@article{oai:niigata-u.repo.nii.ac.jp:00007475,
 author = {金, 紅花},
 journal = {現代社会文化研究, 現代社会文化研究},
 month = {Jul},
 note = {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.},
 pages = {139--155},
 title = {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},
 volume = {54},
 year = {2012}
}