@article{oai:oiu.repo.nii.ac.jp:00000217,
 author = {朝倉, 洋子 and アサクラ, ヨウコ and Asakura, Yoko},
 issue = {2},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Jan},
 note = {P(論文), Now, most enterprises diversify overseas and their businesses become more global. Especially, multinational enterprises have many overseas subsidiaries and the business is developed. Thus, the importance of an overseas subsidiariesincrease in the multinational enterprises every year.
　In such a situation, multinational enterprises have to motivate overseassubsidiaries in various environments to accomplish a corporate goal. One of themethods to motivate overseas subsidiaries is a performance evaluation. But, it is notentirely clear how the performance evaluation is actually done in the Japanese multinational enterprises. It is important to understand how they evaluate theperformance for researching the management accounting. The purpose of thispaper is to understand the state of performance evaluation and the introduction ofBalanced Scorecard in Japanese multinational enterprises.},
 pages = {33--48},
 title = {日本の多国籍企業における管理会計実務 －業績評価－},
 volume = {20},
 year = {2007}
}