An Empirical Study on the Effects of Strategic Performance Measurement Systems
| Project/Area Number |
23830042
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Wakayama University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2011: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 戦略的業績管理システム / バランスト・スコアカード / 予算管理 / 郵送質問票調査 / 会計学 / 管理会計 / 業績管理システム |
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| Research Abstract |
This study conducted a literature review, field research and a questionnaire survey of Japanese companies regarding budgetary management systems to empirically demonstrate the influence that Strategic Performance Measurement Systems (SPMS), typified by the Balanced Scorecard, haveon the mind-set and behavior of managers, and through this, was able to obtain a degree of evidence regarding the characteristics and effects of SPMS.
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Report
(3 results)
Research Products
(17 results)
