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An Exploratory Study of Management Accounting Capabilities for the Use of Performance Management Systems in Government Organizations

Research Project

Project/Area Number 19K01997
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Review Section Basic Section 07100:Accounting-related
Research InstitutionWaseda University (2020-2023)
Musashi University (2019)

Principal Investigator

Metoki Takehiro  早稲田大学, 商学学術院(会計研究科), 教授 (90548851)

Project Period (FY) 2019-04-01 – 2024-03-31
Project Status Completed (Fiscal Year 2023)
Budget Amount *help
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2021: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2020: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2019: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywords行政経営 / 行政評価 / 公会計 / 管理会計能力 / 管理会計 / パフォーマンス情報の利用 / 業績管理 / 行政コスト / 業績管理システム / 業績指標 / 行政組織 / 業績指標のデザインと利用 / 行政組織のパフォーマンス
Outline of Research at the Start

わが国行政組織のパフォーマンス向上を目的として行政評価とよばれる業績管理システム(PMS)が約8割の自治体に導入されている。海外の研究では,行政組織におけるPMSが組織のイノベーションを加速させることや,パブリックサービスモチベーションを高めることが明らかにされているが,わが国では,多額の税金を投入しているにもかかわらず,その中止や廃止を検討する組織が増加傾向にある。本研究ではわが国におけるPMSの有効性を高めるための知見を蓄積すべく,管理会計能力という概念に着目しつつ研究を行う。調査は約900団体の行政組織への質問票調査と,観察やインタビューを併用する混合研究法を用いる。

Outline of Final Research Achievements

This research project aims to clarify the management accounting capabilities that facilitate the effective use of performance management systems, including administrative evaluation and policy evaluation, in government organisations. The results of this study show that it is important that the analysis and discussion using accrual-based public accounting information is carried out in administrative evaluation, and that KPIs and accrual-based public accounting information are used not only at the time of evaluation but also in formal and informal meetings such as monthly meetings, and that these are important for improving public finances and for creating new ideas regarding the planning and implementation of projects. The possibility that these can lead to improved finances and the creation of new ideas for project planning and implementation was confirmed.

Academic Significance and Societal Importance of the Research Achievements

財政的制約のなかで,行政サービスの質の向上を図るためには,行政組織のパフォーマンスを向上させるための適切なマネジメントシステムを構築する必要がある。発生主義に基づく公会計や行政評価などの取組みは長年行われてきたものの,これらの情報が行政組織のマネジメントに有効に活用される状況には至っていない。本研究は,行政評価や政策評価を行政組織のパフォーマンス向上に結び付けるための諸要因と,行政評価や政策評価を内部管理目的で活用することの効果を明らかにしようとするものである。

Report

(6 results)
  • 2023 Annual Research Report   Final Research Report ( PDF )
  • 2022 Research-status Report
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • Research Products

    (8 results)

All 2023 2022 2020 2019

All Journal Article (3 results) (of which Peer Reviewed: 1 results) Presentation (4 results) (of which Int'l Joint Research: 2 results,  Invited: 2 results) Book (1 results)

  • [Journal Article] ネットワークガバナンスにおける業績管理-ネットワーク管理会計に向けた予備的検討2023

    • Author(s)
      目時壮浩
    • Journal Title

      原価計算研究

      Volume: 47 Pages: 36-48

    • Related Report
      2022 Research-status Report
  • [Journal Article] 行政経営のパフォーマンスを高める業績管理システム2019

    • Author(s)
      目時壮浩
    • Journal Title

      企業会計

      Volume: 71 (9) Pages: 6-7

    • Related Report
      2019 Research-status Report
  • [Journal Article] The impact of quality of performance measures on the performance of public sector organisations: Quantitative analysis based on questionnaire survey2019

    • Author(s)
      Takehiro Metoki
    • Journal Title

      Journal of Japanese Management

      Volume: 4(1) Pages: 30-45

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Presentation] ネットワークガバナンスにおける業績管理2022

    • Author(s)
      目時壮浩
    • Organizer
      日本原価計算研究学会
    • Related Report
      2022 Research-status Report
    • Invited
  • [Presentation] The relationship between experiential learning capability related to performance management system and performance in the public sector2020

    • Author(s)
      Takehiro Metoki and Kazunori Fukushima
    • Organizer
      43rd Annual Congress of the European Accounting Association in Bucharest
    • Related Report
      2020 Research-status Report
    • Int'l Joint Research
  • [Presentation] The relationship between experiential learning capability related to performance management system and performance in the public sector2020

    • Author(s)
      Takehiro Metoki and Kazunori Fukushima
    • Organizer
      European Accounting Association 43rd Annual Congress, Postponed to 2021
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] 行政管理会計研究の行方:システマティックレビューに基づく分析2019

    • Author(s)
      目時壮浩
    • Organizer
      日本会計研究学会第78回大会
    • Related Report
      2019 Research-status Report
    • Invited
  • [Book] Impact of Co-Developing Performance Measures with Employees on Organization Performance: A Survey of Local Governments in Japan, pp. 87-104, Chapter6, In Management Control Systems for Strategic Changes: Applying to Open Business and Innovations. Japanese Management and International Studies Vol.172020

    • Author(s)
      Takehiro Metoki
    • Total Pages
      200
    • Publisher
      World Scientific Pub Co Inc
    • ISBN
      9789811219771
    • Related Report
      2020 Research-status Report

URL: 

Published: 2019-04-18   Modified: 2025-01-30  

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