Survey research on Incentive Compensation Systems Based on the Balanced Scorecard

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In this study, I aimed to clarify the actual condition of incentive compensation systems linked to the BSC(balanced scorecard) in Japanese companies, so I conducted a questionnaire survey. In Japanese Companies, I found that ties with the BSC and incentive compensation systems has not been too much emphasis, but ties with MBO(management by objectives) and incentive compensation systems has been widespread and effective. In addition, I found that companies that combine MBO and the BSC have been well managed itself by paying rewards at the level of achievement of BSC's measures. So I pointed out that a combination of MBO and the BSC will be utilized effectively as a strategic management system in Japanese companies.