@article{oai:nagasaki-u.repo.nii.ac.jp:00023485,
 author = {近藤, 隆史 and 窪田, 祐一 and 相原, 基大 and 福田, 直樹},
 issue = {3-4},
 journal = {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},
 month = {Feb},
 note = {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., 經營と經濟. vol.85(3-4), p.523-546; 2006},
 pages = {523--546},
 title = {業績評価システムのチェンジ研究 : 知見と課題},
 volume = {85},
 year = {2006}
}