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A Research of Relative Performance Evaluation in Local Government

Research Project

Project/Area Number 22530482
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKobe University

Principal Investigator

MATSUO Takami  神戸大学, 大学院・経営学研究科, 教授 (80316017)

Project Period (FY) 2010 – 2012
Project Status Completed (Fiscal Year 2012)
Budget Amount *help
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords管理会計 / 公会計 / 相対的評価 / 自治体 / 業績評価 / 行政評価 / 地方公共団体 / 業績管理 / 非財務指標管理
Research Abstract

The relative performance evaluation system does not affect thedecision making of the resource allocation directly, but provides interaction between organizations and improvement of the consciousness for the effective resource allocation. When local governments do not have a comprehensive national relative performance evaluation system, they can provide useful evaluation information by realizing therelative evaluation of a high percentage of coverage in a limited area and high quality factor analysis.

Report

(4 results)
  • 2012 Annual Research Report   Final Research Report ( PDF )
  • 2011 Annual Research Report
  • 2010 Annual Research Report
  • Research Products

    (8 results)

All 2013 2012 2011

All Journal Article (4 results) Presentation (1 results) Book (3 results)

  • [Journal Article] 地方公共団体の予算編成における相対的業績評価に関するケース研究2012

    • Author(s)
      松尾貴巳
    • Journal Title

      国民経済雑誌

      Volume: 205巻 5号 Pages: 53-67

    • Related Report
      2012 Final Research Report 2011 Annual Research Report
  • [Journal Article] 地方公共団体における行政評価システムの課題と方向性について2012

    • Author(s)
      松尾貴巳
    • Journal Title

      産業経理

      Volume: 第71巻第4号 Pages: 72-89

    • NAID

      40019149975

    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Journal Article] 行財政改革のための「予算企画」2012

    • Author(s)
      柴健次,松尾貴巳
    • Journal Title

      会計検査研究

      Volume: 第46号 Pages: 45-63

    • NAID

      40019446132

    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Journal Article] Voluntary Implementation of Performance Measures: The Case of Japanese Local Government2012

    • Author(s)
      Torres, L., T. Matsuo, and V. Pina
    • Journal Title

      China-USA Business Review

      Volume: 11(11) Pages: 1450-1459

    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Presentation] 公会計と予算制度改革2011

    • Author(s)
      柴健次,松尾貴巳
    • Organizer
      国際公会計学会 第14回全国大会自由論題報告
    • Place of Presentation
      名城大学
    • Year and Date
      2011-09-04
    • Related Report
      2012 Final Research Report
  • [Book] 公会計と予算制度改革 小林麻理編著『公共経営と公会計改革』2013

    • Author(s)
      柴健次,松尾貴巳
    • Publisher
      三和書籍
    • Related Report
      2012 Final Research Report
  • [Book] Performance Management System of Japanese Local Government in Management Of Service Businesses In Japan2012

    • Author(s)
      Takami Matsuo(Co editor: Y. Monden, N. Imai, N. Yamaguch)
    • Publisher
      Co.Pte. Ltd
    • Related Report
      2012 Final Research Report
  • [Book] "Performance Management System of Japanese Local Government" in Management Of Service Businesses In Japan2012

    • Author(s)
      Takami Matsuo (Co editor: Y. Monden, N. Imai, N. Yamaguch)
    • Total Pages
      19
    • Publisher
      World Scientific Publishing Co.Pte. Ltd.
    • Related Report
      2012 Annual Research Report

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Published: 2010-08-23   Modified: 2019-07-29  

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