An Exploratory Study of Management Accounting Capabilities for the Use of Performance Management Systems in Government Organizations

2023 Fiscal Year Final Research Report

• Project/Area Number: 19K01997
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Waseda University (2020-2023); Musashi University (2019)
• Principal Investigator: Metoki Takehiro 早稲田大学, 商学学術院(会計研究科), 教授 (90548851)
• Project Period (FY): 2019-04-01 – 2024-03-31
• Keywords: 行政経営 / 行政評価 / 公会計 / 管理会計能力

Outline of Final Research Achievements

This research project aims to clarify the management accounting capabilities that facilitate the effective use of performance management systems, including administrative evaluation and policy evaluation, in government organisations. The results of this study show that it is important that the analysis and discussion using accrual-based public accounting information is carried out in administrative evaluation, and that KPIs and accrual-based public accounting information are used not only at the time of evaluation but also in formal and informal meetings such as monthly meetings, and that these are important for improving public finances and for creating new ideas regarding the planning and implementation of projects. The possibility that these can lead to improved finances and the creation of new ideas for project planning and implementation was confirmed.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

財政的制約のなかで，行政サービスの質の向上を図るためには，行政組織のパフォーマンスを向上させるための適切なマネジメントシステムを構築する必要がある。発生主義に基づく公会計や行政評価などの取組みは長年行われてきたものの，これらの情報が行政組織のマネジメントに有効に活用される状況には至っていない。本研究は，行政評価や政策評価を行政組織のパフォーマンス向上に結び付けるための諸要因と，行政評価や政策評価を内部管理目的で活用することの効果を明らかにしようとするものである。