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業績管理会計の機能と報酬期待値(公募プロジェクト研究)
https://cgu.repo.nii.ac.jp/records/154
https://cgu.repo.nii.ac.jp/records/15420f1608f-f117-40da-b44a-463e65041e20
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
sh8-2-3 (1.7 MB)
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| Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2017-02-06 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 業績管理会計の機能と報酬期待値(公募プロジェクト研究) | |||||||||||
| タイトル | ||||||||||||
| タイトル | On the Functions of performance Accounting Related to Expected Value of Compensation | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| 雑誌書誌ID | ||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||
| 収録物識別子 | AA11544720 | |||||||||||
| 論文名よみ | ||||||||||||
| タイトル | ギョウセキ カンリ カイケイ ノ キノウ ト ホウシュウ キタイチ コウボ プロジェク トケンキュウ | |||||||||||
| 著者 |
寺戸, 節郎
× 寺戸, 節郎
× Terado, Setsuro
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| 抄録(英) | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | The outcome in each period fluctuates by factors such as state of environment and actions of the other members, time lag between action and outcome which it brings about. If motivation without risk sharing or with lower risk sharing is available, expected value of compensation awarded is able to be reduced. Performance accounting outputs a signal for a pair of state and action. Thus the accounting has an important function of performance measurement in the case of outcome based compensation, especially compensation which is fully dependent on outcome. The function contributes to feed-forward control for motivation under the naive linkage between compensation and outcome. On the other hand, performance measurement function contributes to feed-back control for improving action. In the case member's action or process is observed and appraised, then compensation is partially dependent on action and outcome. So expected value of compensation becomes smaller than that of the above compensation by risk premium, which is awarded to risk averse member for risk sharing. | |||||||||||
| 書誌情報 |
中央学院大学社会システム研究所紀要 en : Bulletin of the Social System Research Institute Chuo Gakuin University 巻 8, 号 2, p. 57-64, 発行日 2008-03-01 |
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| 表示順 | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | 8 | |||||||||||
| アクセション番号 | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | KJ00004898338 | |||||||||||
| ISSN | ||||||||||||
| 収録物識別子タイプ | ISSN | |||||||||||
| 収録物識別子 | 13462083 | |||||||||||
