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The Study on Performance Evaluation Systems in Strategic-Focused IT Organizations on the Global companies to take advantage of the IT

Research Project

Project/Area Number 25380615
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionTamagawa University

Principal Investigator

KOZAKAI Masakazu  玉川大学, 工学部, 准教授 (50337870)

Project Period (FY) 2013-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2014: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2013: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Keywords管理会計 / 業績評価 / 組織文化 / グローバリゼーション / インタンジブルズ / 情報資本 / 情報資産 / 無形の資産 / IT部門 / 経営計画 / IT経営
Outline of Final Research Achievements

This study conducted a literature review, a company-visit survey to companies in Japan and other countries, and qualitative studies (case studies), all from the perspectives of managerial accounting and management control, to identify the necessary factors for transformation of an IT organization to a global strategy-focused organization.
Ultimately, the research outcomes of the qualitative study suggested a hypothetical model concerning the relationship between intangibles and performance evaluation systems in IT organizations. The building of organization capital such as strategic planning and performance measurement in the IT organization is likely to have an impact on the building and utilization of technology capital, human capital, and organization capital such as organizational culture.

Report

(4 results)
  • 2015 Annual Research Report   Final Research Report ( PDF )
  • 2014 Research-status Report
  • 2013 Research-status Report
  • Research Products

    (19 results)

All 2016 2015 2014 2013 Other

All Journal Article (7 results) (of which Peer Reviewed: 6 results,  Acknowledgement Compliant: 2 results) Presentation (12 results) (of which Int'l Joint Research: 1 results,  Invited: 2 results)

  • [Journal Article] IT子会社における経営計画の実行と業績評価2016

    • Author(s)
      小酒井正和
    • Journal Title

      玉川大学工学部紀要

      Volume: 51 Pages: 31-39

    • NAID

      120006868148

    • Related Report
      2015 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] The Integration of Information Capital, Human Capital and Organization Capital in the Enterprise-wide IT Solution: Relationship between Intangibles and Performance Evaluation Systems in IT Organizations2015

    • Author(s)
      KOZAKAI, Masakazu
    • Journal Title

      Business and Accounting Research

      Volume: 4 Pages: 9-17

    • Related Report
      2015 Annual Research Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] Information Capital Management on Global Agile Companies : Management of Intangible Assets for Knowledge Creation2014

    • Author(s)
      KOZAKAI, Masakazu
    • Journal Title

      Proceedings of International Conference on Business Management 2014

      Volume: なし Pages: 28-33

    • Related Report
      2014 Research-status Report
    • Peer Reviewed
  • [Journal Article] Management of Information Capital for Knowledge Creation: Integrated utilization information capital, human capital, organizational capital, and customer relationship capital2014

    • Author(s)
      KOZAKAI, Masakazu
    • Journal Title

      Journal of Management Science

      Volume: Vol.5 Pages: 21-30

    • Related Report
      2014 Research-status Report
    • Peer Reviewed
  • [Journal Article] 日本のソーシャルゲームビジネスにおける会計実務-研究開発費の会計処理に関わる考察-2014

    • Author(s)
      小酒井正和、長谷川加奈
    • Journal Title

      ビジネス・マネジメント研究

      Volume: 第11号 Pages: 67-79

    • NAID

      40020462114

    • Related Report
      2014 Research-status Report
    • Peer Reviewed
  • [Journal Article] 組織の知識創造を加速させる情報資本の本質-知識創造と無形の資産のマネジメントとの接点-2014

    • Author(s)
      小酒井正和
    • Journal Title

      ビジネス・マネジメント研究

      Volume: 第10号

    • NAID

      40020109590

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Journal Article] Key Performance Measures on the Strategic-Focused IT Organization in Japanese Companies:A Empirical Study on The Information Capital Readiness, IT Budgeting Processes Organizational Cultures2013

    • Author(s)
      KOZAKAI, Masakazu
    • Journal Title

      Business and Accounting Research

      Volume: Vol.2 Pages: 23-32

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Presentation] 企業価値創造に向けてのインタンジブルズの複合的活用2015

    • Author(s)
      内山哲彦, 青木章通, 岩田弘尚, 木村麻子, 小酒井正和, 細海昌一郎
    • Organizer
      日本管理会計学会2015年度全国大会
    • Place of Presentation
      近畿大学東大阪キャンパス(大阪府東大阪市)
    • Year and Date
      2015-08-30
    • Related Report
      2015 Annual Research Report
  • [Presentation] Relationship between Intangibles and Performance Evaluation Systems in IT Organizations: A Case Study Concerning the Building and Utilization of Information Capital2015

