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業績評価システムのチェンジ研究 : 知見と課題
http://hdl.handle.net/10069/6808
http://hdl.handle.net/10069/6808d3efb85f-831b-473a-ad86-7298cc832a86
名前 / ファイル | ライセンス | アクション |
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KJ00004433223.pdf (1.4 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2007-03-13 | |||||
タイトル | ||||||
タイトル | 業績評価システムのチェンジ研究 : 知見と課題 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Strategic performance measurement | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Pay-for-perfor-mance incentive systems | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Performance management | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Interactive control | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Management accounting change | |||||
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× 窪田, 祐一× 相原, 基大× 福田, 直樹 |
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著者別名 | ||||||
姓名 | Kondo, Takahito | |||||
著者別名 | ||||||
姓名 | Kubota, Yuichi | |||||
著者別名 | ||||||
姓名 | Aihara, Motohiro | |||||
著者別名 | ||||||
姓名 | Fukuda, Naoki | |||||
その他のタイトル | ||||||
その他のタイトル | The Change in Performance-measurement Systems : New Directions for Reserch | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 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. | |||||
書誌情報 |
經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 巻 85, 号 3-4, p. 523-546, 発行日 2006-02-24 |
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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 | |||||
sortkey | ||||||
P00523-P00546 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 經營と經濟. vol.85(3-4), p.523-546; 2006 |