成果主義における管理会計情報利用の利点と問題

概要

論文の詳細を見る
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.
千葉大学の論文
2003-12-03