Introduction and Effects of Management Accounting for Risk Capital Allocation in Japan International Cooperation Agency

Abstract

Japan International Cooperation Agency（JICA）, an Incorporated Administrative Agency, has developed a department-based management accounting system for risk capital allocation in its Financial and Investment Account to manage finance and accounting of its Financial and Investment Cooperation to developing countries. This paper outlines the structure of the system, presents the effects and evaluation of trial implementation, and discusses future considerations and prospects.