2024-03-29T13:52:32Z
https://niigata-u.repo.nii.ac.jp/oai
oai:niigata-u.repo.nii.ac.jp:00007475
2022-12-15T03:41:02Z
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A Review of Empirical Studies of Performance Management Systems with Nonfinancial Measures : Focus on Balanced Scorecard and Similar Performance Management Systems
非財務指標を活用した業績管理に関する実証研究のレビュー : BSC (Balanced Scorecard)を中心として
非財務指標を活用した業績管理に関する実証研究のレビュー : BSC (Balanced Scorecard)を中心として
金, 紅花
55945
BSC
非財務指標
実証研究
インタラクティブ・コントロール
Balanced Scorecard (BSC) is a famous performance management system with financial and nonfinancial measures. Robert S. Kaplan and David P. Norton insist that BSC is a balanced performance management system based on the cause-and-effect relationships. They also assert that BSC enables an organization can concentrate on and orient toward its strategy, and it can support the strategic management based on the double-loop learning process. Since BSC is a completely practical management tool, it is indispensable to verify whether BSC function effectively as a strategic management system. However, there are few empirical studies of BSC itself. Then, this paper reviews empirical studies of both the BSC itself and the other performance management systems similar to BSC which have both financial and nonfinancial measures. Furthermore, based on the review, it will clarify a subject of empirical study for Japanese companies.
departmental bulletin paper
新潟大学大学院現代社会文化研究科
2012-07
application/pdf
現代社会文化研究
54
139
155
現代社会文化研究
AN1046766X
13458485
https://niigata-u.repo.nii.ac.jp/record/7475/files/54_139-155.pdf
jpn