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Study of the Relationship between Practices and Effects of Performance Measurement System in Japanese Companies

Research Project

Project/Area Number 24530548
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionOtaru University of Commerce

Principal Investigator

OTOMASA Sakichi  小樽商科大学, 商学部, 教授 (20379514)

Project Period (FY) 2012-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2014: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2013: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2012: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywords管理会計 / 業績測定 / バランスト・スコアカード / 業績測定システム / 書誌学的研究
Outline of Final Research Achievements

The aim of this study is to clarify how Japanese companies use performance measurement indicators, and to examine the relationship between how to use it and the results empirically. To achieve the purpose of this study, firstly, through the bibliographical studies, we presented the future direction of Balanced Scorecard Research in Japan. Then the case study of mental health centers indicated the process of adjusting the "tension" and connecting the results. In addition we had the field studies and discussed the management regarding the relationship between financial outcomes and customer satisfaction in business.

Report

(4 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (5 results)

All 2015 2013 2012 Other

All Journal Article (4 results) (of which Peer Reviewed: 3 results,  Acknowledgement Compliant: 1 results) Presentation (1 results)

  • [Journal Article] 「顧客満足向上を通じた財務成果獲得のためのマネジメントに関する研究―星野リゾートの事例を通じて―」2015

    • Author(s)
      乙政佐吉・近藤隆史
    • Journal Title

      管理会計学

      Volume: 第23巻第1号 Pages: 43-60

    • NAID

      110009919302

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] テンションの調整過程と組織成果との関係に関する研究―公立病院の経営改革の事例をもとに―2013

    • Author(s)
      近藤隆史・乙政佐吉
    • Journal Title

      原価計算研究

      Volume: 第37巻第2号 Pages: 75-87

    • NAID

      110009661452

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Journal Article] わが国におけるバランスト・スコアカード研究の動向:欧米での蓄積状況を踏まえて2013

    • Author(s)
      河合隆治・乙政佐吉
    • Journal Title

      同志社商学

      Volume: 第65巻第1号 Pages: 1-62

    • NAID

      110009605856

    • Related Report
      2013 Research-status Report
  • [Journal Article] わが国バランスト・スコアカードに関する文献分析 ―欧米主要会計学術雑誌・実務雑誌との比較を通じて―2012

    • Author(s)
      河合隆治・乙政佐吉
    • Journal Title

      会計プログレス

      Volume: 13号 Pages: 112-124

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Presentation] 公立病院の経営改革―マネジメント・コントロールの視点から―

    • Author(s)
      近藤隆史・乙政佐吉
    • Organizer
      日本原価計算研究学会第38回全国大会
    • Place of Presentation
      横浜国立大学
    • Related Report
      2012 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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