成果主義における管理会計情報利用の利点と問題   :   Advantages and Problems of Using Management Accounting Information in Pay-for-Performance Systems 

作成者 内山, 哲彦
作成者 (ヨミ) ウチヤマ, アキヒコ
作成者の別表記 UCHIYAMA, Akihiko
日本十進分類法 (NDC) 330
内容 This paper classifies the linkage between reward and performance evaluated by management accounting systems to three forms, clarifies the characteristics of each form, and then investigates the advantages and problems of using management accounting information in pay-for-performance systems, making reference to practices of Japanese companies employing them. Many researches show that the reward systems of Japanese companies-in particular large-sized ones-have gradually shifted over to pay-for-performance since the middle of the 1990's, and that the tendency will continue. But the shift is executed with difficulties in most companies; especially it is needed to improve the performance evaluation system. While accounting information is useful for performance evaluation and the performance of each organization is evaluated mainly by accounting systems, it is each person that the reward is paid to in any reward system. That is to say, it is indispensable for pay-for-performance systems using accounting information to build a proper and precise linkage between reward and performance evaluated by management accounting systems.
公開者 千葉大学経済学会, 千葉大学総合政策学会
コンテンツの種類 紀要論文 Departmental Bulletin Paper
DCMI資源タイプ text
ファイル形式 application/pdf
ISSN 0912-7216
NCID AN10005358
掲載誌情報 千葉大学経済研究 Vol.18 no.3 page.217-258 (20031203)
情報源 Economic journal of Chiba University
言語 日本語
著者版フラグ publisher

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