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2001 Fiscal Year Final Research Report Summary

Strategic planning and performance evaluation on global com

Research Project

Project/Area Number 11630156
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionWaseda University

Principal Investigator

SHIMIZU Takashi  Waseda University, School of Commerce, Associate Professor, 商学部, 助教授 (50216090)

Co-Investigator(Kenkyū-buntansha) KOGA Kentaro  Waseda University, School of Commerce, Assistant Professor, 商学部, 講師 (40308169)
HASEGAWA Keiichi  Waseda University, School of Commerce, Associate Professor, 商学部, 助教授 (60218443)
Project Period (FY) 1999 – 2000
Keywordsglobal management / strategic management / balanced scorecard / cross functional team / global strategy / management by balanced scorecard / バランススコアカード経営
Research Abstract

We found that balanced scorecard is appropriate tool for strategic planning and implementing on the global companies. At first, we searched the tool that can manage both of decentralization and centralization that are necessary for getting competitive advantage. We don't have conclusion what function must be decentralized or centralized. We hypothesized that balanced scorecard is very useful to plan and evaluate performance of implementing global strategy. To test this hypothesis, we carried out a lot of field studies of not only Japanese global companies but also foreign companies in Japan. As a result, we found that subsidiary of foreign companies in Japan manage by balanced scorecard and it makes them success. In Japan, although the number of companies that are introducing balanced scorecard has been increasing, they introduce only conceptual framework and there is a few companies to build up sophisticated BSC system.
We are certain that BSC is excellent tool for implementing strategy for global companies. So, we should research continuously BSC as strategic management system using strategy map.

  • Research Products

    (14 results)

All Other

All Publications (14 results)

  • [Publications] 清水 孝: "多国籍企業の業績評価および振替価格"早稲田商學. 381. 93-118 (1999)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 清水 孝: "企業間原価管理の意義と適用"早稲田商學. 384. 75-97 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 長谷川 恵一: "バランストスコアカードの意義-KaplanとNortonの諸説の再検討"早稲田商學. 388. 55-98 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 古賀 健太郎: "原価企画に関する未解決の研究課題"會計. 159-1. 13-29 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 古賀 健太郎: "戦略的意思決定と会計情報"早稲田商學. 387. 27-42 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 清水 孝: "経営競争力を強化する戦略管理会計"中央経済社. 302 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊藤 嘉博: "バランストスコアカード-理論と導入"ダイヤモンド社. 243 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Takashi, Shimizu: "The Investigation of Performance Evaluation and Transfer Pricing in Multinational Enterprises"The Waseda Commercial Review. No.381. 93-118 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Takashi, Shimizu: "The Meaning and the areas of interorganizational cost management in management accounting for business strategy"The Waseda Commercial Review. No. 384. 75-97 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Keiichi, Hasegawa: "Balanced Scorecard : A Review of Kaplan and Norton's Theory"The Waseda Commercial Review. No. 388. 55-98 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kentaro, Koga: "Unanswered Research Question on Target Costing"Kaikei. Vol. 159, No. 1. 13-29 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kentaro, Koga: "Strategic Decision Making and Accounting Information"The Waseda Commercial Review. No. 387. 27-42 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Takashi, Shimizu: "The Strategic Management Accounting for Business Strategy"Chuokeizaisya. (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Yoshihiro, Ito: "Balanced Scorecard : The Theory and Introducing"Daiamond Co.. (2001)

    • Description
      「研究成果報告書概要(欧文)」より

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Published: 2003-09-17  

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