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2 BSC Balanced Scorecard BSC Robert S. Kaplan David P. Norton Kaplan&Norton BSC BSC BSC BSC (C)
3 BSC BSC Kaplan & Norton BSC Kaplan & Norton,, p.,, p. BSC BSCBSC BSC BSC BSC BSC..,, pp. - BSC
4 BSC BSC BSCKaplan Norton BSC BSC BSC Kaplan Norton BSC BSCBSC BSC Harvard Business Review HBR Kaplan & Norton BSC HBR Kaplan & Norton BSC BSC Kaplan & Norton,, p. BSC
5 stretch targets Kaplan & Norton,, p. BSC Kaplan Norton BSC BSC BSC BSC Kaplan & Norton BSC Kaplan & Norton,, pp. -,, pp. - Mercer Consulting Group BSC Hay GroupBSC BSC BSC BSC BSC BSC BSC
6 BSC BSC BSC BSC BSC BSC BSC nancial perspective customer perspective internal-business-process perspective learning and growth perspective strategic objectives outcome measures targets initiatives Kaplan Norton BSC BSC Kaplan & Norton,, p.,, p.
7 BSC Kaplan & Norton a, b, HBR BSC Kaplan & Norton,, p. BSC BSC Kaplan Norton BSC BSC The Strategy-Focused Organization Kaplan & Norton,, p.vii,, p.v Kaplan & Norton BSC strategy maps BSC BSC
8 Kaplan & Norton,, p.,, p. Kaplan Norton Kaplan & Norton,, p.,, p. BSC BSC Kaplan Norton BSC BSC Kaplan & Norton,, p.,, p. Kaplan & Norton BSC BSC
9 strategy-focused organization Kaplan &Norton,, p.,, p. Kaplan & Norton,, p.vii,, p. Kaplan Norton BSC Kaplan &Norton,, pp. -, pp. -,, p., p. BSC Kaplan & Norton Kaplan & Norton,, pp. -,, pp. - Kaplan Norton BSC Kaplan & NortonThe Strategy-Focused Organization Kaplan&NortonStrategy Maps Kaplan & NortonAlignment Kaplan & NortonThe Execution Premium
10 BSC BSC Kaplan & Norton,, pp. -, pp. -, p.,, pp. -, p., p. BSC BSC BSC
11 Kaplan & Norton,, pp. -, pp. -,, p., p. BSC BSC Kaplan & Norton,, p. -, p.,, p., p. BSC Kaplan & Norton,, pp. -,, pp. -
12 BSC BSC BSC BSC BSC BSC Henry Mintzbergemergent strategy
13 Kaplan & Norton,,p. Figure IV- p. IV- deliberate strategy Mintzberg,, p.,, p. Mintzberg,, p.,, p. Kaplan Norton
14 BSC Kaplan & Norton,, pp. -,, p.bsc Kaplan & Norton,, p.,, p. BSC Kaplan &Norton,, pp. -,, pp. - BSC BSC Kaplan & Norton,, p.,, p. Kaplan & Norton,, p.,, p. Kaplan & Norton BSC NAM&R Mobil North America Marketing and Re ning Division NAM&R
15 Kaplan & Norton,, p.,, p. Kaplan & Norton,, p.,, p. Kaplan Norton Kaplan & Norton,, p.,, p. BSC BSC BSC Kaplan Norton BSC
16 BSC Kaplan Norton BSC BSC Kaplan & Norton b The Balanced Scorecard BSC Kaplan & Norton, b, p.,, p. BSC BSC Kaplan Norton BSC Kaplan & Norton, b, pp. -,, p. BSC
17 Kaplan Norton BSC BSC Kaplan & Norton, b, p.,, pp. - BSC BSC Kaplan Norton Austin & Gittell Austin Gittell Austin & Gittell,, pp. -,, pp. -
18 Austin & Gittell,, p. Figure. p. - Austin Gittell Austin & Gittell,, pp. -,, pp. - Austin Gittell Austin Gittell
19 Austin Gittell Austin & Gittell,, p.,, pp. - Austin & Gittell, Austin Gittell Austin Gittell,, pp. -,, pp. -
20 , pp. -,, p. Austin & Gittell,, p.,, p. Austin Gittell extrinsic motivation intrinsic motivation Kaplan Norton Kaplan & Norton, b, pp. -
21 ,, p. Kaplan & Norton, b, p.,, p. BSC Kaplan & Norton, b, p.,, p. crowd out Kaplan & Norton, b, p.,, p. Kaplan Norton BSC
22 Kaplan & Norton, b, p.,, pp. - Kaplan Norton BSC BSC Kaplan Norton Kaplan Norton BSC Kaplan&Norton, b, pp. -,, p. BSC Kaplan&Norton Kaplan & NortonThe Strategy-Focused OrganizationBSC Kaplan Norton
23 BSC Kaplan &Norton,, p.,, p. Kaplan & Norton,, pp. -,, p. BSC Kaplan Norton BSC Kaplan & Norton,, p.,, p. Kaplan & Norton,, p.,, p. BSC Kaplan &Norton,, pp. -,, pp. - Kaplan & Norton b a) BSCb) c) BSC
24 BSC free-rider problem
25 Kaplan Norton BSC BSC BSC Kaplan Norton BSC BSC BSC BSC Kaplan & Norton BSC BSC Kaplan Norton BSC Kaplan BSC Kaplan & Norton b
26 Kaplan & Norton Kaplan & NortonAlignment BSC Kaplan & Norton,, p.,, p. Kaplan Norton BSC Kaplan Norton Kaplan & Norton,, p.,, p.
