1. (2005, 2006) (Balanced Scorecard, BSC) (Performance Management) BSC Harvard Business Review Kaplan and Norton (1992) Analog Devices Arthur M. Schneiderman 2000; SchneidermanKaplan and Norton (2000) Brown Olve et al200120012000 BSC
BSC BSC KPI Key Performance Indicators, KPI PDCA (Plan-Do-Check-Act) BSC (Strategy Map) Kalpan and Norton BSC IT (Information Technology) CPM (Corporate Performance Management; Gartner, 2009) EPM (Enterprise Performance Management) BSC BSCBSC KPI BSC
. BSC BSC BSC or or BSCeol DB!! Google! BSC BSC SECU. S. Securities and Exchange Commission, EDGAR (Electronic Data Gathering, Analysis, and Retrieval system) BSC (NRI) BSC NRI BSC 2003BSC Speckbacher et al. (2003)
EDINET CODE BSC E00420 E00370 2202 E00336 2284 E00395 2503 E00396 2531 E00543 3104 E03467 3396 E00677 3943 E00768 4043 E00883 4452 E05017 4709 E05090 4761 E05109 4773 E05108 4774 NEC E05167 4828 E01207 5384 E01544 6365 E01737 6501 E01738 6502 E01773 6753 E02880 7574 E02272 7733 E02274 7751 E02275 7752 E02577 8042 E02525 8074 E03606 8306 UFJ E03598 8390 E03715 8567 E04788 8593 UFJ E03758 8611 E04499 9503 E04911 9613 NTT E04869 9658 E02703 9837 E03157 9873
BSC BSC BSC BSC BSC BSC BSC BSC BSC YES NO DeBusk and Crabtree (2006) Institute of Management Accountants (IMA! ) BSC BSC BSC BSC BSC Pforsich (2005) KPMG BSC Ittner and Larcker (2004) BSC BSC Davis and Albright (2004)
BSC BSC BSC (2007) BSC BSC BSC. BSC BSC BSC BSC BSC Kaplan and Norton2000 pp. 450-459BSC BSC BSC (2003) BSC
BSC BSC BSC BSC BSC BSC BSC (2003) BSC BSC BSC BSC BSC BSC BSC
BSC BSC (sculpting) BSC. KPI BSC BSC KPI KPI Brown2000 pp. 167-202KPI R&D
KPI KPI KPI (Cheng et al, 2007) KPI KPI KPI BSC KPI KPI KPI KPI KPI 2005 KPI 2006
KPI KPI 2009b KPI KPI KPI KPI KPI
KPI KPI BSC MR Medical Representative, KPI 2009a BSC KPI BSC BSC EVA! BSC BSC
EVA! Economic Value Added, EVA EVA EVA EVA. BSC BSC
BSC KPI IT IT IT BSC IT IT IT BNSF (Burlington Northern Santa Fe Railway) IT BSC IT BNSF IT (CIO Magazine, 2005) IT IT IT IT
Showback IT CPU IT IT IT IT BSC (CIO Magazine, 2006) BSC IT IT KPI X Y
IT IT BSC IT IT IT. BSC BSC BSC BSC BSC BSC BSC BSC BSC KPI
BSC KPI KPI KPI KPI BSC BSC BNSF IT IT BSC BSC Brown, M. K. (2000) Winning Score: How to Design and Implement Organizational
Scorecards, Productivity Press MB Cheng, M. M., Luckett, P. F. and Mahama, H. (2007) Effect of perceived conflict among multiple performance goals and goal difficulty on task performance, Accounting & Finance, Vol. 47, No. 2, pp. 221-242. Davis, S. and Albright, T (2004) An investigation of the effect of Balanced Scorecard implementation on financial performance, Management Accounting Research, Jun 2004, Vol. 15, No. 2, pp. 135-153. DeBusk, G. K. and Crabtree, A, D. (2006) Does the Balanced Scorecard Improve Performance?, Management Accounting Quarterly, Vol. 8, No. 1. Gartner (2009) Magic Quadrant for Corporate Performance Management Suites, by Neil Chandler, Nigel Rayner, John E. Van Decker, James Holincheck, Gartner RAS Core Research Note G00165786, April 30, 2009. http://mediaproducts.gartner.com/reprints/oracle/article51/article51.html Ittner, C. D. and Larcker, D. F. (2004) Coming Up Short on Nonfinancial Performance Measurement, Harvard Business Review, Feb. Kaplan, R. S. and Norton, D. P. (1992) The Balanced Scorecard - Measures That Drive Perfor- mance, Harvard Busuness Review, Jan-Feb. Kaplan, R. S. and Norton, D. P. (2000) The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environmen, Harvard Business School Press Kaplan, R. S. and Norton, D. P. (2008) Mastering the Management System, Harvard Busuness Review, Jan. Olve, N-G., Roy, J. and Wetter, M. (1999) Performance Drivers: A Practical Guide to Using the Balanced Scorecard, Wiley Pforsich, H. (2005) DOES YOUR SCORECARD NEED A WORKSHOP, Strategic Finance, Feb., Vol. 86 Issue 8, pp. 31-35. (2002) (2001)
(2001) (2005) pp. 331-351 (2006) pp. 57-80 (2001) (2002) pp. 141-202 (2002) (2000) (2001) (2003) pp. 24-39 (2007) pp. 89-104 (2001) Web BNSF (2008) BNSF Financial Analysts Meeting, March 6, 2008, http://www.bnsf.com/investors/presentations/pdf/2008finanalysts.pdf. CIO Magazine (2006) IT (http://www.ciojp.com/) CIO Magazine (2005)BNSF IT (http://www.ciojp.com/) (2005) ERP pp.108-109 (2006)
pp. 158-161 (2007) BSC ES p. 141 (2009a) pp. 100-103 (2009b) KPI pp. 76-81 Schneiderman, A. M. Analog Devices: 1986-1992 The First Balanced Scorecard!, from his website //http://www.schneiderman.com/.