47
࠙
࠙◊✲ࣀ࣮ࢺࠚ
ࢃࡀᅜࡢ⟶⌮ィ◊✲࠾ࡅࡿ࣮ࣜࢲ࣮ࢩࢵࣉࡢ⨨࡙ࡅ
㸫ᩥ⊩ㄪᰝᇶ࡙ࡃ㢮ᆺ㸫
“Leadership” in Japanese Management Accounting Research
: Classification on literature survey
ᮾிᅜ㝿Ꮫ
ዟ 㝧
Tokyo International University Noriaki OKU
㸺Abstract㸼
In this paper, we studied about “leadership” on management accounting research in Japan by literature survey. We used two databases of CiNii and J-STAGE in the literature survey, and selected the papers with "management accounting" and "leadership”(both in Japanese)" as keywords. The IPO(input-process-output) model was applied in this paper to classify the research objects based on the selected 56 papers. As the result, we classified the selected papers into three types: ձleadership as input, ղ leadership as “catalyst” for management accounting systems, and ճ leadership as output.
2019 ᖺ 10 ᭶ 20 ᪥ ཷ 2019 ᖺ 12 ᭶ 20 ᪥ ཷ⌮
48 11. ࡣࡌࡵ ඃࢀࡓ⤒Ⴀᐇ㊶࠾࠸࡚ࠊ࣮ࣜࢲ࣮ࢩࢵࣉࡀᯝࡓࡍᙺࡢ㔜せᛶࡣኌ㧗ၐ࠼ࡽࢀ࡚ࡁ ࡓࠋࡓ࠼ࡤࠊDrucker(1961)ࡣࠊࠕᬑ㏻ࡢே㛫༟㉺ࡋࡓࡇࢆࡉࡏࡿࠖ࠸࠺⤌⧊ࡢ┠ⓗ ࠾࠸࡚ࠊ࣮ࣜࢲ࣮ࢩࢵࣉࡣ᭱ࡶ㔜せ࡞ࡶࡢ࡛࠶ࡿᣦࡋ࡚࠸ࡿࠋࡲࡓࠊ࣮ࣜࢲ࣮ࢩࢵࣉ ◊✲ࡢᶒጾ࡛࠶ࡿ Kotter(2014)ࡣࠊ࣮ࣜࢲ࣮ࢩࢵࣉࡣேࡢᚰࢆືࡋࠊᮃࡲࡋ࠸ᮍ᮶ࡢ ᐇ⌧✺ࡁືࡍᙺࡀ࠶ࡿᣦࡋ࡚࠸ࡿࠋ ࣮ࣜࢲ࣮ࢩࢵࣉࡣࠊࠕᣦᑟ⪅ࡢᙺ⫋ࡸ⫋ࠊᣦᑟຊࠊᣦᑟࡍࡿ⾜Ⅽࡸฟ᮶ࠊᣦᑟ⪅1ࠖ ࠸ࡗࡓពࡀ࠶ࡿࠋࡋࡋࠊ࣮ࣜࢲ࣮ࢩࢵࣉࡣࠊ⤒ႠᏛࡔࡅ࡛࡞ࡃᵝࠎ࡞㡿ᇦࡢㄽ⪅ࡀ ᵝࠎ࡞ሙ㠃࡛⏝࠸࡚࠾ࡾࠊከ⩏ⓗ⏝࠸ࡽࢀ࡚࠸ࡿࠋࡇࡢ୰ࡣࠊ࣮ࣜࢲ࣮ࢩࢵࣉࢆ࠶ࡿ✀ ࡢ⬟⸆ࡢࡼ࠺ᢅࡗ࡚࠸ࡿㄽㄪࡶࡳࡽࢀࡿࠋᐇ㝿ࠊ⤒Ⴀࡢཎᅉࡀ⤒Ⴀ⪅ࡢ࣮ࣜࢲ࣮ࢩ ࢵࣉࡢḞዴ࠶ࡿ࠸ࡗࡓࡇࡣࠊࡼࡃ⪥ࡍࡿࠋࡋࡋࠊࡇࡢࡼ࠺࡞ㄽㄪࡣࠊ⤖ᯝ⮳ࡗ ࡓཎᅉࢆࠊ࠶࠸ࡲ࠸࡞ពࢆᣢࡓࡏࡓ࣮ࣜࢲ࣮ࢩࢵࣉᢲࡋࡅ࡚࠸ࡿࡼ࠺ࡶࡳ࠼ࡿࠋ◊ ✲࠸࠺ほⅬ❧⬮ࡍࢀࡤࠊ࣮ࣜࢲ࣮ࢩࢵࣉࡢෆᐜࢆࡼࡾලయⓗ᥈ồࡍࡿᚲせࡀ࠶ࡿࡼ ࠺ᛮ࠺ࠋ ୍᪉ࠊ⟶⌮ィ◊✲࡛ࡶࠊࡋࡤࡋࡤࠊ⟶⌮ィࢩࢫࢸ࣒ࡢά⏝࠾ࡅࡿ࣮ࣜࢲ࣮ࢩࢵࣉ ࡢ㔜せᛶࡀㄽࡌࡽࢀ࡚ࡁࡓࠋࡇࢁࡀࠊࡇࢀࡲ࡛ࡢ⟶⌮ィ◊✲࠾࠸࡚ࠊලయⓗࠊ⟶⌮ ィ࣮ࣜࢲ࣮ࢩࢵࣉࡢ㛵ಀᛶ↔Ⅼࢆ⤠ࡗࡓ◊✲ࡣᚲࡎࡋࡶከࡃࡣ࡞࠸ࡼ࠺࡛࠶ࡿ (Abernethy et al.,2010)ࠋ๓㏙ࡢ Kotter ࡀᣦࡋ࡚࠸ࡿࡼ࠺ࠊ࣮ࣜࢲ࣮ࢩࢵࣉࡣࠊேࡢ ⾜ືࢆኚࡉࡏࡿࡶࡢࡋ࡚ᤊ࠼ࡽࢀ࡚࠸ࡿࡀࠊࡇࡢⅬࡣࠊ⟶⌮ィ࠾࠸࡚ࡶྠᵝ࡛࠶ࡿࠋ ࡓ࠼ࡤண⟬⟶⌮ࢩࢫࢸ࣒࡞ࡢ⏝ࢆ㏻ࡋࡓ⟶⌮ィࡢᐇ㊶ࡼࡾࠊ⤌⧊ᵓᡂဨࡢ⾜ື ࢆኚࡉࡏࡿࡇࢆᚿྥࡋ࡚ࡁࡓ࠸࠼ࡿࠋ࣮ࣜࢲ࣮ࢩࢵࣉࡶ⟶⌮ィࡶྠࡌᚿྥࢆ᭷ࡋ ࡚࠸ࡿ࡞ࡽࡤࠊ⟶⌮ィ◊✲࠾ࡅࡿ࣮ࣜࢲ࣮ࢩࢵࣉࡢ⨨࡙ࡅࢆ᫂ࡽࡍࡿᚲせࡀ࠶ ࡿࠋ࡞ࡐ࡞ࡽࠊࡓ࠼ࡤࠊ⤌⧊ᴗ⦼ࡢⰋࡋᝏࡋࡣࠊ⟶⌮ィࡢᐇ㊶ࡼࡿࡶࡢࡔࡅ࡛࡞ࡃࠊ ⤌⧊ᵓᡂဨࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡼࡿᙳ㡪ࡶྵࡲࢀ࡚࠸ࡿྍ⬟ᛶࡀ࠶ࡿࡽ࡛࠶ࡿࠋ ࡑࡇ࡛ࠊᮏ✏࡛ࡣࠊ⟶⌮ィ◊✲࠾ࡅࡿ࣮ࣜࢲ࣮ࢩࢵࣉࠊ≉⤒Ⴀ⪅ࡸࢳ࣮࣒࣮ࣜࢲ ࣮࠸ࡗࡓ⤌⧊ᵓᡂဨ㛵ࢃࡿ࣮ࣜࢲ࣮ࢩࢵࣉࡢ⨨࡙ࡅࢆ᫂☜ࡍࡿࡓࡵࡢ㊊ࡾ ࡋ࡚ࠊࢃࡀᅜࡢ⟶⌮ィ◊✲ࢆᑐ㇟ࡋࡓᩥ⊩ㄪᰝࢆ⾜࠺ࠋලయⓗࠊࢃࡀᅜࡢ⟶⌮ィ ◊✲࠾࠸࡚࣮ࣜࢲ࣮ࢩࢵࣉࡀࡢࡼ࠺ᢅࢃࢀ࡚ࡁࡓࡢࢆᴫほࡋࠊᚋࡢ⟶⌮ィ◊ ✲࡛࣮ࣜࢲ࣮ࢩࢵࣉࢆᢅ࠺㝿ࡢ◊✲ࡢᣐࡾᡤࡋ࡚ࠊ◊✲ᑐ㇟ᇶ࡙࠸ࡓ㢮ᆺࢆヨࡳ ࡿࠋ ௨㝆ࠊ2 ⠇࡛ࡣࠊㄪᰝ᪉ἲࢆ㏙ࡿࠋ3 ⠇࡛ࡣࠊㄪᰝᑐ㇟ࡢᩥ⊩ㄪᰝࡢ⤖ᯝࢆ᫂ࡽࡍ ࡿࠋ4 ⠇࡛ࡣࠊㄪᰝ⤖ᯝᇶ࡙ࡁ◊✲ᑐ㇟ࡢ㢮ᆺࢆ᳨ウࡍࡿࠋ5 ⠇࡛ࡣࠊ⤖ࡧࡋ࡚ᮏ✏ ࢆࡲࡵࡿࠋ
1 leadership. 2011. In Merriam-Webster.com. Retrieved December 10, 2019, from https://www.me rriam-webster.com/dictionary/leadership.
