| Project/Area Number |
18K01936
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Tokyo Metropolitan University |
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Principal Investigator |
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| Project Period (FY) |
2018-04-01 – 2022-03-31
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| Project Status |
Completed (Fiscal Year 2021)
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| Budget Amount *help |
¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2021: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2020: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2019: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2018: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | ニュー・パブリック・マネジメント / インセンティブ指向の業績評価システム / 業績制御性 / 業績予算 / 英国NHS / 豪州NSW州 / ニューサウスウェールズ州地方自治体 / 予算編成の不正確性 / レジリエンス / コスト改善プログラム / 職員給与費 / 収容施設投資 / インセンティブ指向業績評価システム / 探索指向の業績評価システム / 探索指向業績評価システム |
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| Outline of Final Research Achievements |
The study aims to examine how the performance measurement system, based on the concept of performance contractibility, works in various public organizations in the United Kingdom and Australia, where the degree of linkage between performance evaluation information and the annual budget is deemed to be high due to the introduction of the performance budgeting. Through the case analyses of NHS in the UK and NSW local councils in Australia, it became clear that both organizations planned to realize efficient public services provision by not simply operating performance budgeting but also by creating separate programs for performance improvement, as represented by Cost Improvement Programme in the English acute hospitals. By so doing, they were attempting to improve the conditions of performance contractibility.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究では、(1)英国NHSの事例を通じて、市場性テストの強化とアウトソーシングという背景が組織目標の明確化を促し、業績制御性の整備につながった一方、(2) 豪州NSW州の事例では、合併による規模経済の追求が業務の混乱を招来し、かえって業績制御性の確立を阻害する要因となっている可能性があることが確認された。業績制御性の確立を条件とする業績評価システムの運用状況を再確認するうえで本研究の知見が応用可能であると考えられる。
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