The design and use of performance management systems in administrative organizations
| Project/Area Number |
26780257
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Musashi University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| 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)
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| 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 |
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| 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.
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Report
(4 results)
Research Products
(9 results)
