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The Practice and Theory of Performance Evaluation Systems on Pay-for-Performance and the Usage of Accounting Information

Research Project

Project/Area Number 19730298
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionChiba University

Principal Investigator

UCHIYAMA Akihiko  Chiba University, 法経学部, 准教授 (50334165)

Project Period (FY) 2007 – 2009
Project Status Completed (Fiscal Year 2009)
Budget Amount *help
¥1,540,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2008: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2007: ¥500,000 (Direct Cost: ¥500,000)
Keywords管理会計 / 業績評価 / 成果主義 / 人事管理 / 業績管理 / 業績評価制度 / 報酬制度
Research Abstract

First, I made a distinction between the personnel-management-oriented and the performance-management-oriented of the linkage of pay-for-performance and accounting performance evaluation, and revealed the difference of the usage of accounting information on each. Second, I made clear that the operation of performance management systems and the adoption and execution of pay-for-performance systems having the performance-management-oriented are done synchronously. Third, I presented a concept combining pay-for-performance systems using accounting performance evaluation with human resource development; Integrated Performance Management Systems, and examined the meaning and problems for the construction of that models.

Report

(4 results)
  • 2009 Annual Research Report   Final Research Report ( PDF )
  • 2008 Annual Research Report
  • 2007 Annual Research Report
  • Research Products

    (13 results)

All 2010 2009 2008 2007 Other

All Journal Article (7 results) (of which Peer Reviewed: 2 results) Presentation (3 results) Remarks (3 results)

  • [Journal Article] インタンジブルズとしての人的資源の管理と管理会計-統合的業績管理システム研究における意義と課題-2010

    • Author(s)
      内山哲彦
    • Journal Title

      千葉大学経済研究 第24巻第3・4号

      Pages: 1-25

    • NAID

      40017029216

    • Related Report
      2009 Final Research Report
  • [Journal Article] インタンジブルズとしての人的資源の管理と管理会計―統合的業績管理システム研究における意義と課題―2010

    • Author(s)
      内山哲彦
    • Journal Title

      千葉大学経済研究 第24巻第3・4号

      Pages: 1-25

    • NAID

      40017029216

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 日本企業の成果主義の下での業績管理制度-質問票調査データに基づく業績管理指向との整合性分析-2009

    • Author(s)
      内山哲彦
    • Journal Title

      千葉大学経済研究 第23巻第4号

      Pages: 95-120

    • NAID

      110007326507

    • Related Report
      2009 Final Research Report 2008 Annual Research Report
  • [Journal Article] 戦略的HRMと管理会計システム(1)2009

    • Author(s)
      内山哲彦
    • Journal Title

      企業会計 第61巻第5号

      Pages: 108-109

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 戦略的HRMと管理会計システム(2・完)2009

    • Author(s)
      内山哲彦
    • Journal Title

      企業会計 第61巻第6号

      Pages: 124-125

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 日本企業における成果主義と会計情報との係わり-人事管理指向と業績管理指向を視点にしたマネジメント・コントロールの検討-2008

    • Author(s)
      内山哲彦
    • Journal Title

      原価計算研究 Vol.32No.2

      Pages: 68-83

    • NAID

      110009581754

    • Related Report
      2009 Final Research Report
    • Peer Reviewed
  • [Journal Article] 日本企業における成果主義と会計情報との係わり2008

    • Author(s)
      内山 哲彦
    • Journal Title

      原価計算研究 第32巻第2号(未定近刊)

    • Related Report
      2007 Annual Research Report
    • Peer Reviewed
  • [Presentation] インタンジブルズとしての人的資源の管理と管理会計2009

    • Author(s)
      内山哲彦
    • Organizer
      日本管理会計学会
    • Place of Presentation
      亜細亜大学
    • Year and Date
      2009-08-30
    • Related Report
      2009 Annual Research Report 2009 Final Research Report
  • [Presentation] 日本企業における成果主義と会計情報との係わり2007

    • Author(s)
      内山哲彦
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      慶應義塾大学
    • Year and Date
      2007-10-20
    • Related Report
      2009 Final Research Report
  • [Presentation] 日本企業における成果主義と会計情報との係わり2007

    • Author(s)
      内由 哲彦
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      慶慮義塾大学
    • Year and Date
      2007-10-20
    • Related Report
      2007 Annual Research Report
  • [Remarks]

    • URL

      http://www.le.chiba-u.ac.jp/~uchiyama/

    • Related Report
      2009 Annual Research Report
  • [Remarks]

    • URL

      http://www.le.chiba-u.ac.jp/~uchiyama/

    • Related Report
      2008 Annual Research Report
  • [Remarks]

    • URL

      http://www.le.chiba-u.ac.jp/~uchiyama/

    • Related Report
      2007 Annual Research Report

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Published: 2007-04-01   Modified: 2016-04-21  

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