Expansion of Production Capacity and Provision of Effort Incentives
| Project/Area Number |
22730349
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Tohoku University |
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Principal Investigator |
MATSUDA Yasuhiro 東北大学, 大学院・経済学研究科, 准教授 (70451507)
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| Project Period (FY) |
2010 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2011: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 管理会計 / コミットメント / 非財務業績指標 / 先行指標 |
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| Research Abstract |
This study analyzes the performance evaluation using leading indicators under the long-term contract relationship between the firm's owner and the manager and examines the cost of effort provision and of inducing the manager to stay at the firm. This study showed that leading indicators contributes to the provision of effort incentives, while the effort incentive for skill improvement of the manager is not always strengthen by the efficiency, complementarity of efforts. Additionally, this study showed that there exists the case the weight of a leading indicator can be negative, as in the prior research
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Report
(3 results)
Research Products
(3 results)
