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Empirical Study on Performance Evaluation System of Disfunctional firms

Research Project

Project/Area Number 22530498
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionWaseda University

Principal Investigator

SHIMIZU Nobumasa  早稲田大学, 商学学術院, 教授 (90216094)

Co-Investigator(Renkei-kenkyūsha) TAMURA Akiko  法政大学, 経済学部, 教授 (30287841)
Project Period (FY) 2010 – 2012
Project Status Completed (Fiscal Year 2012)
Budget Amount *help
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2011: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2010: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords戦略不全企業 / マイルズ=スノオ理論 / 防衛型企業 / 探索型企業 / 分析型企業 / 質問票調査 / 業績管理 / 設備投資予算 / マイルズ=スノオ理論 / アンケート調査 / 受身型企業
Research Abstract

The features of disfunctional firms are that their main products are between the maturity stage and the decline stage in the product lifecycle. And they recognize that the demands of their product have been gradually vanishing.
We had the evidence that if the firms have the performance evaluation system which is fitted for their business strategy, they can get better performance (ROA). Based on the Miles and Snow theory, we set the hypotheses about each strategic type. The hypothesis that the Defender implements fully ex post evaluation was confirmed by our empirical study. In addition, we confirmed that the more the Defender implements ex post evaluation, the better it perform.

Report

(4 results)
  • 2012 Annual Research Report   Final Research Report ( PDF )
  • 2011 Annual Research Report
  • 2010 Annual Research Report
  • Research Products

    (20 results)

All 2013 2012 2011 2010

All Journal Article (10 results) (of which Peer Reviewed: 2 results) Presentation (10 results)

  • [Journal Article] The Consistency between Investment Management Process and Business Strategy2013

    • Author(s)
      N. Shimizu and A. Tamura
    • Journal Title

      経済志林

      Volume: 第80巻第3号 Pages: 99-127

    • Related Report
      2012 Final Research Report
  • [Journal Article] The Consistency between Investment Management Process and Business Strategy2013

    • Author(s)
      清水信匡 田村晶子(清水信匡)
    • Journal Title

      経済志林

      Volume: 80 Pages: 99-127

    • Related Report
      2012 Annual Research Report
  • [Journal Article] 事業環境・事業戦略と経済性評価技法との整合性-経済性評価技法多様性の説明理論構築に向けて―2012

    • Author(s)
      清水信匡
    • Journal Title

      原価計算研究

      Volume: 第36巻第1号 Pages: 68-83

    • NAID

      110009579240

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] 事業環境・事業戦略と経済性評価技法との整合性-経済性評価技法多様性の説明理論構築に向けて-2012

    • Author(s)
      清水信匡
    • Journal Title

      原価計算研究

      Volume: 第36巻第1号 Pages: 68-83

    • NAID

      110009579240

    • Related Report
      2011 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 戦略タイプと資本予算―資本予算の過去・現在・将来―2011

    • Author(s)
      清水信匡
    • Journal Title

      経理研究(中央大学経理研究所)

      Volume: 53号 Pages: 217-233

    • Related Report
      2012 Final Research Report
  • [Journal Article] 日本企業の設備投資マネジメント : 第4 回戦略タイプと経済性評価技法2010

    • Author(s)
      清水信匡, 田村晶子
    • Journal Title

      企業会計

      Volume: 第62巻第11号 Pages: 97-105

    • Related Report
      2012 Final Research Report
  • [Journal Article] 「日本企業の設備投資マネジメント : 第3 回戦略タイプと設備投資マネジメント2010

    • Author(s)
      清水信匡, 田村晶子
    • Journal Title

      企業会計

      Volume: 第62巻第10号 Pages: 95-103

    • Related Report
      2012 Final Research Report
  • [Journal Article] 日本企業の設備投資マネジメント : 第2 回戦略タイプと企業特性2010

