Budgeting, performance-based pay systems, and managers' behavior: A survey study
| Project/Area Number |
22730373
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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 | University of Hyogo |
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Principal Investigator |
FUKUDA Naoki 兵庫県立大学, 経営研究科, 准教授 (90388405)
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| Project Period (FY) |
2010-04-01 – 2014-03-31
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 予算管理 / 成果主義 / 管理者 / 文化的側面 / 逆機能的行動 / 予算管理の逆機能 / ローリング予測 / 逆機能行動 / 予算スラック / 日本企業 / 成果報酬システム / 管理者行動 / 逆機能 |
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| Research Abstract |
This study investigates cultural aspects of budgeting by way of performance-based pay systems. With the introduction of performance-based pay systems into Japanese companies, budgets in these companies have undergone a major change of character from milestones for a medium-term management plan to performance indicators for individuals. As a result, budgeting in Japanese companies is also likely to be vulnerable to criticism by the advocate of Beyond Budgeting. How to develop more effective hybrid management systems is a significant challenge for Japanese companies.
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Report
(5 results)
Research Products
(12 results)
