   2020.10

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  • 地方公会計の整備と自治体歳出-「統一的な基準」以前の地方公会計改革は歳出抑制と関係があるのか?- Reviewed

    近藤春生, 小川顕正

    会計検査研究   ( 61 )   51 - 66   2020.3

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  • 行政評価の有効活用に向けてー川崎市の事例ー Reviewed

    小川顕正

    季刊行政管理研究   ( 167 )   39 - 50   2019.9

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    Language:Japanese  

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  • 地方公会計整備と財務書類作成基準の選択について~自治体間の横並び意識を考慮した要因分析~ Reviewed

    小川顕正

    計画行政   42 ( 2 )   27 - 33   2019.5

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  • How does the lump-sum transfer for infrastructure development affect the local government behavior? Reviewed

    小川 顕正, 赤井 伸郎

    高速道路と自動車 = Expressways and automobiles   61 ( 12 )   19 - 28   2018.12

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    Authorship:Lead author   Language:Japanese   Publisher:高速道路調査会  

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  • 階層化意思決定法(AHP)を用いた自治体の歳出配分評価 Reviewed

    小川顕正

    財政研究   12   187 - 204   2016.9

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Books

  • 読んで見て理解する 国と地方の財政入門

    土屋貴裕, 小川顕正( Role: Joint author ,  第二部)

    清文社  2020.4 

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  • 大都市制度(総合区設置及び特別区設置)の経済効果に関する調査検討業務委託報告書

    跡田直澄, 真鍋雅史, 川瀬晃弘, 平賀一希, 小川顕正

    2018.7 

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MISC

  • Does demand heterogeneity affect the nonprofit sector size? Testing Weisbrod’s government failure theory with a new dataset

    Akinobu Ogawa, Naoto Yamauchi

    2025.7

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    Publisher:Springer Science and Business Media LLC  

    Abstract <p>The past few decades have seen the nonprofit sector expand worldwide, but its size varies by region and country. One major theory regarding this phenomenon is Weisbrod’s government failure theory (Weisbrod 1975), whose core hypothesis, the demand heterogeneity hypothesis, has been empirically tested. However, the inconsistent results of these investigations have prompted additional empirical studies. Meanwhile, relevant empirical analyses have been relatively scarce, and the international comparison data, the Johns Hopkins Comparative Nonprofit Sector Project (CNP) dataset, they have used have not been updated. Therefore, after confirming the correlation between the CNP and V-Dem datasets, this paper empirically examined the demand heterogeneity hypothesis using V-Dem, an annually updated international comparison dataset. Through a multilevel analysis that integrates differences in political regimes, this study supported Weisbrod’s hypothesis that larger population heterogeneity (ethinic, language, religion) is associated with a larger nonprofit sector. Additionally, the findings provide new evidence that the hypothesis holds even when the analysis included countries in Latin America and Asia, which had been excluded in previous studies, and those that are only partially democratic.JEL Classification: L31; L38</p>

    DOI: 10.21203/rs.3.rs-7181588/v1

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    Other Link: https://www.researchsquare.com/article/rs-7181588/v1.html

  • The impact of accrual accounting on the cost efficiency of local governments: Evidence from the Japanese municipal sewerage system

    Akinobu Ogawa, Haruo Kondoh

    2025.4

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    Publisher:Springer Science and Business Media LLC  

    Abstract <p>In recent decades, the global trend has been moving toward the adoption of accrual accounting in the public sector. According to the Accounting literature, the introducing accrual accounting can increase fiscal transparency and prevent resource waste in the public sector. However, there is little quantitative analysis regarding its fiscal impact. In particular, quantitative evidence from countries other than Germany is lacking. Furthermore there is no agreement among these studies regarding the effect of accrual accounting on public sector. Thus, this study examines the impact of accrual accounting on municipally controlled enterprises, with specific focus on the Japanese municipal sewage system. This implementation is a complete switch from the cash basis to the accrual basis. In addition, the mandatory nature of the implementation varies depending on the size of the municipality. Thus, using population size as an instrumental variable, it is possible to identify the impact of accrual accounting. For this purpose, it employs a combination of instrumental variables as well as stochastic frontier analysis to quantitatively determine the fiscal effects from the perspective of cost efficiency. Based on the results, the transition from cash- to accrual-based accounting has led to improvements in overall cost efficiency. These findings also provide new quantitative evidence for future discussions on fiscal discipline, which is a key area in the field of public economics.JEL Classification: H83; H72</p>

    DOI: 10.21203/rs.3.rs-6307050/v1

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    Other Link: https://www.researchsquare.com/article/rs-6307050/v1.html

