The enterprise that the worker has a mental health issues caused by an excessive stress is gradually increasing. Some enterprises is carrying out the various programs or initiatives to deal with this issue, other enterprise is not carrying out at all. However, they assumed to carry various risk, if are not tackling with mental health care. This paper tries the approach from the management accounting to such a mental health issue. It examines a mental health issues from a viewpoint of budgetary control, Balanced Scorecard（BSC）, quality cost control, Corporate Social Responsibility (CSR), and risk management.
The mental health deficiency of the worker will not only decrease work efficiency and productivity, but also raises reputation risk and has an unfavorable influence on CSR.BSC is useful to trace the route from mental health care to productivity. Quality cost management is useful to understand the cost or loss that are related to mental health care and to manage mental health better.
雑誌名
情報学ジャーナル
雑誌名(英)
Journal of Information and Communication
巻
3
ページ
1 - 12
発行年
2008-02-01
出版年
2008
出版地
神奈川県茅ヶ崎市
出版者
文教大学大学院情報学研究科
Publisher
Graduate School of Information and Communication, Bunkyo University
管理会計とメンタルヘルス(論文)
BKSI030001.pdf
(137.31KB)
