専門職大学等を設置する学校法人の財務分析

―実務家教員の登用を支える経営基盤の探索的検討―

抄録

 Professional and vocational universities and junior colleges were introduced in Japan in 2019, thereby emphasizing practice-oriented vocational education centered on professors of practice. However, some institutions face financial and managerial challenges, including under-enrolment. Therefore, this study examines the financial conditions of Japanese-incorporated educational institutions operating as private professional and vocational universities, junior colleges, and professional and vocational departments. The study utilized publicly available financial statements for the fiscal years 2023 and 2024. Financial conditions were categorized based on Fukuyama's (2022) method of combining financial indicators, and a one-way analysis of variance (ANOVA) was used to compare three expenditure indicators across the following categories: education and research expenditure ratio, personnel expenditure ratio, and personnel expenditure dependency ratio. These institutions were less often financially stable and more often financially deteriorating than general private universities were. Although no statistically significant differences were observed in education and research expenditure ratios, the two personnel-related indicators tended to be high among financially deteriorating institutions. This suggests tight constraints on sustaining personnel costs. Limitations include the reliance on corporation-level rather than university-level financial data and the inclusion of corporations that have only recently established their universities. Nevertheless, this study provides a starting point for examining the financial conditions of professional and vocational higher education providers in Japan.