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The Field Study for the effect of Installation and Practice of Design for Performance

Research Project

Project/Area Number 13430039
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKeio University

Principal Investigator

KOBAYASHI Yoshitaka  Keio University, Business & Commerce, Professor, 商学部, 教授 (40062187)

Co-Investigator(Kenkyū-buntansha) SHIMIZU Takashi  Waseda University, Business & Commerce, Professor, 商学部, 教授 (50216090)
HASEGAWA Keiichi  Waseda University, Business & Commerce, Professor, 商学部, 教授 (60218443)
YOSHIHIRO Ito  Kobe University Graduate School, Business Administration, Professor, 大学院・経営学研究科, 教授 (10168388)
Project Period (FY) 2001 – 2003
Project Status Completed (Fiscal Year 2003)
Budget Amount *help
¥8,500,000 (Direct Cost: ¥8,500,000)
Fiscal Year 2003: ¥2,300,000 (Direct Cost: ¥2,300,000)
Fiscal Year 2002: ¥2,900,000 (Direct Cost: ¥2,900,000)
Fiscal Year 2001: ¥3,300,000 (Direct Cost: ¥3,300,000)
Keywordsdesign to performance / balanced scorecard / action research / DTP worksheets / the tree type strategic map / strategic map / budget / 戦略的組織への転換
Research Abstract

In this study, we invented the concept named Design to Performance (DTP) and we tried to practice DTP in the corporations. DTP is the approach which aims to design strategically the organizational performance in the stage of planning. In DTP, it becomes important to examine the good or bad of the strategy or the plan from the multiple view point. Thus we positioned the Balanced Scorecard (BSC) as one of the most important tools for realizing DTP We performed the study for the corporation which installed BSC by hearings and by action research. Action research is the way of study in that corporations and researchers cooperate for improving the performances of the corporation. The future of this method of study is active participation of the researchers in the practices of the corporation.
We developed the tools for connecting BSC to DTP We tried DTP worksheets (one of the tools which we invented) experimentally in the corporations and tested its effectiveness. In our process of action research, we witnessed it occurred the innovations and employees invented the new tool (the tree type strategic map).
In this study, we tried to apply the new concept and the new tools to the practice of corporation in order to induce the innovation. We believe it becomes possible to induce the new ideas and to test the effectiveness of these ideas by applying our way of study.

Report

(4 results)
  • 2003 Annual Research Report   Final Research Report Summary
  • 2002 Annual Research Report
  • 2001 Annual Research Report
  • Research Products

    (27 results)

All Other

All Publications (27 results)

  • [Publications] 長谷川惠一: "戦略的経営と管理会計-バランスト・スコアカードの可能性"原価計算研究. 26・1. 1-11 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 伊藤嘉博: "わが国におけるバランスト・スコアカード実践上の論点と課題"ビジネスインサイト. 10・1. 8-19 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 小林啓孝: "コーポレート・ファイナンスと管理会計の指標"国民経済雑誌. 186・1. 1-12 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 長谷川惠一: "バランスト・スコアカードと予算管理"会計. 161・5. 68-82 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 伊藤嘉博: "シックス・シグマの戦略性を支える品質コスト"品質. 33・2. 186-192 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 清水孝: "統合的戦略マネジメントへの発展"企業会計. 55・5. 78-83 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 小林啓幸: "BSCと業績評価"企業会計. 55・5. 33-39 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 伊藤嘉博: "経営品質とBSC"企業会計. 55・5. 40-43 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 伊藤嘉博: "バランスト・スコアカードと予算との有機的連携の意義と可能性"産業経理. 63・3. 82-89 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Hasegawa, Keiichi: "Strategic Management and management Accounting -The Possibilities of Balanced Scorecard"Genka Keisan kenkyuu. 26/1. 1-11 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Ito, Yoshihiro: "The problems for the Applications of Balanced Scorecard in Japanese firms"Business insight. 10/1. 8-19 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Kobayashi, Yoshitaka: "Indicators of Corporate Finance and Management Accounting"Kokumin keizai Zassi. 186/1. 1-12 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Hasegawa, Keiichi: "Balanced Scorecard and Budgeting"Kaikei. 161/5. 68-82 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Ito, Yoshihiro: "Quality Costs that support Strategy of Six Sigma"Hinshitsu. 33/2. 186-192 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Shimizu, Takashi: "Development for the Integrated Strategic Management"Kigyou Kaikei. 55/5. 78-83 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Kobayashi, Yoshitaka: "BSC and Performance Evaluation"Kigyou Kaikei. 55/5. 33-39 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Ito, Yoshihiro: "Quality Award and BSC"Kigyou Kaikei. 55/5. 40-43 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Ito, Yoshihiro: "The Meaning and the Possibilities of Organic Connections between BSC and Budget"Sangyou Keiri. 63/3. 82-89 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 小林啓孝: "BSCと業績評価"企業会計. 55・5. 33-39 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 伊藤嘉博: "経営品質とBSC"企業会計. 55・5. 40-43 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 伊藤嘉博: "バランスト・スコアカードと予算との有機的連携の意義と可能性"産業経理. 63・3. 82-89 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 清水 孝: "統合的戦略マネジメントへの発展"企業会計. 55・5. 78-83 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 小林啓孝: "コーポレート・ファイナンスと管理会計の指標"国民経済雑誌. 186・1. 1-12 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 長谷川恵一: "バランスト・スコアカードと予算管理"會計. 161・5. 68-82 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 伊藤嘉博: "シックスシグマの戦略性を支える品質コスト"品質. 33・2(未定). (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 長谷川恵一: "戦略的経営と管理会計-バランスト・スコアカードの可能性"原価計算研究. 26・1. 1-11 (2002)

    • Related Report
      2001 Annual Research Report
  • [Publications] 伊藤嘉博: "わが国におけるバランスト・スコアカード実践上の論点と課題"ビジネスインサイト. 10・1. (2002)

    • Related Report
      2001 Annual Research Report

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Published: 2001-04-01   Modified: 2016-04-21  

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