2012 Fiscal Year Final Research Report
The Investigation of Measurement and Use of Management Accounting Measures
| Project/Area Number |
23730450
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Doshisha University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2012
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| Keywords | 管理会計 / 業績測定 / バランスト・スコアカード / 財務指標 / 非財務指標 |
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| Research Abstract |
In this research, I reviewed the prior research about performance measurement (specifically the Balanced Scorecard) which are published in Japanese accounting journals as well as in major international accounting journals (academic journals and professional journals). Based on this literature review, I conducted a questionnaire survey to capture the performance measurement practices among Japanese manufacturing companies. The questionnaires are sent to the manufacturing companies which are listed in Tokyo stock exchange (first and second section, excluding construction industry). In addition, I examine the sharing of financial and nonfinancial information between Buyer-Supplier relationships.
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