The Investigation of Measurement and Use of Management Accounting Measures

在本研究中，我回顾了之前在日本会计期刊以及国际主要会计期刊（学术期刊和专业期刊）上发表的关于绩效衡量（特别是平衡计分卡）的研究。在此文献综述的基础上，我进行了问卷调查，以捕捉日本制造企业的绩效评估实践。问卷发放给在东京证券交易所上市的制造业公司（第一和第二部分，不包括建筑业）。此外，我还研究了买方-供应商关系之间财务和非财务信息的共享。

In this research, I reviewed the prior research about performance measurement (specifically the Balanced Scorecard) which are published in Japanese accounting journals as well as in major international accounting journals (academic journals and professional journals). Based on this literature review, I conducted a questionnaire survey to capture the performance measurement practices among Japanese manufacturing companies. The questionnaires are sent to the manufacturing companies which are listed in Tokyo stock exchange (first and second section, excluding construction industry). In addition, I examine the sharing of financial and nonfinancial information between Buyer-Supplier relationships.