| Project/Area Number |
18530347
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Momoyama Gakuin University |
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Principal Investigator |
TANI Takeyuki Momoyama Gakuin University, Business Administration, Professor (00030718)
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| Project Period (FY) |
2006 – 2007
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| Project Status |
Completed (Fiscal Year 2007)
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| Budget Amount *help |
¥2,370,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥270,000)
Fiscal Year 2007: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2006: ¥1,200,000 (Direct Cost: ¥1,200,000)
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| Keywords | management accounting / non-profit organization / balanced scorecard / strategic management / implementation study / success factor / social perspectives / innovation action research / 社会の視点 / 組織成員のコミットメント |
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| Research Abstract |
(1) Today's environment requests higher efficiency from nonprofit organization. However, nonprofit organization tends to lack a managerial thinking like strategy, marketing, PDCA cycle and so on. It is thought that the balanced scorecard system is appropriate to the strategy management of the nonprofit organization because this is a system including such thanking.
(2) As the result of resistance of the organization member to the implementation of a system, the system cannot often be introduced even if it is logically excellent Therefore, to find the surross factors in implementing balanced scorecard, the implementation study was conducted. Action researeh was applied where three hospitals were research sites. Six success factors are found: clear strategy of top management, support of top management promoters, setting balanced scorecard by bottom-up approach, time spent for setting balanced scorecard, and fixing responsibility for implementing each strategic objective. It is supposed that these factors are generally applicable to non-profit organization.
(3) It is found that the customer perspective in balanced scorecard should be replaced by axial perspective to implement the system of balanced scorecard more effectively in nonprofit organization. This leads to the innovation of the system.
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