49 22. ㄪᰝ᪉ἲ ࢃ ࡀ ᅜ ࠾ ࡅ ࡿ ⟶ ⌮ ィ ◊ ✲ ࡢ ᩥ ⊩ ࢆ ᢳ ฟ ࡍ ࡿ ࡓ ࡵ ࠊ ᮏ ✏ ࡛ ࡣ ࠊ CiNii(https://ci.nii.ac.jp/)࠾ࡼࡧ J-STAGE(https://www.jstage.jst.go.jp/)ࢆ⏝ࡍࡿࠋCiNii ࡣࠊᅜ❧ሗᏛ◊✲ᡤࡀ㐠Ⴀࡍࡿࠊㄽᩥࠊᅗ᭩࣭㞧ㄅࡸ༤ኈㄽᩥ࡞ࡢᏛ⾡ሗࡢ᳨⣴ࡀ࡛ ࡁࡿࢹ࣮ࢱ࣮࣋ࢫ࣭ࢧ࣮ࣅࢫ࡛࠶ࡿࠋJ-STAGE㸦⛉Ꮫᢏ⾡ሗⓎಙ࣭ὶ㏻⥲ྜࢩࢫࢸ࣒㸧 ࡣࠊᅜ❧◊✲㛤Ⓨἲே⛉Ꮫᢏ⾡⯆ᶵᵓ (JST) ࡀ㐠Ⴀࡍࡿ㟁Ꮚࢪ࣮ࣕࢼࣝࣉࣛࢵࢺࣇ࢛࣮ ࣒࡛࠶ࡿࠋCiNii ࠾ࡼࡧ J-STAGE ࡣࠊࢃࡀᅜ᭱つᶍࡢᩥ⊩ࢹ࣮ࢱ࣮࣋ࢫ࡛࠶ࡾࠊࢃࡀᅜ ࡢ⟶⌮ィ◊✲ࡢ௦⾲ⓗ࡞◊✲ㄅ࡛࠶ࡿ᪥ᮏཎ౯ィ⟬ᏛⓎ⾜ࡢࠗཎ౯ィ⟬◊✲࠘ࡸ᪥ᮏ⟶ ⌮ィᏛⓎ⾜ࡢࠗ⟶⌮ィᏛ࠘ࡀⓏ㘓ࡉࢀ࡚࠾ࡾࠊᮏ◊✲ࡀㄪᰝᑐ㇟ࡍࡿᩥ⊩ᢳฟࡢጇ ᙜᛶࢆ᭷ࡍࡿࡶࡢ⪃࠼ࡽࢀࡿࠋ ᩥ⊩ᢳฟ࡛ࡣࠊࠕ⟶⌮ィࠖ࠾ࡼࡧࠕ࣮ࣜࢲ࣮ࢩࢵࣉࠖࢆ᳨⣴࣮࣮࢟࣡ࢻࡋ࡚ᩥ᳨⣴ ࢆ⾜࠸ࠊヱᙜࡍࡿㄽᩥࢆᢳฟࡍࡿࠋ࡞࠾ࠊᩥ⊩ᢳฟࡢࣉࣟࢭࢫ࡛ࡣࠊ᳨⣴࣮࣮࢟࣡ࢻ࡛ᶵᲔ ⓗᩥ⊩ࡀᢳฟࡉࢀࡿࡓࡵ⟶⌮ィ◊✲㛵㐃ࡍࡿࡶࡢ࡛ࡣ࡞࠸ᩥ⊩ࡶᢳฟࡉࢀࡿࠋࡑࡇ ࡛ࠊᢳฟࡉࢀࡿᩥ⊩ࢆ⤒Ⴀ⟶⌮ࡢࡓࡵࡢィ࠸࠺⟶⌮ィࡢᙺࠊ⤌⧊ᵓᡂဨ㛵㐃ࡍࡿ ࣮ࣜࢲ࣮ࢩࢵࣉ࠾ࡼࡧ⟶⌮ィ㛵㐃ࡍࡿ◊✲࠸࠺ほⅬࡽᐃᛶⓗ↷ྜࡋࡓୖ࡛ࠊᩥ ⊩ࡢྲྀᤞ㑅ᢥࢆ⾜࠺ࠋ ḟࠊ㑅ᢥࡉࢀࡓᩥ⊩ࡣࠊᩥ⊩ࡈࠕ࣮ࣜࢲ࣮ࢩࢵࣉࠖ࠸࠺᳨⣴࣮࣮࢟࣡ࢻ࡛ࡧ ᩥ᳨⣴ࡋࠊᩥ୰࡛ࠕ࣮ࣜࢲ࣮ࢩࢵࣉࠖࡀ⏝ࡉࢀ࡚࠸ࡿ㒊ศࢆ≉ᐃࡍࡿࠋ᭱ᚋࠊࠕ࣮ࣜࢲ ࣮ࢩࢵࣉࠖࡀࡢࡼ࠺࡞ࢥࣥࢸࢡࢫࢺ࡛ᢅࢃࢀ࡚࠸ࡿࢆᐃᛶⓗᢕᥱࡍࡿࠋ 3. ㄪᰝ⤖ᯝ ᮏ⠇࡛ࡣࠊ๓⠇ࡢㄪᰝ᪉ἲᩥ⊩ࢆᢳฟࡍࡿࠋࠕ⟶⌮ィࠖ࠾ࡼࡧࠕ࣮ࣜࢲ࣮ࢩࢵࣉࠖࢆ ᩥ᳨⣴ࡢ࣮࣮࢟࣡ࢻࡋ࡚⏝ࡋࡓ⤖ᯝࠊCiNii ࡛ࡣ 373 ௳ࠊJ-Stage ࡛ࡣ 109 ௳ࡢᩥ⊩ ࡀ㑅ᢥࡉࢀࡓࠋࡑࡢ୰ࡽࠊᮏ✏࡛ࡣࠊ56 ௳ࡢᩥ⊩ࢆ㑅ᢥࡋࡓ2ࠋࡑࢀࡒࢀࡢᩥ⊩࠾࠸࡚ ࠕ࣮ࣜࢲ࣮ࢩࢵࣉࠖࡣࠊ௨ୗࡢ(1)ࡽ(56)ࡢࡼ࠺ᢅࢃࢀ࡚࠸ࡓࠋ࡞࠾ࠊ㑅ᢥࡉࢀࡓᩥ⊩ࡣࠊ ౽ᐅⓗⓎ⾜ᖺࡢྂ࠸ࡶࡢࡽ㡰ࠊ(1)ࠊ(2)ࠊ(3)͐ࡢࡼ࠺㏻ࡋ␒ྕࢆࡗࡓࠋ (1)㛵ཱྀ(1959)
ᴗ⤒Ⴀࡢ┠ⓗࢆ㐩ᡂࡍࡿࡓࡵࠊBusiness Policy ࢆỴᐃࡋࠊBusiness Policy ࢆᐇࡍ ࡿ┠ᶆࢆタᐃࠊィ⏬ࡍࡿ⤒Ⴀᣦᑟ⪅ࡲࡓࡣࡑࡢ㞟ᅋࡣࠊ࣮ࣜࢲ࣮ࢩࢵࣉࢆᤸᥱࡍࡿᴗࡢᡤ ᭷⪅ࠊཷク⤒Ⴀ⪅➼࡛࠶ࡿ㏙ࡓࠋ (2)ᫍ㔝(1975) ཎ౯⟶⌮ࣉࣟࢭࢫ࠾ࡅࡿᣦ࣭ㄪᩚࣉࣟࢭࢫ࠾࠸࡚ࠊィ⏬ᇶ࡙࠸࡚ᇳ⾜άືࢆᣦᑟ ࡋ㸪ᵝࠎࡢ㒊㛛ࡸ⤌⧊㛫ཬࡧෆ࡛Ⓨ⏕ࡍࡿࢥࣥࣇࣜࢡࢺࢆㄪᩚࡍࡿᚲせࡀ࠶ࡿࡋ࡚ࠊࡑࡢ 2 ࣮ࣜࢲ࣮ࢩࢵࣉࢆ࣮࣮࢟࣡ࢻࡋ᳨࡚⣴ࡍࡿࠊPorter(1995)ࡀᣦࡋࡓࢥࢫࢺ࣭࣮ࣜࢲ࣮ࢩࢵࣉࢆྵ ࡴᩥ⊩ࡀከᩘᢳฟࡉࢀࡓࠋࡲࡓࠊ᭩ホࡸ⟶⌮ィ◊✲ࡣ㛵ಀࡢ࡞࠸ᩥ⊩ࡶᢳฟࡉࢀࡓࠋ
50 㝿ࠊ࣮ࣜࢲ࣮ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡀ㔜せ࡞ពࢆᣢࡗ࡚ࡃࡿ㏙ࡓࠋ (3)㛛⏣(1976) ࠕࣉࣛࣥࢽࣥࢢ࣭ࣉࣟࢢ࣑ࣛࣥࢢ࣭ࣂࢪ࢙ࢸࣥࢢ࣭ࢩࢫࢸ࣒ࠖ㸦ィ⏬⟇ᐃ࣭ࣉࣟࢢ࣒ࣛ సᡂ࣭ண⟬⦅ᡂࢩࢫࢸ࣒㸧࠾ࡅࡿࣉࣟࢢ࣑ࣛࣥࢢ࠾࠸࡚ࠊࢺࢵࣉ࣭࣐ࢿࢪ࣓ࣥࢺࡢᙉຊ ࡞࣮ࣜࢲ࣮ࢩࢵࣉࡀ㔜せ࡛࠶ࡿ㏙ࡓࠋ (4)㛗(1978) ⎔ቃࡀᏳᐃ࡛ࢺࢵࣉࡢᙉຊ࡞࣮ࣜࢲ࣮ࢩࢵࣉࡀᚲせ࡞⤌⧊య࡛ࡣࠊ㠀ཧຍⓗண⟬ࡢ᪉ࡀ 㧗࠸ᴗ⦼⤖ࡧࡃࡇࡶ࠶ࡿ㏙ࡓࠋ (5)㛛⏣(1979) ண⟬⤫ไࢩࢫࢸ࣒ࡢࠕࢱࢺ࣭ࢹࣜࢤ࣮ࢩࣙࣥࠖ㸦⥭ᐦⓗศᶒไᗘ㸧ࠕ࣮ࣝࢫ࣭ࢹࣜࢤ ࣮ࢩࣙࣥࠖ㸦ᨺ௵ⓗศᶒไᗘ㸧࠸࠺⤫ไ᪉ᘧࠊ⎔ቃ≧ἣ࠾ࡼࡧࢺࢵࣉ࣭࣐ࢿࢪ࣓ࣥࢺࡢ ࣮ࣜࢲ࣮ࢩࢵࣉ࣭ࢫࢱࣝࡀ㛵ಀࡍࡿ࠸࠺௬ㄝࢆ㏙ࡓࠋ (6)ᑠⳢ(1982) ᴗົ㈐௵࠶ࡿࣛࣥ⤒Ⴀ⟶⌮⪅ࡀண⟬⦅ᡂ㛵ࡍࡿពᛮỴᐃཧຍࡍࡿ㝿ࠊ㞟ᅋពᛮ Ỵᐃࡢ≧ἣせᅉࢺࢵࣉ࣭࣐ࢿࢪ࣓ࣥࢺࡲࡓࡣ㞟ᅋࡢ࣮ࣜࢲ࣮ࡢᢏ⬟ࡸ࣮ࣜࢲ࣮ࢩࢵࣉࡢ 㔜ࡉࢆㄆ㆑ࡍࡿᚲせࡀ࠶ࡿࡇࢆ㏙ࡓࠋ (7)ᯈᇉ(1985) ண⟬⦅ᡂ࠾ࡅࡿ♫ⓗ࡞య┠ᶆ㒊㛛ࡢ㒊㛛┠ᶆࡢᢡ⾪࠾࠸࡚ࠊ⯡⤒Ⴀᒙ࡛࠶ ࡿண⟬⦅ᡂ㈐௵⪅ࡀ࣮ࣜࢲ࣮ࢩࢵࣉࢆࡿ㏙ࡓࠋ (8)ᑠⳢ(1986) ண⟬⟶⌮㐣⛬࠾࠸࡚ࠊ࣮ࣜࢲ࣮ࢩࢵࣉ࣭ࢫࢱࣝࡼࡿᙳ㡪ࢆヲ⣽᥈✲ࡍࡿ࠸࠺ㄢ 㢟ࡀ࠶ࡿ㏙ࡓࠋ (9)ᑠⳢ(1987) ᐇドⓗ◊✲ࡋ࡚ࠊࣛࣥ⟶⌮⪅ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࠊண⟬⟶⌮ࢩࢫࢸ࣒ືᶵ࡙ࡅࡸಶே ࡢ‶㊊ឤ࡞ࡢ㛵ಀࡢศᯒࢆヨࡳࡓ࣮࣍ࣇࢫࢸࢵࢻ(G. H. Hofstede)ࡢ◊✲ࢆ᫂ࡽࡋࡓࠋ (10)ᆏཱྀ(1987) ┘╩⪅ࡀ⮬ᕫࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡢᆺࢆ♧ࡍᡭẁࡋ࡚ண⟬ࢆ⏝ࡍࡿ࠸࠺࣮ࢪࣜࢫ (C. Argyris)ࡢ◊✲ࢆ᫂ࡽࡋࡓࠋ (11)ᑠⳢ(1988) ࣮ࣜࢲ࣮ࢩࢵࣉண⟬㛵㐃ࡍࡿ⾜ືࡢ㛵ಀࢆศᯒࡍࡿࡓࡵࡢ㉁ၥ⚊ㄪᰝࢆ⾜ࡗࡓࢫ࢘ ࣮࣮ࣜࣥ࢞ࣔࣥ࢝(R. J. Swieringa and R. H, Moncur)ࡢ◊✲ࢆ᫂ࡽࡋࡓࠋ (12)㢗(1994)
ᴗ⦼⟶⌮ィᵓ⠏ࡢࡓࡵࡢணഛⓗ⪃ᐹࡋ࡚ࠊ⫋⬟ᶓ᩿ⓗ࡞ࢳ࣮࣒ࡀຠ⋡ⓗᶵ⬟ࡍࡿ ࡓࡵࡣࠊ࣮ࣜࢲ࣮ࢩࢵࣉࡀ㔜せ࡛࠶ࡿ㏙ࡓࠋ
(13)ᆏཱྀ(1994)
51 ࡿࡋ࡚ࠊ⤒Ⴀ⪅ࡢᡓ␎ⓗពᅗࡢᫎࡍࡿࠕࢺࢵࣉࢲ࢘ࣥᆺ⦅ᡂࠖࡢ㌿ࢆᅗࡿᚲせࡀ࠶ ࡾࠊண⟬ጤဨࡶࢺࢵࣉࡢᙉຊ࡞ᨭᣢ࣮ࣜࢲ࣮ࢩࢵࣉࡢࡶ㐠Ⴀࡉࢀࡿࡇࡀᚲせ࡛ ࠶ࡿ㏙ࡓࠋ (14)ᑠⳢ(1994) Byars(1991)ࡢᡓ␎ⓗ࣐ࢿࢪ࣓ࣥࢺ࣭ࣉࣟࢭࢫᇶ࡙࠸࡚ࠊᡓ␎ᐇ⾜࠾ࡅࡿ⤌⧊࣮ࣜࢲ ࣮ࢩࢵࣉࡀண⟬ࠊᶵ⬟ูᡓ␎ࠊࣔࢳ࣮࣋ࢩ࣭ࣙࣥࢩࢫࢸ࣒ࡢ㛤Ⓨᙳ㡪ࡍࡿࣔࢹࣝࢆ᫂ࡽ ࡋࡓࠋ (15)ᒾῡ(1995) ཎ౯⏬࠾ࡅࡿ㔜㔞⣭ࣉࣟࢲࢡࢺ࣐ࢿ࣮ࢪ࣮ࣕࡀ࣮ࣜࢲ࣮ࢩࢵࣉࢆⓎࡍࡿࡇࡼ ࡾࠊᵝࠎ࡞⤌⧊ෆࡢࢥࣥࣇࣜࢡࢺࡢㄪᩚཎ౯⏬ࢳ࣮࣒ࡢᖜ࡞ᶒ㝈⮬❧ᛶࡢ ࡀྍ⬟࡞ࡿ㏙ࡓࠋ (16)బ⸨(1995) ᪥ᮏᴗḢ⡿ࡢᴗ࠾࠸࡚ࠊࢺࢵࣉࢲ࢘ࣥࡸ࣎ࢺ࣒ࢵࣉ࠸ࡗࡓண⟬⦅ᡂࡢ࣮ࣜ ࢲ࣮ࢩࢵࣉ࡛ࡣ᫂☜࡞ᕪ␗ࡀ࡛ࡿࡼ࠺࡛࠶ࡿ㏙ࡓࠋ (17)㛗ᆏ(1997) IT ࡼࡿࢥࢫࢺపῶάື࠾࠸࡚ࠊ⤒Ⴀࢺࢵࣉࡢ⌮ゎ࣮ࣜࢲ࣮ࢩࢵࣉࡀᚲせ࡛࠶ࡿ ㏙ࡓࠋ (18)୕▮(1997) ிࢭࣛࡢ࣓࣮ࣂ⤒Ⴀ╔┠ࡋࠊ࣓࣮ࣂ3ࡢ࣮ࣜࢲ࣮࣓࣮ࣂࡢ⤒Ⴀࢆ௵ࡏࡿࡇ ࡼࡗ࡚㸪ࡇࡢ₯ᅾ⬟ຊࢆᘬࡁฟࡋࡉࡽఙࡤࡋ࡚࠸ࡇ࠺࠸࠺ࠊ࣮ࣜࢲ࣮⫱ᡂࡢࡓࡵࡢOJT ࢩࢫࢸ࣒࠸࠺ഃ㠃ࡶ࠶ࡿ㏙ࡓࠋ (19)బ⸨(1998) ཎ౯ព㆑᰿࠸ࡓ⤌⧊㢼ᅵࢆ㔊ᡂࡍࡿせᅉࡋ࡚ࠊࢺࢵࣉ࣭࣐ࢿࢪ࣓ࣥࢺࡢ⾜ືࡀ࠶ࡿ ࡋࠊࢺࢵࣉ࣭࣐ࢿࢪ࣓ࣥࢺࡣ⟇ᐃࡉࢀࡓᡓ␎ࡢពᅗࢆᚑᴗဨఏ㐩ࡋࠊᙼࡽࡀࡑࡢពᅗࢆ ⌮ゎࡋᐇ⾜ࡍࡿࡼ࠺࣮ࣜࢲ࣮ࢩࢵࣉࢆⓎࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸㏙ࡓࠋ (20)㣤ሯ(1999)
ABC(Activity Based Costing)/ABM(Activity Based Management)ᐇࢳ࣮࣒ࡢ࣮ࣜࢲ ࣮ࢩࢵࣉࡣࠊABC/ABM ᐇ࡛↔Ⅼࢆ࠶࡚࡚࠸ࡿ㒊⨫➼ᒓࡍࡿࢳ࣮࣒࣭࣓ࣥࣂ࣮ࡀᫎ ࡉࢀࡿࡁ࡛࠶ࡿ㏙ࡓࠋ (21)⏣(2000) ▱ⓗ㈨⏘ࡢ⟶⌮ࢆຓࡍࡿᡭẁࡋ࡚᪥ᮏ⤒Ⴀရ㉁㈹ࡢࣇ࣮࣒࣮ࣞ࣡ࢡ╔┠ࡋࠊࡑࡢ ホ౯㡯┠࠾࠸࡚ࠊ⤒Ⴀࣅࢪ࣮ࣙࣥࣜࢲ࣮ࢩࢵࣉࡢホ౯㡯┠ࡀ࠶ࡿࡇࢆ᫂ࡽࡋࡓࠋ (22)⚟⏣(2000) 3 ிࢭࣛࡢ♫ෆ࡛ࡣࠊࡓ࠼ࡤ〇㐀࡛࠶ࢀࡤᕤ⛬ࡈ㸪Ⴀᴗ࡛࠶ࢀࡤᆅᇦࡈࠊᢸᙜရ✀ẖࡈ࡞ࡢ༢ ࠕ࣓࣮ࣂࠖࡤࢀࡿ10 ே๓ᚋࡢࣉࣟࣇࢵࢺࢭࣥࢱ࣮ࡀࡘࡃࡽࢀࡿ(୕▮, 1997)ࠋ
