2009 Fiscal Year Final Research Report
The Practice and Theory of Performance Evaluation Systems on Pay-for-Performance and the Usage of Accounting Information
| Project/Area Number |
19730298
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Chiba University |
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Principal Investigator |
UCHIYAMA Akihiko Chiba University, 法経学部, 准教授 (50334165)
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| Project Period (FY) |
2007 – 2009
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| Keywords | 管理会計 / 業績評価 / 成果主義 |
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| Research Abstract |
First, I made a distinction between the personnel-management-oriented and the performance-management-oriented of the linkage of pay-for-performance and accounting performance evaluation, and revealed the difference of the usage of accounting information on each. Second, I made clear that the operation of performance management systems and the adoption and execution of pay-for-performance systems having the performance-management-oriented are done synchronously. Third, I presented a concept combining pay-for-performance systems using accounting performance evaluation with human resource development; Integrated Performance Management Systems, and examined the meaning and problems for the construction of that models.
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