2012 Fiscal Year Final Research Report
Empirical Study on Performance Evaluation System of Disfunctional firms
| Project/Area Number |
22530498
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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 | Waseda University |
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Principal Investigator |
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| Co-Investigator(Renkei-kenkyūsha) |
TAMURA Akiko 法政大学, 経済学部, 教授 (30287841)
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| Project Period (FY) |
2010 – 2012
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| Keywords | 戦略不全企業 / マイルズ=スノオ理論 / 防衛型企業 / 探索型企業 / 分析型企業 / 質問票調査 / 業績管理 / 設備投資予算 |
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| Research Abstract |
The features of disfunctional firms are that their main products are between the maturity stage and the decline stage in the product lifecycle. And they recognize that the demands of their product have been gradually vanishing.
We had the evidence that if the firms have the performance evaluation system which is fitted for their business strategy, they can get better performance (ROA). Based on the Miles and Snow theory, we set the hypotheses about each strategic type. The hypothesis that the Defender implements fully ex post evaluation was confirmed by our empirical study. In addition, we confirmed that the more the Defender implements ex post evaluation, the better it perform.
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