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業績評価システムのチェンジ研究 : 知見と課題


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Title: 業績評価システムのチェンジ研究 : 知見と課題
Other Titles: The Change in Performance-measurement Systems : New Directions for Reserch
Authors: 近藤, 隆史 / 窪田, 祐一 / 相原, 基大 / 福田, 直樹
Authors (alternative): Kondo, Takahito / Kubota, Yuichi / Aihara, Motohiro / Fukuda, Naoki
Issue Date: 24-Feb-2006
Citation: 經營と經濟. vol.85(3-4), p.523-546; 2006
Abstract: Recent research in management accounting advocated strategic performance measurement systems. Many Japanese companies have implemented performance measurement systems, such as management by objectives or hoshin kanri. Moreover, they recently began changing its performance measurement systems with a balanced scorecard and pay-for-performance linkage. This paper provides a critical review of findings from existing research on management accounting change, performance measurement, incentive plan, and management control. We emphasize the design and use of the strategic performance measurement systems and discuss a number of research issues to be explored in future research.
Keywords: Strategic performance measurement / Pay-for-perfor-mance incentive systems / Performance management / Interactive control / Management accounting change
URI: http://hdl.handle.net/10069/6808
ISSN: 02869101
Type: Departmental Bulletin Paper
Appears in Collections:Volume 85, No. 3-4

Citable URI : http://hdl.handle.net/10069/6808

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