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

概要

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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.
千葉大学の論文
2005-03-09