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List of Discussion Paper Series
- No.2005-08 (August 2005)
- 非財務的業績指標に関する実証研究の展開
-C. D. IttnerとD. F. Larckerの研究を中心として -
A Review of Empirical Studies on Non-Financial Measurements - 相原基大AIHARA, Motohiro (Associate Professor, Faculty of Economics, Nagasaki University)
近藤隆史KONDO, Takahito (Associate Professor, Faculty of Economics, Nagasaki University)
- Abstract:
- The purpose of this study is to examine and critique empirical studies on non-financial measurements developed especially by C.D. Ittner and D.F. Larcker. For this purpose, we categorized their studies into three groups. The first group is studies concerning the implication of process improvement and non-financial measurements for financial performance, the second is studies concerning the selection of performance measurements and their determinants, and the third is studies concerning effects of performance measurement system with non-financial measurements. Based on our detailed review of their studies, we discuss their findings and implications for further studies.
- Keywords:
- Non-financial measurements; financial measurements; performance measurement system; incentive system; management control system.