2011 Fiscal Year Final Research Report
The Typologies of BSC Practice in Japan
| Project/Area Number |
21730379
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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 | Senshu University |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Keywords | BSC / 戦略マネジメント / インターラクティブ・コントロール / 類型化 |
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| Research Abstract |
This study attempts to investigate the strategic management in the light of BSC theoretically and empirically. We began with a summary of six streams of BSC management literature using the framework based the implementation/use process of BSC. Also, we studied the measurement of interactive control and the conceptual model of tension management. Further, through the triangulation procedure we confirmed the importance of the vertical interaction and the linking reward directly to the performance of the target cost management. Finally, we collected questionnaire data from divisional managers from a cross section of firms in mainly manufacturing sectors of the Japan. Analyzed by cluster analysis, we found five patterns of BSC practice. And, we made clear that BSC as strategic management system contributes to high-performance.
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