2011 Fiscal Year Final Research Report
Survey research on Incentive Compensation Systems Based on the Balanced Scorecard
| Project/Area Number |
21530459
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 | University of Toyama |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Keywords | 管理会計 / BSC(バランスト・スコアカード) / 成果連動型報酬システム / MBO(目標管理制度) / 戦略マネジメント・システム |
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| Research Abstract |
In this study, I aimed to clarify the actual condition of incentive compensation systems linked to the BSC(balanced scorecard) in Japanese companies, so I conducted a questionnaire survey. In Japanese Companies, I found that ties with the BSC and incentive compensation systems has not been too much emphasis, but ties with MBO(management by objectives) and incentive compensation systems has been widespread and effective. In addition, I found that companies that combine MBO and the BSC have been well managed itself by paying rewards at the level of achievement of BSC's measures. So I pointed out that a combination of MBO and the BSC will be utilized effectively as a strategic management system in Japanese companies.
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Research Products
(4 results)
