2014 Fiscal Year Final Research Report
Study of the Relationship between Practices and Effects of Performance Measurement System in Japanese Companies
| Project/Area Number |
24530548
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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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) |
2012-04-01 – 2015-03-31
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| Keywords | 管理会計 / 業績測定 / バランスト・スコアカード |
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| Outline of Final Research Achievements |
The aim of this study is to clarify how Japanese companies use performance measurement indicators, and to examine the relationship between how to use it and the results empirically. To achieve the purpose of this study, firstly, through the bibliographical studies, we presented the future direction of Balanced Scorecard Research in Japan. Then the case study of mental health centers indicated the process of adjusting the "tension" and connecting the results. In addition we had the field studies and discussed the management regarding the relationship between financial outcomes and customer satisfaction in business.
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| Free Research Field |
会計学
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