|Budget Amount *help
¥1,300,000 (Direct Cost : ¥1,300,000)
Fiscal Year 1999 : ¥600,000 (Direct Cost : ¥600,000)
Fiscal Year 1998 : ¥700,000 (Direct Cost : ¥700,000)
By "the comparative institutional analysis" approach, an international diversity of the institutional complementarity, through the medium of external labor market option (the reservation utility) level, between performance accounting system and employment system (skill formation, human resource allocation, compensation and marginal productivity relation) of the firm is revealed as following.
1. According to the 2 department outcome model, theoretically, environmental condition (interdependence of the outcome between organization units, relative weight of the individual shock) where each type of internal coordination system of the decentralized organization is effective, (The type is categorized by used information (individual shock, common shock) and utilization aspect (sharing, not sharing) independence of the internal coordination system of the decentralized organization.)
2. From the case of the international comparative superiority with the different industry, international diversity and superiority of the specific type of internal coordination system in Japan and western countries,
3. Theoretically, institutional complementarity between the component of the employment system and the internal coordination system, (The components of the employment system are (general skill, firm specific) skill formation, period of employment contract and compensation standard.)
4. From the superiority of the specific type of the internal coordination, the strategic complementarity of the specific type of the employment system in Japan and western countries,
5. According to the linear compensation model, the institutional complementarity, through the medium of period of employment contract, between employment system and (period independent and multi-step) performance accounting,
6. From the strategic complementarity of the employment system, superior type, international diversity and consistency of the performance accounting with skill formation method and the wage profile.