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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
http://hdl.handle.net/10191/20678
http://hdl.handle.net/10191/2067802e3b934-f1d2-4c01-8399-480bc1ad2007
名前 / ファイル | ライセンス | アクション |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2013-01-10 | |||||
タイトル | ||||||
タイトル | 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 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | 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 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | BSC | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 非財務指標 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 実証研究 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | インタラクティブ・コントロール | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
その他のタイトル | ||||||
その他のタイトル | A Review of Empirical Studies of Performance Management Systems with Nonfinancial Measures : Focus on Balanced Scorecard and Similar Performance Management Systems | |||||
著者 |
金, 紅花
× 金, 紅花 |
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著者別名 | ||||||
識別子 | 55946 | |||||
識別子Scheme | WEKO | |||||
姓名 | Jin, Hong Hua | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 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. | |||||
書誌情報 |
現代社会文化研究 en : 現代社会文化研究 巻 54, p. 139-155, 発行日 2012-07 |
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出版者 | ||||||
出版者 | 新潟大学大学院現代社会文化研究科 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13458485 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN1046766X | |||||
著者版フラグ | ||||||
値 | publisher |