    • Author(s)
      KOZAKAI, Masakazu
    • Organizer
      International Conference on Business Management 2015
    • Place of Presentation
      RMIT University, Vietnam
    • Year and Date
      2015-08-24
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Research on Accounting Treatment for Social Games in Japan: An Examination from the Perspective of the Protection of Emerging Industries in the Context of “Cool Japan”2015

    • Author(s)
      Kana Hasegawa and KOZAKAI, Masakazu
    • Organizer
      Academic Conference on Business Administration 2015 (ABCA 2015)
    • Place of Presentation
      Aston Waikiki Beach Hotel(アメリカ)
    • Year and Date
      2015-01-04
    • Related Report
      2014 Research-status Report
  • [Presentation] インタンジブルズとしての情報資本の意義と複合的活用に関わる理論研究2014

    • Author(s)
      小酒井正和
    • Organizer
      日本経営実務研究学会第13回全国大会
    • Place of Presentation
      福島大学(福島県)
    • Year and Date
      2014-11-29
    • Related Report
      2014 Research-status Report
  • [Presentation] IT部門を変える3つのトリガー~人財、組織、経営システムに関する変革の方向性~2014

    • Author(s)
      小酒井正和
    • Organizer
      三井情報株式会社『戦略的ITマネジメントの実践~IT組織のパフォーマンスおよび価値向上のための事例と手法~』
    • Place of Presentation
      三井情報株式会社 東中野オフィス(東京都)
    • Year and Date
      2014-11-05
    • Related Report
      2014 Research-status Report
    • Invited
  • [Presentation] 企業価値創造に向けてのインタンジブルズの複合的活用2014

    • Author(s)
      内山哲彦, 青木章通, 岩田弘尚, 木村麻子, 小酒井正和, 細海昌一郎
    • Organizer
      日本管理会計学会2014年度全国大会
    • Place of Presentation
      青山学院大学青山キャンパス(東京都)
    • Year and Date
      2014-09-13
    • Related Report
      2014 Research-status Report
  • [Presentation] Information Capital Management on Global Agile Companies: Management of Intangible Assets for Knowledge Creation2014

    • Author(s)
      KOZAKAI, Masakazu
    • Organizer
      International Conference on Business Management 2014(ICBM2014)
    • Place of Presentation
      Bond University(オーストラリア)
    • Year and Date
      2014-08-28
    • Related Report
      2014 Research-status Report
  • [Presentation] IT組織の組織変革に必要な業績評価指標 ―情報資本レディネスの活用とIT予算編成プロセスの改善―

    • Author(s)
      小酒井正和
    • Organizer
      日本ビジネス・マネジメント学会第10回全国研究発表大会
    • Place of Presentation
      玉川大学(東京都町田市)
    • Related Report
      2013 Research-status Report
  • [Presentation] Key Performance Measures on the Strategic-Focused IT Organization in Japanese Companies

    • Author(s)
      KOZAKAI, Masakazu
    • Organizer
      International Conference on Business Management 2013
    • Place of Presentation
      Hawaii, USA
    • Related Report
      2013 Research-status Report
  • [Presentation] スピーディなグローバルスウィングに必要なケイパビリティの構築―Flow Oriented Approachで実現する経営情報マネジメント―

    • Author(s)
      小酒井正和
    • Organizer
      日本経営実務研究学会第11回全国研究発表大会
    • Place of Presentation
      宮崎産業経営大学(宮崎県宮崎市)
    • Related Report
      2013 Research-status Report
  • [Presentation] FOA(Flow Oriented Approach)による経営情報マネジメント―グローバル企業の現場主義を再現する情報システムに関する考察―

    • Author(s)
      小酒井正和
    • Organizer
      日本経営工学会平成25年度秋季研究大会
    • Place of Presentation
      日本工業大学(埼玉県南埼玉郡)
    • Related Report
      2013 Research-status Report
  • [Presentation] 情報システム部門の再構築 -戦略的IT組織とは?- 」

    • Author(s)
      小酒井正和
    • Organizer
      経営情報学会戦略的IT投資マネジメント研究会
    • Place of Presentation
      日本IBM丸ビルオフィス(東京都千代田区)
    • Related Report
      2013 Research-status Report
    • Invited

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Published: 2014-07-25   Modified: 2019-07-29  

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