会計的業績評価による業績連動型賞与の比較分析 : 業績評価における全社ベースと内部組織ベース   :   A Comparative Analysis of Performance-Related Bonus Systems with Accounting Performance Evaluation 

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 studies performance-related bonus systems with accounting performance evaluation of Japanese companies. It classifies the bonus systems based on performance of company and ones based on performance of internal organizations such as divisions, departments, and then compares these systems. Both reward systems based on company performance and ones based on internal organization performance are having advantages and problems. Some advantages and problems have relation with the authority and responsibility for the organization. In this paper, the relation is examined theoretically at first, and investigated positively by practices of many Japanese companies employing performance-related bonus systems with accounting performance evaluation. Whether performance should be evaluated on company level or internal organization level is examined in the respect of conformance with the objects of bonus payment, that is, manager or non-manager.
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.19 no.4 page.777-819 (20050309)
情報源 Economic journal of Chiba University
言語 日本語
著者版フラグ publisher

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