  • ふるさと納税の使いみちとあるべき姿に近づくためのクーポン方式の検討

    小川顕正

    月刊税理   67 ( 15 )   2 - 3   2024.12

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  • China’s Smart Port Initiative in the Guangdong–Hong Kong–Macao Greater Bay Area

    Akinobu Ogawa, Tsuchiya Takahiro

    MPRA Paper   ( 121687 )   2024.8

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  • LCC就航が観光消費に与える影響に関する実証分析

    小川顕正

    航政研シリーズ   ( 666 )   1 - 9   2024.7

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  • ふるさと納税の存在意義を考える

    小川顕正

    月刊税   78 ( 12 )   2 - 3   2023.12

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  • ふるさと納税をオンラインショッピングから改めるには : 返礼品ではなく事業の良しあしで寄附を募る仕組みの構築

    河越 正明, 小川 顕正

    金融財政business : 時事トップ・コンフィデンシャル+   ( 11146 )   10 - 15   2023.5

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    Language:Japanese   Publisher:時事通信社  

    CiNii Books

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  • How does local government behave under the hometown tax donation system?

    ( 316 )   10 - 14   2023.4

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  • マイナンバーカードの普及に向けた促進策 Invited

    小川顕正

    季刊個人金融   ( 2023冬 )   72 - 80   2023.1

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  • Determinants of penetration rate of “Identify Number Card” in Japan

    OSIPP Discussion Papers   2021.1

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Presentations

  • Explaining Cross-national Varieties of Civil Society: Government Failure Theory revisited using V-Dem

    Akinobu Ogawa, Naoto Yamauchi

    ARNOVA 2023 Annual Conference  2023.11 

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  • 財政運営と政治的要因に関する実証分析

    小川顕正, 山内直人

    日本財政学会第80回大会  2023.10 

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  • Does Hometown tax donation system as interjurisdictional competition affect local government effciciency?

    Akinobu Ogawa, Haruo Kondoh

    2023 Annual Congress of IIPF  2023.8 

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  • Do Accrual-based Financial Statements Improve Local Public Sector Efficiency? Evidence from Japan

    Akinobu Ogawa, Haruo Kondoh

    2023 Annual Congress of IIPF  2023.8 

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  • Explaining Cross-national Varieties of Civil Society: Government Failure Theory revisited using V-Dem

    Akinobu Ogawa, Naoto Yamauchi

    2023 ARNOVA-Asia Conference  2023.7 

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  • Does Hometown Tax Donation System as Interjurisdictional Competition Affect Local Government Efficiency?

    Akinobu Ogawa, Haruo Kondoh

    Western Economic Association International 98th Annual Meeting  2023.7 

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  • 行動経済学的な視点から見たマイナンバーカード普及策の検討

    小川顕正, 赤井伸郎

    日本地方財政学会第31回大会  2023.6 

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    Presentation type:Oral presentation (general)  

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  • The impact of introducing tax-donation system in Japanese local government

    Akinobu Ogawa

    日本財政学会第79回全国大会  2022.10 

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  • The Impact of Introducing Accrual Accounting on Local Public Finance

    Akinobu Ogawa

    Western Economic Association International 97th Annual Meeting  2022.7 

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  • ふるさと納税に関する自治体行動の分析

    小川顕正

    日本地方財政学会第30回大会  2022.6 

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  • GoToトラベル事業は地域間移動を促したのか? -高速道路交通量増減に着目した実証分析-

    小川顕正, 赤井伸郎

    日本交通学会2021年度研究報告会  2021.10 

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  • 地方公務員の職員満足度に関する実証分析

    小川顕正, 跡田直澄

    日本労務学会第51回全国大会  2021.7 

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  • Job Satisfaction Among Japanese Local Government Employee: Evidence from Employee Satisfaction Research in Prefecture of Japan

    Western Economic Association International 96th Annual Meeting  2021.6 

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    Language:English   Presentation type:Oral presentation (general)  

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  • 地方公務員の働き方に関する実証分析

    小川顕正, 跡田直澄

    日本地方財政学会第29回大会  2021.6 

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    Language:Japanese  

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  • マイナンバー普及率の要因分析

    小川顕正, 赤井伸郎

    日本地方財政学会第28回大会  2020.6 

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  • 財務諸表による地方自治体の評価

    小川顕正

    公共選択学会第23回大会  2019.11 

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  • 財務諸表による地方自治体の評価

    小川顕正

    日本財政学会第76回全国大会  2019.10 

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  • 地方公会計の整備は歳出抑制につながるのか?

