The trend that introduces the business management tool and idea of a private sector to a public sector organization (PSO) in the West, is spreading. In the relation with management accounting ABC (Activity-Based Costing) and BSC (Balanced Scorecard) are especially introduced and also be examined. This paper is interested in BSC.
In PSOs of the West, BSC is paid attention as the tool because of the simple logic and visibility for accomplishing the accountability to the neighborhoods, effectiveness evaluation of a program, communication promotion, the penetration of the strategy and so on.
This trend is also gradually came to be seen in Japan. The local government which develops the performance measurement system and discloses the measurement results with homepage etc. is gradually increasing. But, there are generally some doubts that it can accomplish the accountability to the neighborhoods, although there is an advanced case. Therefore, it is able to expect to use BSC as the platform of the information sharing and communication with the neighborhoods. However, we do not hear much PSOs where is implementing BSC on a large scale. It is thought that there are many hurdles with respect to introduce BSC to PSOs.
This paper searches some problem in introducing BSC to the public sector of Japan from such a viewpoint, and study about the possibility of introducing the BSC successfully.
雑誌名
情報学ジャーナル
雑誌名(英)
Journal of Information and Communication
巻
4
ページ
1 - 15
発行年
2009-01-01
出版年
2009
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
パブリック・セクター組織におけるＢＳＣの適用(論文)
BKSI040002.pdf
(116.79KB)
