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Field Study of Global Performance Evaluation System on Overseas Regional Company

Research Project

Project/Area Number 15K03765
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionYokohama National University

Principal Investigator

MIZOGUCHI Shuji  横浜国立大学, 大学院国際社会科学研究院, 名誉教授 (30200033)

Project Period (FY) 2015-04-01 – 2019-03-31
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2018: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2016: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords事業評価システム / 情報化システム投資 / 海外地域統括会社 / 海外子会社 / 業績評価システム / 地域統括会社 / 業績評価基準 / マネジメントコントロール・システム / 情報システム / ケーススタディ / マネジメント・コントロール / 戦略会計
Outline of Final Research Achievements

It was rare that a theoretical frame work of the rational relationship between information investment and managerial performances was exhibited to us.According to the field study of XT company, the classification and the evaluation of the global business system accepting the XT’s information strategy is authorized and provided to XT’s member.
The request of division’s manager was disagreed each other and it was often difficult to coordinate the information investment subsequently.But it became clear in XT company that those information investments were decided under the formula-like information investment rule smoothly by each manager, agreement of the CIO.

Academic Significance and Societal Importance of the Research Achievements

オープン化・ネットワーク化された情報基盤の下で、他企業との提携や連携を見据えた新しいグローバルな事業評価システム開発と運用は、従来型の新規情報化投資の意思決定プロセスとその評価の方向性が異なる。
情報化投資と経営業績との関係は経営戦略及び組織特性を考慮した評価枠組みからモデル化されてきたが、本研究は戦略経営の構成要素である戦略コンテンツ、戦略プロセス、戦略コンテクストの3局面から、グローバルな事業評価システムの開発・運営という戦略経営を支援するメカニズムに着目し、これに依拠する情報化投資について、評価指標及び評価モデルの原型を理論と実態の双方から限定的ではあるがここに提示した。

Report

(5 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Research-status Report
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (7 results)

All 2018 2017 2016 2015 Other

All Int'l Joint Research (1 results) Journal Article (1 results) Presentation (4 results) (of which Int'l Joint Research: 1 results) Funded Workshop (1 results)

  • [Int'l Joint Research] UNIVERSITY OF PAU/UNIVERSITY OF TOULOUSE3/UNIVERSITY OF BORDEAX(FRANCE)

    • Related Report
      2017 Research-status Report
  • [Journal Article] 第12章 戦略経営における情報化投資の評価2017

    • Author(s)
      溝口周二他
    • Journal Title

      会計研究学会特別委員会「戦略経営を支援する会計に関する総合的研究」中間報告

      Volume: - Pages: 201-218

    • Related Report
      2017 Research-status Report
  • [Presentation] Corporate Governance and Corporate Responsibility2018

    • Author(s)
      MIZOGUCHI Shuji,others
    • Organizer
      23th International Euro-Asie Reseach Conference
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 「戦略経営を支援する会計に関する総合的研究」特別委員会最終報告2017

    • Author(s)
      溝口周二他
    • Organizer
      会計研究学会
    • Related Report
      2017 Research-status Report
  • [Presentation] Corporate Social Responsibility:an in depth analysis of the case of Japanese firms2017

    • Author(s)
      MIZOGUCHI Shuji,et.al
    • Organizer
      22nd Euro-Asie International Research Seminar
    • Related Report
      2017 Research-status Report
  • [Presentation] Risk Management in Asien Subsidiaries:Comparison of Japanese and French MNCs2016

    • Author(s)
      MIZOGUCHI Shuji,NAKAMURA Hiroyuki,FUTAGAMI Shiho
    • Organizer
      The 21nd International Euro-Asie Research Conference
    • Place of Presentation
      釜山大学
    • Year and Date
      2016-06-23
    • Related Report
      2016 Research-status Report
  • [Funded Workshop] 20th International Euro-Asia Research Conference2015

    • Place of Presentation
      ドイツ ボーフム大学
    • Year and Date
      2015-05-26
    • Related Report
      2015 Research-status Report

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Published: 2015-04-16   Modified: 2020-03-30  

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