52 ࣈࣛࣥࢻ࣭ ࢥࣥࢧࣝࢸࣥࢢ♫࡛࠶ࡿࣥࢱ࣮ࣈࣛࣥࢻ♫ࡼࡗ࡚㛤Ⓨࡉࢀࡓࣈࣛࣥ ࢻ࣭࢚ࢡࢸ ᐃࡢ᪉ἲ࠾࠸࡚ࠊࣈࣛࣥࢻຊࢆホ౯ࡍࡿ㝿ࡢせᅉࡋ࡚ࠊ࣮ࣜࢲ࣮ࢩࢵ ࣉࠊᏳᐃᛶࠊᕷሙࠊᅜ㝿ᛶࠊືྥࠊἲⓗ࡞ಖㆤࡢ㸵ࡘࡢせᅉࡀ࠶ࡿ㏙ࡓࠋ (23)ᑠⳢ(2001) ᡓ␎⟶⌮ィࡢ㸯ࡘࡋ࡚ࠊࣈࣛࣥࢻ౯್ࡢࣔࢽࢱࣜࣥࢢࡀ࠶ࡿࡋࠊࡇࢀࡣࠊලయⓗࠊ ࣈࣛࣥࢻࡢᙉࡳࡢせ⣲ࡋ࡚࣮ࣜࢲ࣮ࢩࢵࣉ➼ࢆᰝᐃࡋࠊ࠶ࡿࣈࣛࣥࢻࢆ㈈ົⓗホ౯ࡍ ࡿࡇ࡛࠶ࡿ㏙ࡓࠋ (24)ᑠⳢ(2002) BSC(Balanced Scorecard)ࡢᑟධࡼࡾࠊ࢚ࢢࢮࢡࢸࣈࡢ࣮ࣜࢲ࣮ࢩࢵࣉࢆ㏻ࡌ࡚ᨵ㠉 ࢆಁࡍࡇࡀᐇ⌧ࡉࢀࡿ࠸࠺Kaplan and Norton(2001)ࡢᣦࢆ᫂ࡽࡋࡓࠋ (25)ᒣᮏ(2002) ㈨ᮏண⟬㛵ࡍࡿࣥࢣ࣮ࢺㄪᰝࡢ⤖ᯝࢆࡶࠊࢢ࣮ࣟࣂࣝᴗࡋ࡚㣕㌍ࡍࡿࡓࡵ ࡣࠊࢺࢵࣉࡢᙉ࠸࣮ࣜࢲ࣮ࢩࢵࣉ࡞࠸ࡋࡣࠊᾏእࡢ┤᥋ࡢࢥ࣑ࢵࢺ࣓ࣥࢺࡀᚲせ࡛࠶ࡿ ㏙ࡓࠋ (26)㛗㇂ᕝ(2002) BSC ࢆᑟධࡋ࡚ᡓ␎ᚿྥࡢ⤌⧊ࢆᵓ⠏ࡍࡿࡢᡂຌࡋࡓᴗඹ㏻ࡋࡓࣃࢱ࣮ࣥࡋ࡚ࠊ ࢺࢵࣉࡢ࣮ࣜࢲ࣮ࢩࢵࣉࢆ㏻ࡌ࡚ኚ㠉ࢆಁ㐍ࡍࡿ࠸࠺ཎ๎ࡀ࠶ࡿ࠸࠺ Kaplan and Norton(2001)ࡢᣦࢆ᫂ࡽࡋࡓࠋ (27)ᑠⳢ(2003) 㧗ᗘሗ♫࡛ࡣࠊ▱ⓗ㈨ᮏ㸦࣮ࣜࢲ࣮ࢩࢵࣉࢆᣢࡘ᭷⬟࡞⟶⌮⪅࡞㸧ࡀ➇தୖࡢ せ࡞ไ⣙᮲௳࡞ࡿ࠸࠺Hope and Fraser(2003)ࡢᣦࢆ᫂ࡽࡋࡓࠋ
(28)ᮌᮧ(2003) ▱ⓗ㈨⏘ࡢᵓᡂせ⣲ࡋ࡚ࠊ⤌⧊㈨⏘ࡀ࠶ࡾࠊࡉࡽࠊ⤌⧊㈨⏘ࡢ୰࣮ࣜࢲ࣮ࢩࢵࣉࢆ ⨨࡙ࡅ࡚࠸ࡿࠋ (29)ᯇᮌ(2003) ఫ㟁ᕤ࠾ࡅࡿ MPC(mini-profit center)࠾࠸࡚ࠊMPC ࡢ࣮ࣜࢲ࣮ࡀ㒊ୗࢆ࣮ࣜࢻ ࡋ࡚࠸ࡃࡓࡵࡢ࣮ࣜࢲ࣮ࢩࢵࣉࢆ㌟ࡘࡅࡿࡇࢆࡡࡽ࠸ࡋ࡚࠸ࡿ㏙ࡓࠋ (30)ཎ(2003) ᯇୗ㟁ჾࡢ⤒Ⴀᨵ㠉╔┠ࡋࠊ”ᴗࢻู࣓ࣥศ♫”⤌⧊͆㈨ᮏࢥࢫࢺ㔜ど͇ホ౯ไᗘ ࡀ᪂⤒Ⴀ⟶⌮ไᗘࡢ୧㍯࡞ࡾᚓࡿࡣࠊࢺࢵࣉࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡗ࡚࠸ࡿ㏙ ࡓࠋ (31)ᑠⳢ(2004) ᡓ␎࣐ࢵࣉ࡛↓ᙧ㈨⏘ࡢ㸯ࡘࡋ࡚࣮ࣜࢲ࣮ࢩࢵࣉࢆྵࡴ⤌⧊㈨⏘ࡀ⨨࡙ࡅࡿࡇ ࡼࡾࠊ↓ᙧ㈨⏘ࡀᡓ␎ᴗ⦼ࡢࡼ࠺㛵㐃ࡋ࡚࠸ࡿࡢࢆヲ⣽ࡘᐜ᳨᫆ド࡛ࡁࡿ ࠸࠺Kaplan and Norton(2004)ࡢᣦࢆ᫂ࡽࡋࡓࠋ
53 ࣛࣂࣝᴗࡢࢥࣥ࢝ࣞࣥࢺ࡞άືࢆ㏻ࡌ࡚㒊ရࡢ㧗ᛶ⬟ࠊపࢥࢫࢺࢆᐇ⌧ࡉࡏࠊ〇 ရࡢపࢥࢫࢺࠊప౯᱁ࡼࡗ࡚ᬑཬࢆຍ㏿ࡉࡏࠊ〇ရࡢୡ⏺ᶆ‽ࡢ⋓ᚓࢆ≺࠺㝿ࠊࢺࢵࣉࡢ ᙉຊ࡞࣮ࣜࢲ࣮ࢩࢵࣉ࡞ࡋࠊࣛࣂࣝᴗྠኈࡢ㛤Ⓨࡢࢥࣥ࢝ࣞࣥࢺయไࡣᐇ⌧࡛ࡁ࡞ ࠸㏙ࡓࠋ (33)ᫍ㔝(2005) ᴗ⦼ホ౯ᨵ㠉࠾࠸࡚ࠊᴗෆࡢேᮦ 1 ேࡦࡾᑐࡋ࡚࣮ࣜࢲ࣮ࢩࢵࣉࡢ࠶ࡾ᪉࡞ ከᵝࢡࢭࢫ࡛ࡁࡿࢩࢫࢸ࣒ࢆࡘࡃࡿࡁ࡛࠶ࡿ㏙ࡓࠋ (34)㏆⸨(2005) ⟶⌮ィࢩࢫࢸ࣒࣭ᐇົࡢࢳ࢙ࣥࢪࡢࣉࣟࢭࢫ࡛ࠊ࣮ࣜࢲ࣮ࢩࢵࣉࡀᙳ㡪ࡋ࡚࠸ࡿ࠸࠺ Cobb et al.(1995)ࡢ◊✲ࢆ᫂ࡽࡋࡓࠋ (35)எᨻ(2005) ఫᏯタഛᶵჾ࣓࣮࣮࢝A ♫ࡢ◊✲ࡢ୰࡛ࠊA ♫ࡀ᪥ᮏ⤒Ⴀရ㉁㈹ࡢ⪃࠼᪉ࢆ᥇⏝ࡋ ࡚࠸ࡿࡋࠊࡑࡢࢭࢫ࣓ࣥࢺᇶ‽ࡢ୰࡛≉ຊⅬࡀ⨨ࢀࡓࡢࡣᡓ␎ࡢ⟇ᐃ࣮ࣜࢲ࣮ ࢩࢵࣉ࡛࠶ࡗࡓ㏙ࡓࠋ (36)⯪ᮏ(2006) BSC ࡢᑟධࢆᡂຌࡉࡏࡿࡓࡵࡣࠊࢺࢵࣉࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡢࡳ࡞ࡽࡎࠊᵝࠎ࡞ᥦࡸ ⌧ሙࡢኌࢆྲྀࡾ㎸ࡳࡸࡍ࠸⤌⧊ᩥࡢᵓ⠏ࡀ⤌⧊ồࡵࡽࢀࡿࡀࠊ⟶⌮ィࢩࢫࢸ࣒ࡢᑟ ධࡼࡗ࡚⤌⧊ᩥᙳ㡪ࡀཬࡪࠊࡑࡢᚋࡢሗㄆ▱ࡸࠊෆⓎືᶵࡅࠊࡑࢀࡼࡗ࡚ࡶ ࡓࡽࡉࢀࡿ⤌⧊ᡂဨࡢ⾜ືࡲ࡛ᙳ㡪ࡀཬࡪྍ⬟ᛶࡀ࠶ࡿ㏙ࡓࠋ (37)୕▮(2007) ᪥ḟỴ⟬ࢆᑟධࡋࡓᴗࢆ㏻ࡋ࡚ࠊ⟶⌮ィࢩࢫࢸ࣒ࡢタィࢆᕤኵࡍࡿࡇࡀ㸪ᚑᴗ ဨࡢ⤒Ⴀ⪅ព㆑ࡢ㔊ᡂࡘ࡞ࡀࡿྍ⬟ᛶࢆᣦࡋࡓࠋ (38)బ⸨(2007) ⤌⧊ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡼࡿ᪉ྥ࡙ࡅࡀ࡞ࡉࢀࡓࡋ࡚ࡶࠊಶே⤌⧊ࡢ┠ᶆࡀ୍⮴ࡋ ࡞ࡅࢀࡤࠊ⤌⧊ࡢ┠ᶆࡸᡓ␎ࡣ㐩ᡂࡉࢀ࡞࠸ሙྜࡀ࠶ࡿᣦࡋ࡚࠸ࡿࠋ (39)ᒸ(2008) ࢩࢢ࣐࣭ࢧࢫࢸࢼࣅࣜࢸ࣭ࢫࢥ࣮࢝ࢻࡢ๓ᥦࡢ࡞ࡿࢩࢢ࣐࣭࢞ࢻࣛࣥ╔┠ࡋࠊ ࡑࡢ୰ࡢ࣐ࢿࢪ࣓ࣥࢺ࣭ࣇ࣮࣒࣮ࣞ࣡ࢡ࠾࠸࡚ࠊࢧࢫࢸࢼࣅࣜࢸࡢࡓࡵࡢࣅࢪࣙࣥࡢᐃ ⩏࡙ࡅࢆ⾜࠸㸪ࡑࢀࢆࢧ࣏࣮ࢺࡍࡿ࣮ࣜࢲ࣮ࢩࢵࣉࢆ☜ಖࡍࡿࡇࡀグ㏙ࡉࢀ࡚࠸ࡿࡇ ࢆ᫂ࡽࡋࡓࠋ (40)ෆ⏣(2008) ᶒຊ᱁ᕪࡢࡁ࠸ᩥࡢᡂဨࡣ㸪ಶே㛫ࡢᖹ➼ࡣ᭱ᑠࡉࢀࡿࡁࡔಙࡌࡿᶒຊ᱁ ᕪࡢᑠࡉ࠸ᩥࡢᡂဨẚ࡚ࠊ㒊ୗࡣୖྖࡀ⮬ศࡼࡾ㈼࠸ࡇࢆᮇᚅࡋࠊពᛮỴᐃ㒊ୗ ࢆ㛵ࡉࡏࡿୖྖࢆࡴࡋࢁẟ࡞࣮ࣜࢲ࣮ࢩࢵࣉࡢࡋࡿࡋぢࡿ࠸࠺ Hofstede(1991)ࡢ ᣦࢆ᫂ࡽࡋࡓࠋ (41)⚟ᓥ(2009)
