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Study of the Effect of Performance Measurement System as the Base of Management Control in Japanese Companies

Research Project

Project/Area Number 15K03762
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionOtaru University of Commerce

Principal Investigator

OTOMASA Sakichi  小樽商科大学, 商学部, 教授 (20379514)

Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2016: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywordsマネジメント・コントロール / 業績測定システム / バランスト・スコアカード / 医療バランスト・スコアカード
Outline of Final Research Achievements

The purpose of this study is to clarify how Japanese companies manage the relationship between non-financial indicators and financial indicators in relation to other management control systems, and to examine the effects gained through their management. To achieve these aims, we conducted bibliographic research and case study. Our bibliographic research showed the current state of management control research in Japan. It also revealed the relation between the major framework of management control and the contents studied in Japanese management accounting research. In addition, through the case study of a medical organization, we discussed the long-term implementation process of Balanced Scorecard and how to manage doctors.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (6 results)

All 2018 2016 2015

All Journal Article (4 results) (of which Peer Reviewed: 2 results,  Open Access: 3 results,  Acknowledgement Compliant: 3 results) Presentation (2 results)

  • [Journal Article] わが国のマネジメント・コントロール研究の文献分析 ―わが国企業実務に焦点を当てて―2018

    • Author(s)
      横田絵里・乙政佐吉・坂口順也・河合隆治・大西靖・妹尾剛好
    • Journal Title

      メルコ管理会計研究

      Volume: 10(Ⅰ) Pages: 61-74

    • NAID

      130007482541

    • Related Report
      2017 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] マネジメント・コントロールの分析枠組みから見た管理会計研究―文献分析による検討―2016

    • Author(s)
      横田絵里・乙政佐吉・坂口順也・河合隆治・大西靖・妹尾剛好
    • Journal Title

      原価計算研究

      Volume: 40(2) Pages: 125-138

    • NAID

      130007054714

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] 医療バランスト・スコアカードの導入プロセスに関する研究―済生会小樽病院の事例を通じて―2016

    • Author(s)
      乙政佐吉
    • Journal Title

      産業経理

      Volume: 第75巻第4号 Pages: 59-70

    • NAID

      40020729763

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] 医療バランスト・スコアカードの導入プロセスに関する研究―医師のマネジメントを考慮して―2016

    • Author(s)
      乙政佐吉
    • Journal Title

      商学討究

      Volume: 第66巻第4号 Pages: 87-116

    • NAID

      120005744015

    • Related Report
      2015 Research-status Report
    • Open Access / Acknowledgement Compliant
  • [Presentation] 医療バランスト・スコアカードの導入プロセスに関する研究2015

    • Author(s)
      乙政佐吉
    • Organizer
      日本会計研究学会北海道部会第88回大会
    • Place of Presentation
      北海道大学
    • Year and Date
      2015-10-31
    • Related Report
      2015 Research-status Report
  • [Presentation] マネジメント・コントロールの分析枠組みから見た管理会計研究―文献分析による検討―2015

    • Author(s)
      横田絵理・乙政佐吉・坂口順也・河合隆治・大西靖・妹尾剛好
    • Organizer
      日本原価計算研究学会第41回全国大会
    • Place of Presentation
      日本大学商学部
    • Year and Date
      2015-09-12
    • Related Report
      2015 Research-status Report

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Published: 2015-04-16   Modified: 2019-03-29  

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