| Project/Area Number |
23530603
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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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| Research Field |
Accounting
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| Research Institution | Otemon Gakuin University (2012-2013)
Kyoto Gakuen University (2011) |
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Principal Investigator |
LEE KEN 追手門学院大学, 経営学部, 教授 (10298680)
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| Co-Investigator(Kenkyū-buntansha) |
CHO Mikyung 阪南大学, 国際コミュニケーション学部, 教授 (30351985)
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2013: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 予算管理 / 成果主義 / 予算スラック / ハイブリッド型システム / 結果によるコントロール / 予算目標の変容 / バイブリッド型システム / 日韓比較 / ナショナル・カルチャー / ナショナルカルチャー |
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| Research Abstract |
As a result of implementing pay-for-performance systems in Japanese companies, the attribute of budget targets has been changed from milestones for middle-range management planning to performance indicators for evaluating individuals. The control mode also has been changed from conventional process control to results-based control and the focus of budgetary function shifted from planning/coordination to control as well. All these changes suggest that Japanese companies are not free from such dysfunctional effects of budgeting as discussed in Beyond Budgeting. Hybrid systems would be likely to be the solutions to these situations.
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