2011 Fiscal Year Final Research Report
Analysis of the Communication Effect of Balanced Scorecard Implementation in Japanese Companies
| Project/Area Number |
21730357
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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 | Otaru University of Commerce |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Keywords | バランスト・スコアカード / 実証研究 |
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| Research Abstract |
In this study, we proposed the subject regarding Balanced Scorecard (BSC) through a review of previous researches. For the proposal, we revealed the determinants to which BSC is adopted Japanese manufactures by quantitative researches. Then in these empirical researches, we have had two implications. One is BSC has the negative effects on financial performance directly. The other effect is the positive impact on the investment of intangible assets indirectly. Moreover, we had the field studies and discussed the management regarding the relationship between financial and non-financial indicators in business.
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Research Products
(8 results)
