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業績管理システムの設計と利用の関係に関する実証研究
http://hdl.handle.net/10069/23393
http://hdl.handle.net/10069/23393e7358208-d52c-4d07-b14a-fa78b7c9d84f
名前 / ファイル | ライセンス | アクション |
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Keizai89_1_35.pdf (347.3 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2010-08-03 | |||||
タイトル | ||||||
タイトル | 業績管理システムの設計と利用の関係に関する実証研究 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Performance measurement systems | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Management control systems | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Interactive control | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Diagnostic control | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Opportunistic behavior | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Organizational performance | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
近藤, 隆史
× 近藤, 隆史× 福田, 直樹× 相原, 基大× 窪田, 祐一 |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to investigate how changes in performance measurement systems (PMS) as management control systems (Simons,1995,2000) affect organizational behavior and organizational performance. Using survey data from 127 manufacturing executive officers of manufacturing firms in Japan, this study applies structural equation modeling methods to examine the relationships among changes in the design of PMS, the diagnostic/interactive use of PMS, the opportunistic behavior of subordinates and organizational performance. The results of this paper are as follows. First, increasingly strategic performance measures have influenced both the increased reliance on non-financial measures in the performance evaluation and compensation and the increased importance of financial performance in managerial compensation. Second, the increased reliance on non-financial measures in the performance evaluation process, in turn, has facilitated the diagnostic use of PMS. Third, the increased importance of financial performance in the compensation process has resulted in increasingly interactive use of PMS. Forth, changes in both the diagnostic and interactive use of the system have improved organizational performance. Specifically, changes in the interactive use of PMS have discouraged opportunistic behavior of subordinate employees, which has led to improved organizational performance. | |||||
書誌情報 |
経営と経済 en : Management and Economy 巻 89, 号 1, p. 35-56, 発行日 2009-06 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 經營と經濟, vol.89(1), pp.35-56; 2009 |