54 ⟶⌮ィࢩࢫࢸ࣒ࡢタィᒁ㠃࠾࠸࡚ࠊ࣐ࢿࢪ࣮ࣕࡢㄆ▱ࣃࢱ࣮ࣥࡸࠊ࣮ࣜࢲ࣮ࢩࢵࣉ࣭ ࢫࢱࣝ࡞ࡢ⾜ືⓗഃ㠃ࡢ╔┠ࡸࠊࢩࢫࢸ࣒タィࡢཧຍࢆಁࡍࡇࡀ㔜せ࡛࠶ࡿ ࠸࠺Macintosh(1985)ࡢᙇࢆ᫂ࡽࡋࡓࠋ (42)Ḉ(2010) ࢥ࣮࣏࣮ࣞࢺ࣭ࣞࣆࣗࢸ࣮ࢩࣙࣥࡣࠊᴗࡢෆⓗ࡞ၥ㢟㸫⤌⧊ᵓ㐀ࠊ⤌⧊ᩥࠊࣅࢪ࣭ࣙࣥ ᡓ␎ࠊ࣮ࣜࢲ࣮ࢩࢵࣉࠊCI(Corporate Identity)ࠊ⫋ሙ⎔ቃ㸫ࢆ⫼ᬒࡋ࡚ࠊ⤒Ⴀ⪅ᚑᴗ ဨࡀࠊᢞ㈨ᐙࠊ㢳ᐈࠊമᶒ⪅ࠊ୍⯡⏕ά⪅ࠊ࣓ࢹࠊࢧࣉ࣮ࣛࣖ࡞ࡢ║ᫎࡗࡓ♫ ⓗᐇࡢ࡛ᫎ࠶ࡿ㏙ࡓࠋ (43)ᒾ⏣(2010) RQ(reputation quotient)࠾࠸࡚ࠊᑗ᮶ࡘ࠸࡚᫂☜࡞ࣅࢪࣙࣥᙉ࠸࣮ࣜࢲ࣮ࢩࢵࣉ ࢆࡶࡗ࡚᪂ࡓ࡞ᕷሙᶵࢆ㛤ᣅࡍࡿ⤒Ⴀ⪅ࡀ࠸ࡿᴗࡀホ౯ࡉࢀࡿ㏙ࡓࠋ (44)ᶓ⏣࣭ጒᑿ(2011) ᮾド୍㒊ୖሙᴗࢆᑐ㇟ࡋࡓ㉁ၥ⚊ㄪᰝᇶ࡙ࡁࠊ♫㛗ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡋ࡚ࠊ Abernethy et al.(2010)౫ᣐࡋࡓࠕ㓄៖ᆺ࣮ࣜࢲ࣮ࢩࢵࣉࠖࠕᵓ㐀࡙ࡃࡾᆺ࣮ࣜࢲ࣮ࢩ ࢵࣉࠖ࠸࠺㸰ࡘࡢᅉᏊࢆᢳฟࡋࡓୖ࡛ࠊ♫㛗ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡀண⟬⟶⌮ࡢᑐᛂࡢ㐪࠸ ᵝࠎ࡞ᙳ㡪ࢆ࠼࡚࠸ࡿ㏙ࡓࠋ (45)ጒᑿ࣭⚟ᓥ(2012) ຍⓏ(1993)࠾ࡼࡧ㇂(1996)ࢆᘬ⏝ࡋ࡚ࠊ㧗ᗘࡋࡓཎ౯⏬ࡢᐇྥࡅࡓ※ὶ⟶⌮ࠊ࣐ ࣮ࢣࢵࢺࣥᚿྥࠊࣛࢢࣅ࣮᪉ᘧࡢ〇ရ㛤Ⓨࡢᐃ╔ࡣࢺࢵࣉ࣭࣐ࢿࢪ࣓ࣥࢺࡢᙉຊ࡞࣮ࣜ ࢲ࣮ࢩࢵࣉࡀᚲせ࡛࠶ࡿ㏙ࡓࠋ (46)ㅖ⸨(2012) ཎ౯⏬࠾ࡅࡿ࢚ࣥࣃ࣓࣡ࣥࢺ╔┠ࡋࠊࢺࣛࣥࢫࣇ࢛࣮࣓ࢩࣙࢼࣝ࡞࣮ࣜࢲ࣮ࢩ ࢵࣉࡀ⤌⧊ᵓᡂဨ♫ⓗ୍యឤࢆࡶࡓࡽࡍࡇࢆ㏻ࡌ࡚࢚ࣥࣃ࣓࣡ࣥࢺࡀᚓࡽࢀࡿ࠸ ࠺Kark et.al.(2003)ࡢ◊✲ࢆ᫂ࡽࡋࡓࠋ (47)ఀ⸨(2012) ᕷሙ㐀ࡍࡿᡓ␎ࡑࡢࡶࡢࢆᵓࡍࡿࡓࡵࡣࠊᡓ␎࢟ࣕࣥࣂࢫࡸᡓ␎ࢫࢺ࣮࣮ࣜࡢ࢟ ࣮ࣛࣃࢫ࠸ࡗࡓࢶ࣮ࣝࢆ⏝࠸ࡿ⬟ຊࡸࠊ㐣ཤࡢ⮬♫♫ࡢኻᩋࢆࢹ࣮ࢱ࣮࣋ࢫ ࡋ࡚࠸ࡘ࡛ࡶཧ↷࡛ࡁࡿࡼ࠺࡞ሗᢏ⾡ࡢᵓ⠏ࠊ࠶ࡿ࠸ࡣᡓ␎⟇ᐃࡸⓎᡓ␎ࢆಁࡍ⤌⧊ ᩥࠊ࣮ࣜࢲ࣮ࢩࢵࣉࠊ౯್ほඹ᭷࠸ࡗࡓࣥࢱࣥࢪࣉࣝࢬࡀồࡵࡽࢀࡿ㏙ࡓࠋ (48)ᒣ᰿࡞(2013) ᴗࡢᢞ㈨ࣉࣟࢭࢫࡢᵓ㐀ࢆ⌮ゎࡍࡿ୰࡛ࠊ⤌⧊ᵓ㐀ࡸ࣮ࣜࢲ࣮ࢩࢵࣉࡢࢫࢱࣝࠊ㈈ົ ≧ែࢆྜࢃࡏ࡚⎔ቃࡢ☜ᐇᛶࡢ᳨ウࡢᚲせᛶࢆᣲࡆ࡚࠸ࡿ Pike(1988)ࡢ◊✲ࢆ᫂ࡽ ࡋࡓࠋ (49)㓇(2013) ᪥ᮏ⤒Ⴀရ㉁㈹࠾ࡅࡿ࣮ࣜࢲ࣮ࢩࢵࣉࡢホ౯㡯┠ࡀBSC 㛵㐃ࡋ࡚࠸ࡿࡇࢆ᫂ࡽ ࡋࡓࠋ
55 (50)Ώ㑔࣭ጒᑿ(2014) ࣀ࣮࣋ࢩ࣭ࣙࣥࣉࣟࢪ࢙ࢡࢺ㛵ಀࡢ῝࠸࣮ࣜࢲ࣮ࢩࢵࣉ࣭ࢫࢱࣝ࠾ࡼࡧ⤌⧊㢼ᅵࡀࠊ ಶே㛫ࡸ⤌⧊ࡢグ᠈㛵ࡍࡿᴫᛕ࡛࠶ࡿࢺࣛࣥࢨࢡࢸࣈ࣭࣓࣮࣭ࣔࣜࢩࢫࢸ࣒ࡢࡼ࠺ ࡞ᙳ㡪ࢆཬࡰࡍࡘ࠸࡚ศᯒࡋࡓHammedi et al.(2013)ࡢ◊✲ࢆ᫂ࡽࡋࡓࠋ (51)༡㞼(2014) MUFJ ࡢ࠾࠸࡚ࠊ♫㛗ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡢࡶࠊ⤒Ⴀ⌮ᛕ࣭ဴᏛࡋ࡚ࡢ CSR ⤒Ⴀ⟶⌮ࡢඹ㏻ᇶ┙ࡋ࡚ࡢBSC ࢆ୍యࡋ࡚ᾐ㏱ࡉࡏࡓ㏙ࡓࠋ (52)㜰ཱྀ(2014) 㝔ࡢᩥᅵተࡢኚ㠉ࡣ࣐ࢿࢪ࣓ࣥࢺ࣮ࣜࢲ࣮ࢩࢵࣉࡢ୧᪉ࡀᚲせ࡛࠶ࡿࡀࠊ᥎㐍 ࣭ ᨭ⤌⧊ࡋ࡚ࡢ⏬㒊㛛ࡀࢧ࣏࣮ࢺࡍࡿࡶ㔜せ࡛࠶ࡿ㏙ࡓࠋ (53)୰ᮧ(2015) ⬺ண⟬⟶⌮ぶᛶࡢ࠶ࡿࡑࡢࡢᡭἲࡋ࡚ࠊHenry(2009)ᇶ࡙࠸ࡓࠊ┠ⓗᚿྥࠊಙ ᛕࡢຬẼࠊே᱁ⓗࣉ࣮ࣟࢳࠊ࢚ࣥࣃ࣓࣡ࣥࢺࠊ⥅ᢎィ⏬ࠊឤⓗ▱ᛶࡽ࡞ࡿ⌮ⓗࣜ ࣮ࢲ࣮ࢩࢵࣉࡀ࠶ࡿ㏙ࡓࠋ (54)ᗡ㇂(2015)
