主観的業績評価と組織業績との関係性―環境不確実性と業績指標の多様性の調整効果―  [in Japanese] The Relationship between Subjective Performance Evaluation and Organizational Performance: Moderating Effects of Environmental Uncertainty and Performance Measure Diversity  [in Japanese]

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Author(s)

    • 桝谷 奎太 Masuya Keita
    • 慶應義塾大学大学院商学研究科|日本学術振興会 Graduate School of Business and Commerce, Keio University|Japan Society for the Promotion of Science

Abstract

<p>本研究の目的は,主観的業績評価の純効用が高まる状況を解明することである.具体的には,主観的業績評価の純効用を規定する要因として,環境不確実性と業績指標の多様性に着目する.また,主観的業績評価の純効用を測る尺度として組織業績を選定する.そのうえで,主観的業績評価が組織業績におよぼす影響に対する環境不確実性と業績指標の多様性の調整効果を検証することで,主観的業績評価の純効用が高まる状況を解明する.実証分析の結果,主観的業績評価は,環境不確実性が高く,業績指標の多様性が低い状況で組織業績(財務業績,市場業績)を高めることが明らかになった.この結果は,特定の状況において,主観的業績評価と業績指標の多様性が,補完的というよりも代替的に機能することを示している.また,本研究の分析結果は,主観的業績評価と業績指標の多様性は,目標整合性の向上やリスクの低減をもたらす点で役割が重複するものの,競争環境の不確実性によって,適合的なアプローチが異なることを示している.</p>

<p>This study aims to clarify the situation under which subjective performance evaluation (SPE) becomes more effective. Specifically, this study focuses on environmental uncertainty and performance measure diversity as situational factors that will determine net-benefits of SPE. This study also selects organizational performance as the variable, which measures net-benefits of SPE. On this condition, this study examines the moderating effects of environmental uncertainty and performance measure diversity on the relationship between SPE and organizational performance. The results show that SPE enhances organizational performance (financial and market performance) under higher environmental uncertainty along with lower performance measure diversity. The results demonstrate that the relationship between SPE and performance measure diversity under specified situations may be substituting each other, rather than mutually complementary. In addition, the results reveal that suitable approach of performance evaluation (SPE or performance measure diversity) differs by environmental uncertainty although the overlapping roles of these two approaches exists as they aim to achieve goal congruence and risk reduction.</p>

Journal

  • The Journal of Management Accounting, Japan

    The Journal of Management Accounting, Japan 27(1), 57-74, 2019

    The Japanese Association of Management Accounting

Codes

  • NII Article ID (NAID)
    130007650004
  • NII NACSIS-CAT ID (NCID)
    AN10538994
  • Text Lang
    JPN
  • ISSN
    0918-7863
  • NDL Article ID
    029694421
  • NDL Call No.
    Z4-1414
  • Data Source
    NDL  J-STAGE 
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