27 Kaplan & Norton,, p.,, pp. - Kaplan & Norton,, p.,, p. crowding-out effects Osterloh & Frey,, p., p. Osterloh & Frey
28 Osterloh &Frey,, pp. -, pp. - Osterloh & Frey,, pp. -, pp. - Osterloh & Frey,, p., pp. - Kaplan Norton Kaplan & Norton,, p.
29 ,, p. BSC Kaplan Norton BSC Kaplan & Norton,, pp. -,, p. Kaplan & Norton,, p.,, p. Kaplan
30 &Norton,, p.,, p. BSC Kaplan & Norton,, p.,, p. BSC Kaplan & Norton,, pp. -,, p. Kaplan Norton BSC BSC Kaplan & Norton,, p.,, p. BSC Kaplan & Norton,, p.,, p.
31 BSC BSC NAM&R Unibanco Kaplan & Norton NAM&R Kaplan & Norton,, pp. -,, pp. - NAM&R BSC BSC BSC NAM&R BSC
32 NAM&R BSC BSC NAM&R BSC NAM&R BSC BSC BSC KPI
33 NAM&R BSCCEO Bob McCool BSC NAM&R BSC BSC Brian Baker Kaplan & Norton Kaplan & Norton,, pp. -,, pp. - BSC
34 Kaplan Norton, BSC , ROE - -
35 KPI EPS NAM&R BSC BSC BSC BSC
36 BSC BSC BSC BSC BSC BSCKaplan Norton BSCBSC BSC BSC BSC BSC BSC BSC
37 Kaplan Norton BSC BSC BSC BSC
38 Austin, Rob and Jody Hoffer Gittell, When it should not Work but Does: Anomalies of High Performance, in Andy Neely (ed.), Business Performance Measurement: Theory and Practice, Cambridge, UK: Cambridge University Press,, pp. -. pp. - Kaplan, Robert S. and David P. Norton, The Balanced Scorecard - Measures that Drive Performance, Harvard Business Review, Vo., No., January-February,, pp. -. DIAMOND pp. - Kaplan, Robert S. and David P. Norton, Putting the Balanced Scorecard to Work, Harvard Business Review, Vo., No., September-October,, pp. -. DIAMOND pp. - Kaplan, Robert S. and David P. Norton, Using the Balanced Scorecard as a Strategic Management System, Harvard Business Review, Vo., No., January-February, a, pp. -. DIAMOND pp. - Kaplan, Robert S. and David P. Norton, The Balanced Scorecard: Translating Strategy into Action, Boston, MA: Harvard Business School Press, b. Kaplan,RobertS.andDavidP.Norton, Having Trouble with Your Strategy? Then Map It, Harvard Business Review, Vo., No., September-October,, pp. -. DIAMOND pp. - Kaplan, Robert S. and David P. Norton, The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Boston, MA: Harvard Business School Press,. Kaplan,RobertS.andDavidP.Norton,Strategy Maps: Converting Intangible Assets into Tangible Outcomes, Boston, MA: Harvard Business School Press,. Kaplan, Robert S. and David P. Norton, Alignment:Using the Balanced Scorecard to Create Corporate Synergies, Boston, MA: Harvard Business School Press,. BSC Kaplan, Robert S. and David P. Norton, The Execution Premium: Linking Strategy to
39 Operations for Competitive Advantage, Boston, MA: Harvard Business School Press,. Mintzberg, Henry, Bruce Ahlstrand and Joseph Lampel, Strategy Safari: A Guided Tour through the Wilds of Strategic Management, New York, NY: The Free Press,. Neely, Andy (ed.), Business Performance Measurement: Theory and Practice, Cambridge, UK: Cambridge University Press,. Osterloh, Margit and Bruno S. Frey, Does Pay for Performance Really Motivate Employees?, in Andy Neely (ed.), Business Performance Measurement: Theory and Practice, Cambridge, UK: Cambridge University Press,, pp. -. pp. - pp. - a pp. - b pp. -
1 (1996), p. 7 (2006), p (2003), p. 2 p (2003), p. 21 (2008), p. 3 (2003), p. 17 B (2003), p. 28 A, A (2004), p. 17 J, A (2004), p. 9 (p.
ISSN 1347-4448 ISSN 1348-5504 8 12 (2009 12 ) E-mail: h-amikur@sophia.ac.jp I. 1 2009 Global Business Research Center www.gbrc.jp 701 1 (1996), p. 7 (2006), p. 14 3 (2003), p. 2 p. 11 3 (2003), p. 21 (2008),
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