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2006 Fiscal Year Final Research Report Summary

Interdisciplinary Study on the Theory of the Balanced Scorecard and Its Implementation in Japan

Research Project

Project/Area Number 16330089
Research Category

Grant-in-Aid for Scientific Research (B)

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

Principal Investigator

HASEGAWA Keiichi  Waseda University, Faculty of Commerce, Professor, 商学学術院, 教授 (60218443)

Co-Investigator(Kenkyū-buntansha) SHIMIZU Takashi  Waseda University, Graduate School of Accountancy, Professor, 大学院・会計研究科, 教授 (50216090)
KOBAYASHI Mari  Waseda University, Faculty of Political Science and Economics, Professor, 政治経済学術院, 教授 (50248978)
OKUMURA Masashi  Waseda University, Faculty of Commerce, Professor, 商学学術院, 教授 (30247241)
SASAKI Shigeru  Takasaki City University of Economics, Department of Economics, Professor, 経済学部, 教授 (60235249)
MORIOKA Kazunori  Hiroshima Shudo University, Faculty of Economic Science, Professor, 経済科学部, 教授 (40239629)
Project Period (FY) 2004 – 2006
Keywordsmanagement accounting / Balanced Scorecard / strategy / strategic management system / customer / business process / hospital management / local government
Research Abstract

In 2004, the investigators researched on the theory of the Balanced Scorecard. Our main concern was if the Balanced Scorecard theory could be adapted to each investigator's academic field. We reviewed the preceding Balanced Scorecard researches, according to the state of the art of each investigator's research field. As a result, Shimizu edited and published The Strategic Management System : The Balanced Scorecard for Companies and Nonprofit Organizations, to which Hasegawa contributed "The Fundamental Theory of the Balanced Scorecard." Hasegawa and Shimizu also reported at the 1st or 2nd annual meetings of the Japan Association for Healthcare Balanced Scorecard Studies as panelists of the symposia, respectively.
August 2005, we conducted a questionnaire research, asking 247 local governments all over the nation about their performance evaluation systems. 206 local governments responded and the response rate was up to 83.4%. Depending on the responses we found the fact that a few local … More governments introduced or intended to introduce the Balanced Scorecard, whereas we concluded that few local governments used the Balanced Scorecard as a strategic management system.
We made another questionnaire research about strategic management systems in hospitals in 2006. Because companies want to keep their strategic issues secret, we gave up asking them about their strategic management systems. Otherwise, we requested four hospitals, which were implementing or intending to implement the Balanced Scorecard as a strategic management system, to deliver questionnaires to their employees. The questionnaires were asking about employees' attitudes to their jobs, bases of their performance evaluations and the relationships between the both. We also asked the employees if the cause-and-effect chains on their Strategy Maps worked well. According to their answers, the result showed that there were the cause-and-effect chains effective among the learning and growth, customer and financial perspectives on the Strategy Map of one hospital. Less

  • Research Products

    (23 results)

All 2007 2006 2005 2004

All Journal Article (21 results) Book (2 results)

  • [Journal Article] Beyond Budgeting が持つ2つの意議-組織変革とのかかわり2007

    • Author(s)
      清水孝
    • Journal Title

      原価計算研究 第31巻第1号(近刊)

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] The Two Meanings of Beyond Budgeting Relating Organizational Change2007

    • Author(s)
      SHIMIZU, Takashi
    • Journal Title

      The Journal of Cost Accounting Research, Vol.31No.1(in print)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] BSCの理論と病院経営への適応2006

    • Author(s)
      長谷川恵一
    • Journal Title

      医療バランスト・スコアカード研究 第2巻第1号

      Pages: 71-78

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 第1章 理論編BSCとは何か?2006

    • Author(s)
      長谷川恵一
    • Journal Title

      看護 第58巻第7号

      Pages: 6-24

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 第4章 企業におけるBSC導入レポート 4-3企業事例から学びたいポイント2006

    • Author(s)
      長谷川恵一
    • Journal Title

      看護 第58巻第7号

      Pages: 128-132

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 戦略マネジメント・システムにおける脱予算経営の在り方2006