    • Author(s)
      清水信匡, 田村晶子
    • Journal Title

      企業会計

      Volume: 第62巻第9号 Pages: 117-124

    • Related Report
      2012 Final Research Report
  • [Journal Article] 日本企業の設備投資マネジメント : 第1 回調査の目的と方法2010

    • Author(s)
      清水信匡, 田村晶子
    • Journal Title

      企業会計

      Volume: 第62巻第8号 Pages: 97-103

    • Related Report
      2012 Final Research Report
  • [Journal Article] 戦略タイプと資本予算:資本予算の過去・現在・将来2010

    • Author(s)
      清水信匡
    • Journal Title

      経理研究

      Volume: 54号 Pages: 217-233

    • Related Report
      2010 Annual Research Report
  • [Presentation] Connecting Capital Budgeting Practice with the Miles&#8211 ; Snow Strategic Type : A Novel Managerial Accounting Approach2012

    • Author(s)
      N.Shimizu, A.Tamura
    • Organizer
      The 2012 Global conference on business and Finance
    • Place of Presentation
      Honolulu (USA)
    • Year and Date
      2012-01-04
    • Related Report
      2011 Annual Research Report
  • [Presentation] The Consistency between Economic Evaluation Techniques and Business Strategy and Environment2012

    • Author(s)
      N. Shimizu and A. Tamura
    • Organizer
      International Symposium on Management Accounting and Control in the Age of Globalisation
    • Place of Presentation
      Cardiff University (UK)
    • Related Report
      2012 Final Research Report
  • [Presentation] Connecting Capital Budgeting Practice with the Miles.Snow Strategic Type : A Novel Managerial Accounting Approach2012

    • Author(s)
      N. Shimizu and A. Tamura
    • Organizer
      The 2012 Global conference on business and Finance
    • Place of Presentation
      Honolulu(USA)
    • Related Report
      2012 Final Research Report
  • [Presentation] The Consistency between Economic Evaluation Techniques and Business Strategy and Environment2012

    • Author(s)
      N. Shimizu and A. Tamura(Nobumasa Shimizu)
    • Organizer
      International Symposium on Management Accounting and Control in the Age of Globalisation
    • Place of Presentation
      Cardiff(UK)
    • Related Report
      2012 Annual Research Report
  • [Presentation] 事業戦略と経済性評価との整合性2011

    • Author(s)
      清水信匡
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      関西学院大学(兵庫県)
    • Year and Date
      2011-09-02
    • Related Report
      2011 Annual Research Report
  • [Presentation] 事業戦略と経済性評価との整合性2011

    • Author(s)
      清水信匡
    • Organizer
      日本原価計算研究学会2011 年度全国大会
    • Place of Presentation
      関西学院大学
    • Related Report
      2012 Final Research Report
  • [Presentation] 事業戦略と設備投資予算との整合性が財務業績に及ぼす影響2010

    • Author(s)
      清水信匡
    • Organizer
      日本管理会計研究学会 2010年度全国大会
    • Place of Presentation
      早稲田大学
    • Year and Date
      2010-09-04
    • Related Report
      2010 Annual Research Report
  • [Presentation] 事業戦略と設備投資マネジメントとの整合性2010

    • Author(s)
      清水信匡
    • Organizer
      日本原価計算研究学会 第36回全国大会
    • Place of Presentation
      小樽商科大学
    • Year and Date
      2010-07-03
    • Related Report
      2010 Annual Research Report
  • [Presentation] 事業戦略と設備投資予算との整合性が財務業績に及ぼす影響2010

    • Author(s)
      清水信匡
    • Organizer
      日本管理会計研究学会2010 年度全国大会
    • Place of Presentation
      早稲田大学
    • Related Report
      2012 Final Research Report
  • [Presentation] 事業戦略と設備投資マネジメントとの整合性2010

    • Author(s)
      清水信匡
    • Organizer
      日本原価計算研究学会第36回全国大会
    • Place of Presentation
      小樽商科大学
    • Related Report
      2012 Final Research Report

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Published: 2010-08-23   Modified: 2019-07-29  

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