成果主義における納得性と会計的業績評価尺度

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  • セイカ シュギ ニ オケル ナットクセイ ト カイケイテキ ギョウセキ ヒョウカ シャクド
  • Consent in Pay-for-Performance Systems and Accounting Measures of Performance Evaluation

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This paper studies the importance of consent in pay-for-performance systems and investigates the meaning of accounting measures in performance evaluation systems. The discussion is based on many investigations and researches into pay-for-performance systems, performance evaluation systems and management systems in Japanese and U.S. companies. In Japanese companies, especially large-sized ones, pay-for-performance systems have diffused for recent ten years. But on the other hand, they have many problems that should be solved, one of the most important ones is maintaining consent of the evaluated in performance evaluation systems. It is seemed to be a key for the success of introducing and applying pay-for-performance systems. Consent of the evaluated is supposed to be given from the confidence to measures and information of evaluation. Investigations conducted in Japanese and U.S. large companies make it clear that many executives and managers trust accounting measures highly in performance evaluation systems to decide performance-related pay.

source:Economic journal of Chiba University

identifier:6

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