2015 Fiscal Year Final Research Report
The Study on Performance Evaluation Systems in Strategic-Focused IT Organizations on the Global companies to take advantage of the IT
| Project/Area Number |
25380615
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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 | Tamagawa University |
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Principal Investigator |
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Keywords | 管理会計 / 業績評価 / 組織文化 / グローバリゼーション |
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| Outline of Final Research Achievements |
This study conducted a literature review, a company-visit survey to companies in Japan and other countries, and qualitative studies (case studies), all from the perspectives of managerial accounting and management control, to identify the necessary factors for transformation of an IT organization to a global strategy-focused organization.
Ultimately, the research outcomes of the qualitative study suggested a hypothetical model concerning the relationship between intangibles and performance evaluation systems in IT organizations. The building of organization capital such as strategic planning and performance measurement in the IT organization is likely to have an impact on the building and utilization of technology capital, human capital, and organization capital such as organizational culture.
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| Free Research Field |
管理会計
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