    近藤春生, 小川顕正

    日本財政学会第76回全国大会  2019.10 

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  • 地方公会計の整備は歳出削減につながるのか?

    近藤春生, 小川顕正

    日本地方財政学会第27回大会  2019.6 

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    Presentation type:Oral presentation (general)  

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  • 歳出特別枠等と財政調整基金残高の関係について

    小川顕正

    日本財政学会第75回全国大会  2018.10 

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    Presentation type:Oral presentation (general)  

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  • 地方議会における行政評価の活用について

    小川顕正

    日本計画行政学会第41回全国大会  2018.9 

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    Presentation type:Oral presentation (general)  

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  • 地方公会計の整備は自治体経営にどのような影響を与えるのか?

    小川顕正

    日本計画行政学会第40回全国大会  2017.9 

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    Presentation type:Oral presentation (general)  

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  • 社会資本整備総合交付金が地方自治体の社会資本整備行動に与える影響

    小川顕正, 赤井伸郎

    日本地方財政学会第25回大会  2017.5 

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    Presentation type:Oral presentation (general)  

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  • 地方公会計改革における公会計モデル選択の要因分析

    小川顕正

    日本財政学会第73回全国大会  2016.10 

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    Presentation type:Oral presentation (general)  

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  • 歳出配分の効率性に着目した行政評価の検討

    小川顕正

    日本財政学会第72回全国大会  2015.10 

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    Presentation type:Oral presentation (general)  

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Awards

  • Distinguished Paper Award

    2024.6   Chungnam National University   A Comparative Study on the Hometown Taxes based on their Structures and Interregional Data between Korea and Japan

    Joong-ho Kook, Akinobu Ogawa, Myung-bae Yeom

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  • 第8回マニフェスト大賞最優秀政策提言賞

    2013.11   マニフェスト大賞実行委員会  

    小川顕正

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Research Projects

  • ふるさと納税制度の日韓比較

    2024.5 - 2024.11

    Research category:研究助成

    Awarding organization:韓国租税財政研究院

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    Authorship:Coinvestigator(s) 

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  • LCC就航が観光消費に与える影響に関する実証分析

    2023.5 - 2024.3

    System name:若手研究者研究助成

    Awarding organization:航空政策研究会

    小川顕正

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    Authorship:Principal investigator 

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  • 中国・華南地域の港湾整備計画(粤澳港大湾区構想)の財源と権限に関する分析

    2023.4 - 2024.3

    Awarding organization:公益社団法人日本港湾協会

    土屋貴裕, 小川顕正

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    Authorship:Coinvestigator(s) 

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  • 地方公務員の働き方に関する実証分析

    2021.5 - 2022.3

    System name:「研究部会活動」研究奨励金

    Awarding organization:日本計画行政学会関西支部

    小川顕正, 跡田直澄

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    Authorship:Principal investigator 

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  • The Public Choice Analysis of Local Public Accounting Reforms and Local Government Fiscal Reform

    Grant number:21K01535

    2021.4 - 2025.3

    System name:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)

    Research category:Grant-in-Aid for Scientific Research (C)

    Awarding organization:Japan Society for the Promotion of Science

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    Grant amount:\3770000 ( Direct Cost: \2900000 、 Indirect Cost:\870000 )

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  • 地方自治体の財政調整基金積立行動の要因分析~税収の変化等に着目した分析~

    2020.7 - 2021.3

    System name:「研究部会活動」研究奨励金

    Awarding organization:日本計画行政学会関西支部

    小川顕正, 跡田直澄

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    Authorship:Principal investigator  Grant type:Competitive

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Teaching Experience

  • 社会調査演習A

    2024
    Institution name:新潟大学

  • 日本経済入門

    2024
    Institution name:新潟大学

  • 卒業論文

    2023
    Institution name:新潟大学

  • 課題演習A

    2023
    Institution name:新潟大学

  • スタディスキルズI

    2023
    Institution name:新潟大学

  • ライティングスキル

    2023
    Institution name:新潟大学

  • 課題解決スキルII

    2023
    Institution name:新潟大学

  • スタディスキルズII

    2023
    Institution name:新潟大学

  • 公共選択論演習

    2022
    Institution name:新潟大学

  • 公共選択論特論

    2022
    Institution name:新潟大学

  • 公共選択論

    2022
    Institution name:新潟大学

  • 課題演習B

    2022
    Institution name:新潟大学

  • 公共選択論

    2022
    Institution name:新潟大学

  • 公共経営特殊講義

    2022
    Institution name:新潟大学

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