    • Author(s)
      清水孝
    • Journal Title

      JICPAジャーナル 第18巻第7号

      Pages: 162-168

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 政府部門の評価システムへのBSCの導入2006

    • Author(s)
      森岡一憲
    • Journal Title

      経済科学研究 第9巻第2号

      Pages: 185-197

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] The Balanced Scorecard Theory and Its Adaptation in Hospital Management2006

    • Author(s)
      HASEGAWA, Keiichi
    • Journal Title

      Journal of Healthcare Balanced Scorecard Research, Vol.2 No.1

      Pages: 71-78

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] What Is the BSC?2006

    • Author(s)
      HASEGAWA, Keiichi
    • Journal Title

      Official Journal of the Japanese Nursing Association, Vol.58 No.7

      Pages: 6-24

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Key Success Factor of Implementing the BSC2006

    • Author(s)
      HASEGAWA, Keiichi
    • Journal Title

      Official Journal of the Japanese Nursing Association, Vol.58 No.7

      Pages: 128-132

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] The Meanings of Beyond Budgeting in Strategic Management Systems2006

    • Author(s)
      SHIMIZU, Takashi
    • Journal Title

      JICPA Journal, Vol.18 No.7

      Pages: 162-168

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Introducing the Balanced Scorecard into Policy and Administrative Evaluation2006

    • Author(s)
      MORIOKA, Kazunori
    • Journal Title

      Journal of Economic Sciences, Vol.9 No.2

      Pages: 185-197

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] 基調講演 バランスト・スコアカードおよびストラテジー・マップの基礎理論2004

    • Author(s)
      長谷川恵一
    • Journal Title

      Business Insight 第47巻

      Pages: 51-62

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 病院原価管理への実践-「成果の質」を落とさず「原価削減」を図る2004

    • Author(s)
      清水孝
    • Journal Title

      Visionと戦略 第1巻第4号

      Pages: 21-23

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 戦略マップの功罪2004

    • Author(s)
      清水孝
    • Journal Title

      Business Insight 第47号

      Pages: 8-19

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 医療におけるバランスト・スコアカードの概念と注意点2004

    • Author(s)
      清水孝
    • Journal Title

      医療バランスト・スコアカード研究 第1巻第1号

      Pages: 67-76

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Keynote Speech : The Fundamental Theory of the Balanced Scorecard and the Strategy Map2004

    • Author(s)
      HASEGAWA, Keiichi
    • Journal Title

      Business Insight, No.47

      Pages: 51-62

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Cost Management in Hospital : Cost Reduction with Keeping Quality2004

    • Author(s)
      SHIMIZU, Takashi
    • Journal Title

      Vision and Strategy Vol.1 No.4

      Pages: 21-23

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] The Merits and Demerits of Strategy Maps2004

    • Author(s)
      SHIMIZU, Takashi
    • Journal Title

      Business Insight, No.47

      Pages: 8-19

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] The Balanced Scorecard in Hospital Management2004

    • Author(s)
      SHIMIZU, Takashi
    • Journal Title

      Journal of Healthcare Balanced Scorecard Research, Vol.1 No.1

      Pages: 67-76

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] The Strategic Management System : The Balanced Scorecard for Companies and Nonprofit Organizations2004

    • Author(s)
      SHIMIZU, Takashi(ed)
    • Journal Title

      Tokyo : Toyokeizaishimposha,

      Pages: 1-209

    • Description
      「研究成果報告書概要(欧文)」より
  • [Book] 戦略マップ-バランスト・スコアカードの新・戦略実行フレームワーク (Strategy Maps : Converting Intangible Assets into Tangible Outcomes)2005

    • Author(s)
      櫻井通晴, 伊藤和憲, 長谷川恵一監訳, (Robert S. Kaplan, David P. Norton原著)
    • Total Pages
      567
    • Publisher
      ランダムハウス講談社 (Boston, MA : Harvard Business School Press)
    • Description
      「研究成果報告書概要(和文)」より
  • [Book] 戦略マネジメント・システム-企業・非営利組織のバランスト・スコアカード2004

    • Author(s)
      清水孝編著
    • Total Pages
      245
    • Publisher
      東洋経済新報社
    • Description
      「研究成果報告書概要(和文)」より

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Published: 2008-05-27  

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