2006 Fiscal Year Final Research Report Summary
Interdisciplinary Study on the Theory of the Balanced Scorecard and Its Implementation in Japan
| Project/Area Number |
16330089
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
HASEGAWA Keiichi Waseda University, Faculty of Commerce, Professor, 商学学術院, 教授 (60218443)
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| 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)
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| Project Period (FY) |
2004 – 2006
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| Keywords | management accounting / Balanced Scorecard / strategy / strategic management system / customer / business process / hospital management / local government |
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| 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
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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
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