2017 Fiscal Year Final Research Report
Study of the Effect of Performance Measurement System as the Base of Management Control in Japanese Companies
| Project/Area Number |
15K03762
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Otaru University of Commerce |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Keywords | マネジメント・コントロール / 業績測定システム / バランスト・スコアカード |
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| Outline of Final Research Achievements |
The purpose of this study is to clarify how Japanese companies manage the relationship between non-financial indicators and financial indicators in relation to other management control systems, and to examine the effects gained through their management. To achieve these aims, we conducted bibliographic research and case study. Our bibliographic research showed the current state of management control research in Japan. It also revealed the relation between the major framework of management control and the contents studied in Japanese management accounting research. In addition, through the case study of a medical organization, we discussed the long-term implementation process of Balanced Scorecard and how to manage doctors.
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| Free Research Field |
会計学（管理会計）
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