An Implementation Study and Empirical Research on Evaluation Systems in Japanese Local Government
| Project/Area Number |
18530350
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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 | Kobe University |
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Principal Investigator |
MATSUO Takami Kobe University, Business Administration, Associate Professor (80316017)
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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 |
¥3,540,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥540,000)
Fiscal Year 2007: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2006: ¥1,200,000 (Direct Cost: ¥1,200,000)
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| Keywords | Performance management / Local government / New public management / ニュー・パブリック・マネジメント / ニュー・パプリック・マネジメント / 会計学 / 管理会計 |
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| Research Abstract |
This research is an investigation for the conditions, the problems and the success factors of the implementation of the evaluation system in local governments. From this research, it was found that implementation support and leadership are important in improving the outcome of using administrative evaluation information. These seem to have an effect not only simply on usage outcome, but also on budget-oriented decentralization, intra-organizational communication, and the support climate. Even for administrative organizations that have difficulty making economic incentives works, it appears possible to have an effect on employee communication and motivation by using administrative evaluation as a tool. As a result, the level of intra-organizational communication, support climate, and decentralization have an effect on the outcome of using administrative evaluation information. The difficulty of establishing benchmarks in administrative evaluation has a negative impact, but it did not have a direct negative impact on the result variable. If establishing benchmarks is difficult, by building continuous support, leadership, an organizational climate that makes use of administrative evaluation information, and a rights/responsibilities system (decentralization), an administrative evaluation system can become something meaningful.
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Report
(3 results)
Research Products
(3 results)
