@article{oai:chuo-u.repo.nii.ac.jp:00016796,
 author = {福島, 一矩},
 issue = {40},
 journal = {企業研究},
 month = {Feb},
 note = {application/pdf, The purpose of this study is to identify the characteristics of performance measurement and management (PMM) in Japanese firms. We conduct a questionnaire survey of listed and unlisted firms. The results show that firms listed on the first section of the Tokyo Stock Exchange (TSE) and the Nagoya Stock Exchange (NSE) have established and implemented a high level of PMM. The results suggest that the high level of absorptive capacity, which is an organizational capability related to PMM, may contribute to the establishment and sophisticated use of advanced PMM. In addition, we found that other listed and unlisted firms generally established and used similar PMM. It is inferred that these firms have developed PMM systems to some extent, although not as well developed as those of firms listed on the first section of TSE and NSE, and that they use these systems in their business operations.},
 pages = {53--67},
 title = {日本企業の組織能力と業績管理の利用 : 実態調査の結果報告},
 year = {2022},
 yomi = {フクシマ, カヅノリ}
}