2012 Fiscal Year Final Research Report
A study of performance evaluation systems to facilitate an organizational transformation to a strategy-focused IT organization
| Project/Area Number |
22730364
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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 | Tamagawa University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Keywords | 会計学 / 経営学 / 管理会計 / インタンジブルズ |
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| Research Abstract |
This study conducted a literature review, a company-visit survey to companies in Japan and other countries, and a questionnaire survey, all from the perspectives of managerial accounting and management control, to identify the necessary factors for transformation of an IT organization to a strategy-focused organization. Ultimately, the research outcomes of the questionnaire survey suggested that employment of specific performance evaluation measures, such as information capital readiness, and ensuring a cooperative IT budgeting process were important requisites of a performance evaluation system to transform the organizational culture of an IT organization.
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Research Products
(16 results)
