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- Shirinashihama Yoshitaka
- Yamagata University, Faculty of Literature and Social Science
Bibliographic Information
- Other Title
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- 組織の公益志向と業績測定尺度の利用
- 組織の公益志向と業績測定尺度の利用 : 介護事業を対象として
- ソシキ ノ コウエキ シコウ ト ギョウセキ ソクテイ シャクド ノ リヨウ : カイゴジギョウ オ タイショウ ト シテ
- ――介護事業を対象として――
- Evidence from Nursing Homes
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Description
We researched whether extent of public interest orientation of organizations affect use of performance measurement indicators. We have two hypotheses. First, public interest orientations of organizations increase use of outcome measures. Second, public interest orientations of organizations decrease importance of financial indicators. The empirical analysis based on a sample of 77 nursing homes in Chiba prefecture provides results to partly support these hypotheses.
Journal
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- Melco Journal of Management Accounting Research
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Melco Journal of Management Accounting Research 7 (1), 39-51, 2014
The Melco Foundation
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Keywords
Details 詳細情報について
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- CRID
- 1390282680739923200
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- NII Article ID
- 130005074014
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- NII Book ID
- AA12323330
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- ISSN
- 21892776
- 18827225
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- NDL BIB ID
- 025873418
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
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- Abstract License Flag
- Disallowed