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2003 Fiscal Year Final Research Report Summary

The Field Study for the effect of Installation and Practice of Design for Performance

Research Project

Project/Area Number 13430039
Research Category

Grant-in-Aid for Scientific Research (B)

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

Principal Investigator

KOBAYASHI Yoshitaka  Keio University, Business & Commerce, Professor, 商学部, 教授 (40062187)

Co-Investigator(Kenkyū-buntansha) SHIMIZU Takashi  Waseda University, Business & Commerce, Professor, 商学部, 教授 (50216090)
HASEGAWA Keiichi  Waseda University, Business & Commerce, Professor, 商学部, 教授 (60218443)
YOSHIHIRO Ito  Kobe University Graduate School, Business Administration, Professor, 大学院・経営学研究科, 教授 (10168388)
Project Period (FY) 2001 – 2003
Keywordsdesign to performance / balanced scorecard / action research / DTP worksheets / the tree type strategic map / strategic map / budget
Research Abstract

In this study, we invented the concept named Design to Performance (DTP) and we tried to practice DTP in the corporations. DTP is the approach which aims to design strategically the organizational performance in the stage of planning. In DTP, it becomes important to examine the good or bad of the strategy or the plan from the multiple view point. Thus we positioned the Balanced Scorecard (BSC) as one of the most important tools for realizing DTP We performed the study for the corporation which installed BSC by hearings and by action research. Action research is the way of study in that corporations and researchers cooperate for improving the performances of the corporation. The future of this method of study is active participation of the researchers in the practices of the corporation.
We developed the tools for connecting BSC to DTP We tried DTP worksheets (one of the tools which we invented) experimentally in the corporations and tested its effectiveness. In our process of action research, we witnessed it occurred the innovations and employees invented the new tool (the tree type strategic map).
In this study, we tried to apply the new concept and the new tools to the practice of corporation in order to induce the innovation. We believe it becomes possible to induce the new ideas and to test the effectiveness of these ideas by applying our way of study.

  • Research Products

    (18 results)

All Other

All Publications (18 results)

  • [Publications] 長谷川惠一: "戦略的経営と管理会計-バランスト・スコアカードの可能性"原価計算研究. 26・1. 1-11 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊藤嘉博: "わが国におけるバランスト・スコアカード実践上の論点と課題"ビジネスインサイト. 10・1. 8-19 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 小林啓孝: "コーポレート・ファイナンスと管理会計の指標"国民経済雑誌. 186・1. 1-12 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 長谷川惠一: "バランスト・スコアカードと予算管理"会計. 161・5. 68-82 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊藤嘉博: "シックス・シグマの戦略性を支える品質コスト"品質. 33・2. 186-192 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 清水孝: "統合的戦略マネジメントへの発展"企業会計. 55・5. 78-83 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 小林啓幸: "BSCと業績評価"企業会計. 55・5. 33-39 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊藤嘉博: "経営品質とBSC"企業会計. 55・5. 40-43 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊藤嘉博: "バランスト・スコアカードと予算との有機的連携の意義と可能性"産業経理. 63・3. 82-89 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Hasegawa, Keiichi: "Strategic Management and management Accounting -The Possibilities of Balanced Scorecard"Genka Keisan kenkyuu. 26/1. 1-11 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Ito, Yoshihiro: "The problems for the Applications of Balanced Scorecard in Japanese firms"Business insight. 10/1. 8-19 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kobayashi, Yoshitaka: "Indicators of Corporate Finance and Management Accounting"Kokumin keizai Zassi. 186/1. 1-12 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Hasegawa, Keiichi: "Balanced Scorecard and Budgeting"Kaikei. 161/5. 68-82 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Ito, Yoshihiro: "Quality Costs that support Strategy of Six Sigma"Hinshitsu. 33/2. 186-192 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Shimizu, Takashi: "Development for the Integrated Strategic Management"Kigyou Kaikei. 55/5. 78-83 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kobayashi, Yoshitaka: "BSC and Performance Evaluation"Kigyou Kaikei. 55/5. 33-39 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Ito, Yoshihiro: "Quality Award and BSC"Kigyou Kaikei. 55/5. 40-43 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Ito, Yoshihiro: "The Meaning and the Possibilities of Organic Connections between BSC and Budget"Sangyou Keiri. 63/3. 82-89 (2003)

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

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Published: 2005-04-19  

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