TDABC(Time driven Activity Based Costing)ࡢタィࢆ㏻ࡌ࡚ᴗົᨵၿࢆಁ㐍ࡉࡏࡿࡣ ⤌⧊ᵓᡂဨࡢཧຍ㸦ဨཧຍᆺ㸧㐺ษ࡞࣮ࣜࢲ࣮ࢩࢵࣉ࣭ࢫࢱࣝ(㓄៖ᚿྥࡢ࣮ࣜࢲ࣮) ࡢᏑᅾࡀᚲせᣦࡋࡓHoozée and Bruggeman(2010)ࡢ◊✲ࢆ᫂ࡽࡋࡓࠋ
(55)ጒᑿ࣭ᶓ⏣(2015) ᮾド୍㒊ୖሙᴗࢆᑐ㇟ࡋࡓ㉁ၥ⚊ㄪᰝࡼࡾࠊኚ㠉ᆺ࣮ࣜࢲ࣮ࢩࢵࣉࡣỈᖹⓗࣥ ࢱࣛࢡࢸࣈ࣭ࢿࢵࢺ࣮࣡ࢡࡢᵓ⠏ᙉ࠸┤᥋ⓗ࡞ṇࡢᙳ㡪ࢆ࠼ࡿࡇࠊኚ㠉ᆺ࣮ࣜࢲ࣮ ࢩࢵࣉࡀண⟬ࡢά⏝ࡢ≉ᚩࡀỈᖹⓗࣥࢱࣛࢡࢸࣈ࣭ࢿࢵࢺ࣮࣡ࢡࡢᵓ⠏࠼ࡿᙳ㡪 ࢆᙅࡵࡿ㏙ࡓࠋ (56)㉺ᬛ(2016) ࣥࢱࣥࢪࣈࣝࢬࡀṇࡢᴫᛕࡘⰋ࠸ࡶࡢࡔ࠸࠺ᬯ㯲ࡢ๓ᥦࡀ⨨ࢀࡀࡕ࡛࠶ࡿࡀࠊ ࣮ࣜࢲ࣮ࢩࢵࣉࡀࠕⰋ࠸࣮ࣜࢲ࣮ࢩࢵࣉࠖࡢ㠃ࠊࠕᝏ࠸࣮ࣜࢲ࣮ࢩࢵࣉࠖࡀ༊ูࡉࢀࡿࡼ ࠺ࣥࢱࣥࢪࣈࣝࢬࡣࠊ㈇ࡢࣥࢱࣥࢪࣈࣝࢬࡶྵࡲࢀࡿࡋ࡚㏙ࡓࠋ 44. ◊✲ᑐ㇟ᇶ࡙ࡃ㢮ᆺ ᮏ⠇࡛ࡣࠊ๓⠇࡛㑅ᢥࡉࢀࡓ56 ௳ࡢᩥ⊩ࢆࡶ࣮ࣜࢲ࣮ࢩࢵࣉࡀࡢࡼ࠺ᢅࢃࢀ࡚ ࠸ࡿࡢ࠸࠺◊✲ᑐ㇟ᇶ࡙ࡃ㢮ᆺࢆヨࡳࡿࠋ㢮ᆺࡢᇶ‽ࡣࠊ࠸ࡃࡘࡢᇶ‽ࡀ⪃ ࠼ࡽࢀࡿࠋࡓ࠼ࡤࠊ⟶⌮ィࢩࢫࢸ࣒ࡢ⟶⌮㐣⛬㸦e.g. PDCA(plan-do-check-action)࠸ ࠺⟶⌮㐣⛬࡞㸧ᇶ࡙࠸࡚ᩥ⊩ࢆᩚ⌮ࡍࡿࡇࡀ⪃࠼ࡽࢀࡿࠋࡋࡋࠊ⟶⌮ィࢩࢫࢸ࣒ ࡢ⏝࠾࠸࡚ࠊ≉ᐃࡢ⟶⌮㐣⛬㸦e.g. ィ⏬ẁ㝵ࡸᐇ⾜ẁ㝵࡞㸧㝈ᐃࡋ࡚ࠊࡑࡢ㝿ࡢࣜ ࣮ࢲ࣮ࢩࢵࣉࡘ࠸᳨࡚ウࡋ࡚࠸ࡿᩥ⊩ࡣࢇ࡞࠸ࠋࡇࢀ࡛ࡣࠊ㑅ᢥࡉࢀࡓᩥ⊩ࢆ⥙⨶ ⓗᩚ⌮ࡍࡿࡇࡀ㞴ࡋ࠸ࠋࡲࡓࠊ≉ᐃࡢ⟶⌮ィࢩࢫࢸ࣒㸦e.g. ABC ࡸཎ౯⏬ࠊBSC
56 ࡞㸧ᇶ࡙࠸࡚ᩥ⊩ࢆᩚ⌮ࡍࡿࡇࡶ⪃࠼ࡽࢀࡿࠋࡋࡋࠊᩥ⊩ࡢ୰ࡣࠊ ᅗ1.⟶⌮ィ◊✲࠾ࡅࡿ࣮ࣜࢲ࣮ࢩࢵࣉࡢ㢮ᆺ ≉ᐃࡢ⟶⌮ィࢩࢫࢸ࣒ࢆ㝈ᐃࡋ࡚࠸࡞࠸ࡶࡢ࠶ࡿࡓࡵࠊࡇࡢᇶ‽ᚑࡗ࡚ࡶࠊ⥙⨶ⓗᩚ ⌮ࡍࡿࡇࡀ㞴ࡋ࠸ゝࢃࡊࡿࢆ࠼࡞࠸ࠋ ࡑࡇ࡛ࠊᮏ✏࡛ࡣࠊ๓⠇ࡢᩥ⊩ࢆ⥙⨶ⓗᩚ⌮ࡍࡿࡓࡵࠊ㢮ᆺࡢ㝿ከ⏝ࡉࢀࡿIPO ࣔࢹࣝ㸦Input-Process-Output㸧ࢆ⏝࠸࡚ࠊ◊✲ᑐ㇟ᇶ࡙ࡃ㢮ᆺࢆ᳨ウࡋࡓ࠸ࠋࡇࡢࣔ ࢹࣝࡣࠊලయⓗࠊ⟶⌮ィࢩࢫࢸ࣒ࢆࠕࣉࣟࢭࢫࠖࢆ⟶⌮ࡍࡿᡭẁࡋ࡚⨨࡙ࡅࠊࠕ ࣥࣉࢵࢺࠖࡀࠕࣉࣟࢭࢫ࡛ࠖኚࡉࢀ࡚ࠕ࢘ࢺࣉࢵࢺࠖࢆ⏕ࡳฟࡍ࠸࠺ࣔࢹ࡛ࣝ࠶ࡿࠋ ࡇࡢࣔࢹࣝᚑࡗ࡚ࠊ๓⠇ࡢᩥ⊩ࡣࠊḟࡢࡼ࠺ࡁࡃ㸱ࡘศ㢮ࡉࢀࡿ⪃࠼ࡽࢀࡿࠋࡍ ࡞ࢃࡕࠊձࣥࣉࢵࢺࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࠊղ⟶⌮ィࢩࢫࢸ࣒ࡢゐ፹ࡋ࡚ࡢ࣮ࣜࢲ ࣮ࢩࢵࣉࠊճ࢘ࢺࣉࢵࢺࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࠊ࡛࠶ࡿ(ᅗ 1)ࠋ ձࣥࣉࢵࢺࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡣࠊ⟶⌮ィࢩࢫࢸ࣒ࢆࡋ࡚ࠊ㈈ົᴗ⦼࡞ࡢ ࢘ࢺࣉࢵࢺࢆ⏕ࡳฟࡍࡓࡵࡢ⤒Ⴀ㈨※ࡋ࡚࣮ࣜࢲ࣮ࢩࢵࣉࢆ⨨࡙ࡅࡿ࠸࠺ࡶࡢ࡛ ࠶ࡿࠋࡓ࠼ࡿ࡞ࡽࡤࠊࡇࡢࢱࣉࡣࠊ࣮ࣜࢲ࣮ࢩࢵࣉࢆࠕ㣗ᮦࠖࡋ࡚ᤊ࠼ࠊࡑࡢ㣗ᮦࢆ ࠸ࠊ⟶⌮ィࢩࢫࢸ࣒࠸࠺ㄪ⌮ჾලࢆࡗ࡚ຍᕤࡋ࡚ࠊ⨾ࡋ࠸㣗࠸࠺⤌⧊ᴗ⦼ࢆ ⏕ ࡳ ฟ ࡍ ࡇ ࢆ ᚿ ྥ ࡍ ࡿ ࡶ ࡢ ࡛ ࠶ ࡿ ࠋ ࡇ ࡢ ࢱ ࣉ 㛵 㐃 ࡍ ࡿ ᩥ ⊩ ࡣ ࠊ ๓ ⠇ ࡢ (21)(22)(23)(28)(31)(35)(42)(43)(49)(56)ࡀヱᙜࡍࡿ⪃࠼ࡽࢀࡿࠋࡓ࠼ࡤࠊ⤌⧊㈨⏘࠸ ࠺ࣥࢱࣥࢪࣈࣝࢬࡢ㸯ࡘࡢᵓᡂせ⣲ࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡸࠊࣈࣛࣥࢻ౯್ࡢᵓᡂせ ⣲ࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࠊࢥ࣮࣏࣮ࣞࢺ࣭ࣞࣆࣗࢸ࣮ࢩࣙࣥࡢᵓᡂせ⣲ࡋ࡚ࡢ࣮ࣜࢲ࣮ ࢩࢵࣉ࡞ࡀࠊࡇࡢࢱࣉ࡛࠶ࡿ࠸࠼ࡿࠋࡇࡢࢱࣉࡢ⟶⌮ィ◊✲࡛ࡣࠊ⟶⌮ィࢩࢫ ࢸ࣒ࢆ㏻ࡋ࡚࣮ࣜࢲ࣮ࢩࢵࣉࡢ౯್ࢆࡢࡼ࠺ホ౯ࡍࡿࡀ◊✲ㄢ㢟࠸࠼ࡿࠋࡘࡲࡾࠊ ࡇࡢࢱࣉࡢ◊✲࠾࠸࡚ࠊⰋ࠸ᴗ⦼ࢆ⏕ࡳฟࡍࠕ㣗ᮦࠖࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡀࠊㄪ⌮ ࡍࡿࡩࡉࢃࡋ࠸ࡶࡢࢆぢᴟࡵࡿࡇࡀ࢝ࢠ࡞ࡿ⪃࠼ࡽࢀࡿࠋ ղ⟶⌮ィࢩࢫࢸ࣒ࡢゐ፹ࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡣࠊ⟶⌮ィࢩࢫࢸ࣒ࢆ࠺ࡲࡃᶵ ⬟ࡉࡏࡿᡭẁࡋ࡚ࠊ࣮ࣜࢲ࣮ࢩࢵࣉࢆ⨨࡙ࡅࡿࡶࡢ࡛࠶ࡿࠋࡓ࠼ࡿ࡞ࡽࡤࠊ⟶⌮ィ ࢩࢫࢸ࣒࠸࠺ㄪ⌮ჾලࢆୖᡭࡃά⏝ࡍࡿࡓࡵࡢࠕࢥࢶࠖࡋ࡚࣮ࣜࢲ࣮ࢩࢵࣉࢆᤊ࠼ࠊࡑ ࡢࠕࢥࢶࠖᇶ࡙࠸࡚⟶⌮ィࢩࢫࢸ࣒࠸࠺ㄪ⌮ჾලࢆ࠸ࠊࡼ࠸㣗ᮦࢆぢᴟࡵࡓࡾࠊ⨾
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ĬǤȳȗȃȈƱƠƯƷ ȪȸȀȸǷȃȗ ĭሥྸ˟ᚘǷǹȆȠƷᚑۥƱƠƯƷ ȪȸȀȸǷȃȗ ĮǢǦȈȗȃȈƱƠƯƷ ȪȸȀȸǷȃȗ57 ࡋ࠸㣗ࢆࡘࡃࡿ࠸࠺ࡶࡢ࡛࠶ࡿࠋࡇࡢࢱࣉ㛵㐃ࡍࡿᩥ⊩ࡣẚ㍑ⓗከࡃࠊ๓⠇ (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)(17)(19)(20)(24)(25)(26)(27)(30)(32)(3 3)(34)(36)(38)(39)(40)(41)(44)(45)(46)(47)(48)(50)(51)(52)(53)(54)(55)ࡀヱᙜࡍࡿ⪃࠼ࡽ ࢀࡿࠋ⯡ⓗ࡞⟶⌮ィࢩࢫࢸ࣒ࢆຠᯝⓗά⏝ࡍࡿࡓࡵࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡸࠊABC ࡸ ཎ౯⏬ࠊBSC ࡞ࡢලయⓗ࡞⟶⌮ィࢩࢫࢸ࣒ࢆຠᯝⓗά⏝ࡍࡿࡓࡵࡢ࣮ࣜࢲ࣮ࢩ ࢵࣉࠊ⟶⌮ィࢩࢫࢸ࣒ࡢ⏝ࢆಁ㐍ࡍࡿࡓࡵࡢ⤒Ⴀ⪅ࡸࢳ࣮࣒࣮ࣜࢲ࣮ࡢ⫋㈐ᛂࡌࡓ ࣮ࣜࢲ࣮ࢩࢵࣉࠊ⟶⌮ィࢩࢫࢸ࣒ࢆຠᯝⓗά⏝ࡍࡿࡓࡵࡢලయⓗ࡞࣮ࣜࢲ࣮ࢩࢵࣉ࣭ ࢫࢱࣝ4࡞ࡀࡇࡢࢱࣉࡢ࣮ࣜࢲ࣮ࢩࢵࣉ࡛࠶ࡿࠋࡇࡢࢱࣉࡢ⟶⌮ィ◊✲࡛ࡣࠊ⟶ ⌮ィࢩࢫࢸ࣒ࡢά⏝ලయⓗ࡞⤒Ⴀ⪅ࡸ⟶⌮⪅ࡢ࣮ࣜࢲ࣮ࢩࢵࣉ࣭ࢫࢱࣝࡢᩚྜᛶ ࢆᅗࡿࡇࡀ◊✲ㄢ㢟࠸࠼ࡿࠋࡘࡲࡾࠊࡇࡢࢱࣉࡢ◊✲࠾࠸࡚ࠊㄪ⌮ჾලࡋ࡚ࡢ ᵝࠎ࡞⟶⌮ィࢩࢫࢸ࣒ࢆ࠸ࡇ࡞ࡍࡓࡵᚲせ࡞ලయⓗ࡞ࠕࢥࢶࠖࢆ᫂☜ㄝ࡛᫂ࡁࡿࡇ ࡀ࢝ࢠ࡞ࡿ⪃࠼ࡽࢀࡿࠋ ճ࢘ࢺࣉࢵࢺࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡣࠊ⟶⌮ィࢩࢫࢸ࣒ࢆά⏝ࡋࡓᡂᯝࡋ࡚ ࣮ࣜࢲ࣮ࢩࢵࣉࢆ⨨࡙ࡅࡿ࠸࠺ࡶࡢ࡛࠶ࡿࠋࡓ࠼ࡿ࡞ࡽࡤࠊసࡾฟࡉࢀࡿࠕ㣗ࠖ ࡋ࡚࣮ࣜࢲ࣮ࢩࢵࣉࢆᤊ࠼ࠊ⟶⌮ィࢩࢫࢸ࣒࠸࠺ㄪ⌮ჾලࢆࡗ࡚ࠊ⨾ࡋ࠸㣗ࡋ ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࢆࡘࡃࡿ࠸࠺ࡶࡢ࡛࠶ࡿࠋࡇࡢࢱࣉ㛵㐃ࡍࡿᩥ⊩ࡣẚ㍑ⓗᑡ࡞ ࡃࠊ๓⠇ࡢ(18)(29)(37)ࡀヱᙜࡍࡿ⪃࠼ࡽࢀࡿࠋ⟶⌮ィࢩࢫࢸ࣒ࡢά⏝ࡼࡗ࡚ᵓ⠏ࡉ ࢀࡿ⤌⧊ᵓᡂဨࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡀࡇࡢࢱࣉࡢ࣮ࣜࢲ࣮ࢩࢵࣉ࡛࠶ࡿࠋࡇࡢࢱࣉࡢ⟶ ⌮ィ◊✲࠾࠸࡚ࡣࠊ⟶⌮ィࢩࢫࢸ࣒ࡢά⏝ࡼࡗ࡚ࡢࡼ࠺࡞࣮ࣜࢲ࣮ࢩࢵࣉࡀ ᵓ⠏ࡉࢀࠊࡢࡼ࠺࣮ࣜࢲ࣮ࢩࢵࣉࡀᵓ⠏ࡉࢀࡿࢆゎ᫂ࡍࡿࡇࡀ◊✲ㄢ㢟࡞ࡿ ࠸࠼ࡿࠋࡘࡲࡾࠊࡇࡢࢱࣉࡢ◊✲࠾࠸࡚ࠊ⨾ࡋ࠸㣗ࡋ࡚ࠊ⤌⧊ࡗ࡚ᮃࡲࡋ࠸ ࣮ࣜࢲ࣮ࢩࢵࣉࢆᐃ⩏ࡋࠊࡑࢀࢆ⏕ࡳฟࡍࡓࡵࠊㄪ⌮ჾලࡋ࡚ࡢ⟶⌮ィࢩࢫࢸ࣒ࢆ ࡢࡼ࠺ά⏝ࡍࡁࡘ࠸࡚ゎ᫂ࡍࡿࡇࡀ࢝ࢠ࡞ࡿ⪃࠼ࡽࢀࡿࠋ ᮏ✏࡛ࡣࠊIPO ࣔࢹࣝ㸦Input-Process-Output㸧ࢆ⏝࠸࡚๓⠇࡛㑅ᢥࡉࢀࡓ 56 ௳ࡢᩥ⊩ ࡢ㢮ᆺࢆヨࡳࠊ㸱ࡘࡢࢱࣉศ㢮ࡋࡓࠋࡋࡋࠊIPO ࣔࢹࣝࢆ㐺⏝ࡍࡿࡇࡼࡗ࡚⏕ ࡌࡿ◊✲ୖࡢၥ㢟ࡶ࠶ࡿࠋࡍ࡞ࢃࡕࠊせ⣲㛫ࡢᖐᛶࡢၥ㢟࡛࠶ࡿࠋලయⓗࠊճ࢘ࢺࣉ ࢵࢺࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡀࠊձࣥࣉࢵࢺࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࡸࠊղ⟶⌮ィࢩࢫ ࢸ࣒ࡢゐ፹ࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉᙳ㡪ࡍࡿྍ⬟ᛶࡀ࠶ࡿࠋࡓ࠼ࡤࠊ⤒Ⴀ⪅ࡀ⟶⌮⪅ࡢ ࣮ࣜࢲ࣮ࢩࢵࣉࢆᵓ⠏ࡍࡿࡓࡵ⟶⌮ィࢩࢫࢸ࣒ࢆ⏝ࡋࡓሙྜࠊࡑࡢᵓ⠏ࡉࢀࡓࣜ ࣮ࢲ࣮ࢩࢵࣉࡼࡗ࡚ࡢ⟶⌮ィࢩࢫࢸ࣒ࡢά⏝ࢆ㜼ᐖࡉࡏࠊ⤖ᯝࡋ࡚㈈ົᴗ⦼ᝏ ᙳ㡪ࢆ࠼ࡿྍ⬟ᛶࡀ࠶ࡿࠋࡇࡢᖐᛶࡢၥ㢟ࡣࠊ⟶⌮ィࡢᐇ㊶ࢆ㏻ࡋ࡚ࠊ࣮ࣜࢲ࣮ࢩ ࢵࣉࡑࢀ㛵㐃ࡍࡿ⤌⧊ᵓᡂဨࡢ⾜ືࡸ⤌⧊ᴗ⦼࡞ࡢせ⣲㛫ࡢࡼ࠺࡞ኚࡀࡶࡓ 4 ࣮ࣜࢲ࣮ࢩࢵࣉ࣭ࢫࢱࣝࡣ㸪⤒Ⴀ⪅ࡢࣃ࣮ࢯࢼࣜࢸ⾜ື≉ᛶࡢ㐪࠸ࢆㄝ᫂ࡍࡿࡓࡵ⏝࠸ࡽࢀ㸪 ⪅ᙳ㡪ࢆ࠼㸪⤌⧊ఱࡀᚲせࡉࢀ࡚࠸ࡿ㸪ࡢࡼ࠺⾜࠺ࡁ㸪ඹ㏻ࡢ┠ⓗࡢ㐩ᡂࡢࡓࡵ ಶே㞟ᅋࡢດຊࢆᘬࡁฟࡍࣉࣟࢭࢫࡘ࠸࡚ࡢ⌮ゎྜពࢆᚓࡿࡓࡵ⏝ࡉࢀࡿ(Abernethy et al.,2010; Yukl, 2005)
58 ࡽࡉࢀࡿࡢࢆࠊ⤒ⓗᢕᥱࡋࠊせ⣲㛫ࡢ㛵ಀᛶࢆᑀ᥈ồࡋ࡚࠸ࡃࡇࡀồࡵࡽࢀࡿ ⪃࠼ࡽࢀࡿࠋ 5. ⤖ࡧ ᮏ✏࡛ࡣࠊࢃࡀᅜࡢ⟶⌮ィ◊✲╔┠ࡋ࡚ࠊ࣮ࣜࢲ࣮ࢩࢵࣉࡀࡢࡼ࠺ᢅࢃࢀ࡚࠸ࡿ ࢆᩥ⊩ㄪᰝࡋࡓࠋᮏㄪᰝ࡛ࡣࠊCiNii ࠾ࡼࡧ J-STAGE ࡢᩥ⊩ࢹ࣮ࢱ࣮࣋ࢫࢆ⏝ࡋࡓࠋ ᩥ⊩ᢳฟࡣࠊࠕ⟶⌮ィࠖ࠾ࡼࡧࠕ࣮ࣜࢲ࣮ࢩࢵࣉࠖࢆ࣮࣮࢟࣡ࢻࡋࡓࠋᢳฟࡉࢀࡓᩥ ⊩ࢆࡉࡽྲྀᤞ㑅ᢥࡋࡓ⤖ᯝࠊ56 ௳ࡢᩥ⊩ࢆ㑅ᢥࡋࡓࠋ㑅ᢥࡉࢀࡓᩥ⊩ࢆ◊✲ᑐ㇟ᇶ࡙ ࠸࡚⥙⨶ⓗ㢮ᆺࡍࡿࡓࡵࠊᮏ✏࡛ࡣIPO ࣔࢹࣝࢆ㐺⏝ࡋࡓࠋࡑࡢ⤖ᯝࠊ㑅ᢥࡉࢀࡓ ᩥ⊩ࢆࠊձࣥࣉࢵࢺࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࠊղ⟶⌮ィࢩࢫࢸ࣒ࡢゐ፹ࡋ࡚ࡢ࣮ࣜࢲ ࣮ࢩࢵࣉࠊճ࢘ࢺࣉࢵࢺࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉࠊ࠸࠺3 ࡘࡢࢱࣉศ㢮ࡋࡓࠋ ᮏ✏ࡼࡾࠊࢃࡀᅜࡢ⟶⌮ィ◊✲࠾ࡅࡿ࣮ࣜࢲ࣮ࢩࢵࣉࢆᑐ㇟ࡋࡓ◊✲ࡢ≉ᚩࢆ ♧ࡏࡓࡼ࠺ᛮ࠺ࠋṧࡉࢀࡓㄢ㢟ࡋ࡚ࠊᅇࡢㄪᰝ࡛ᢕᥱ࡛ࡁ࡚࠸࡞࠸᭩⡠࠾ࡼࡧᾏእ ᩥ⊩ࢆྵࡵࡓ⟶⌮ィ◊✲࠾ࡅࡿ࣮ࣜࢲ࣮ࢩࢵࣉࡢᢅ࠸ࡘ࠸࡚ᖜᗈࡃᩥ⊩ࢆ΅⊟ࡍࡿ ᚲせࡀ࠶ࡿ⪃࠼ࡽࢀࡿࠋ᪉ࠊᮏㄪᰝࡢ⤖ᯝࡽࠊճ࢘ࢺࣉࢵࢺࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩ ࢵࣉ㛵㐃ࡍࡿᩥ⊩ࡣࠊẚ㍑ⓗᩥ⊩ࡀᑡ࡞࠸ࡇࡀࢃࡗࡓࠋ࠸ࡳࡌࡃࡶࠊ୕▮(2007) ࡀࠊࠕࡑࡶࡑࡶᖖ㆑ⓗࠊ࠶ࡿ࠸ࡣᩍ⛉᭩ࣞ࣋ࣝࡢ⌮ゎ࡛ࡣࠊ⟶⌮ィࡢ┠ⓗேᮦ⫱ᡂ ࠸࠺ࡢࡣྵࡲࢀ࡞࠸ࡀࠊ⟶⌮ィࢩࢫࢸ࣒ࡢタィࢆᕤኵࡍࡿࡇࡀࠊ⤒Ⴀ⪅ព㆑ࡢ㔊ᡂ ࡘ࡞ࡀࡿྍ⬟ᛶࠖࡀ࠶ࡿ㏙࡚࠸ࡿࡼ࠺ࠊ⟶⌮ィࢩࢫࢸ࣒ࢆ⏝ࡋࡓ࢘ࢺࣉࢵ ࢺࡋ࡚ࡢ࣮ࣜࢲ࣮ࢩࢵࣉᵓ⠏ࡢ◊✲ࡣࠊ⟶⌮ィ◊✲ࡢ᪂ࡓ࡞◊✲㡿ᇦࡋ᳨࡚ウࡍ ࡁ◊✲ࢸ࣮࣐ࡶࡋࢀ࡞࠸ࠋ 㸺ᘬ⏝࣭ཧ⪃ᩥ⊩㸼
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24. Kaplan R. S. and Norton, D. P.(2004)㸸Strategy maps㸸converting intangible assets into tangible outcomes, Harvard Business School Press.(Ḉ㏻ᬕ࣭ఀ⸨᠇࣭㛗㇂ᕝ୍┘ヂ (2014)㸸ࠗᡓ␎࣐ࢵࣉ:ࣂࣛࣥࢫࢺ࣭ࢫࢥ࣮࢝ࢻࡼࡿᡓ␎⟇ᐃ࣭ᐇ⾜ࣇ࣮࣒࣮ࣞ࣡ࢡ(้
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∧ed.)࠘ᮾὒ⤒῭᪂ሗ♫.)
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