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The design and use of performance management systems in administrative organizations

Research Project

Project/Area Number 26780257
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionMusashi University

Principal Investigator

METOKI TAKEHIRO  武蔵大学, 経済学部, 准教授 (90548851)

Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywords管理会計 / 業績管理システム / 行政組織 / 業績管理システムのデザインと利用 / 管理会計能力 / 業績管理システムリスク / マネジメントコントロール / 行政評価 / 業績評価 / 業績管理システムのデザイン / 業績管理システムの利用 / 業績評価指標 / パフォーマンスマネジメントシステム / システムデザイン
Outline of Final Research Achievements

This research aims to clarify how the design and use of the performance management system in the administrative organization affect the performance of organizations through the mixed research methods using both qualitative research methods and quantitative research methods.
As a result, I reveal that quality of the performance measures influence the effect of the performance management systems, the inter-departmental mutual evaluation of the performance measures mitigate the distortion of performance measures, and absorption capacity and experience learning capacity influences the effect of performance management systems.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (9 results)

All 2017 2016 2015

All Journal Article (2 results) Presentation (7 results) (of which Int'l Joint Research: 1 results)

  • [Journal Article] How do the management accounting capabilities impact on organizational performance?: From the viewpoint of absorptive capacity2016

    • Author(s)
      Kazunori Fukushima, Takehiro Metoki
    • Journal Title

      Musashi Discussion Paper Series

      Volume: 84 Pages: 1-20

    • Related Report
      2016 Annual Research Report
  • [Journal Article] Performance management systems design in administrative organizations: mitigation mechanisms for distorted performance measures through inter-departmental mutual evaluation2015

    • Author(s)
      Takehiro Metoki
    • Journal Title

      Discussion Paper (Musashi University, Faculty of Economics)

      Volume: 81 Pages: 1-19

    • Related Report
      2015 Research-status Report
  • [Presentation] 行政組織における業績評価システムリスクとその軽減2017

    • Author(s)
      目時壮浩
    • Organizer
      日本会計研究学会
    • Place of Presentation
      広島大学(広島県・広島市)
    • Year and Date
      2017-09-22
    • Related Report
      2016 Annual Research Report
  • [Presentation] 行政組織における業績指標の質2017

    • Author(s)
      目時壮浩
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      関西大学(大阪府・吹田市)
    • Year and Date
      2017-09-10
    • Related Report
      2016 Annual Research Report
  • [Presentation] 行政組織の管理会計能力に関わる現状と課題:民間企業との比較を通じて2017

    • Author(s)
      目時壮浩,福島一矩
    • Organizer
      日本管理会計学会
    • Place of Presentation
      福岡大学(福岡県・福岡市)
    • Year and Date
      2017-08-27
    • Related Report
      2016 Annual Research Report
  • [Presentation] How Do the Management Accounting Capabilities Impact on Organizational Performance?: From the Viewpoint of Absorptive Capacity2017

    • Author(s)
      Kazunori Fukushima, Takehiro Metoki
    • Organizer
      AAA 2017 Management Accounting Section Midyear Meeting
    • Place of Presentation
      San Juan, Puerto Rico
    • Year and Date
      2017-01-05
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 部門間相互評価による業績評価指標の歪みの軽減2015

    • Author(s)
      目時壮浩
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      日本大学商学部(東京都・世 田谷区)
    • Year and Date
      2015-09-11 – 2015-09-12
    • Related Report
      2014 Research-status Report
  • [Presentation] 部門間相互評価による業績評価指標の歪みの軽減2015

    • Author(s)
      目時 壮浩
    • Organizer
      日本原価計算研究学会全国大会
    • Place of Presentation
      日本大学(東京都,世田谷区)
    • Year and Date
      2015-09-11
    • Related Report
      2015 Research-status Report
  • [Presentation] Resource Consumption Accountingがもたらす原価情報の有用性2015

    • Author(s)
      目時 壮浩
    • Organizer
      日本管理会計学会全国大会
    • Place of Presentation
      近畿大学(大阪府,東大阪市)
    • Year and Date
      2015-08-30
    • Related Report
      2015 Research-status Report

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Published: 2014-04-04   Modified: 2018-03-22  

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