Analysis of the Communication Effect of Balanced Scorecard Implementation in Japanese Companies

在本研究中，我们在回顾以往研究的基础上，提出了平衡计分卡这一课题。对于这一建议，我们通过定量研究揭示了日本制造商采用平衡计分卡的决定因素。那么在这些实证研究中，我们有两个启示。一是平衡计分卡对财务绩效有直接的负面影响。第二个效应是间接对无形资产投资的积极影响。此外，我们还对企业财务指标与非财务指标之间的关系进行了实地调查和讨论。

In this study, we proposed the subject regarding Balanced Scorecard (BSC) through a review of previous researches. For the proposal, we revealed the determinants to which BSC is adopted Japanese manufactures by quantitative researches. Then in these empirical researches, we have had two implications. One is BSC has the negative effects on financial performance directly. The other effect is the positive impact on the investment of intangible assets indirectly. Moreover, we had the field studies and discussed the management regarding the relationship between financial and non-financial indicators in business.