2016 Fiscal Year Final Research Report
The design and use of performance management systems in administrative organizations
| Project/Area Number |
26780257
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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 | Musashi University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 管理会計 / 業績管理システム / 行政組織 / 業績管理システムのデザインと利用 |
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| Outline of Final Research Achievements |
This research aims to clarify how the design and use of the performance management system in the administrative organization affect the performance of organizations through the mixed research methods using both qualitative research methods and quantitative research methods.
As a result, I reveal that quality of the performance measures influence the effect of the performance management systems, the inter-departmental mutual evaluation of the performance measures mitigate the distortion of performance measures, and absorption capacity and experience learning capacity influences the effect of performance management systems.
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| Free Research Field |
管理会計
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