@article{oai:oiu.repo.nii.ac.jp:00000281,
 author = {朝倉, 洋子 and アサクラ, ヨウコ and Asakura, Yoko},
 issue = {1},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Oct},
 note = {P(論文), Almost all enterprises today are operating globally. Currently, in order to meet its corporate goals in the global environment, it is necessary for the enterprise to adapt to local circumstances as well as develop innovations and pursue greater efficiency. A strategy which requires achieving such multiple objectives is called a transnational strategy.
 One requirement in order to implement such a strategy is to appropriately evaluate performance. Accordingly, the question of how to evaluate organization unit's performance, including that of what performance indicators to select, is a crucial issue. There are many useful measures of the operational performance of multinational enterprises. Among these, especially with the current emphasis on corporate value, EVA(R)（Economic Value Added）is of particular importance.
 However, in so far as EVA(R) is a financial measure it presents the risk of excessively focusing managerial attention on short-term profits. For this reason, integrating EVA(R)　and BSC（Balanced Scorecard）can be considered to be a more useful approach. This is because BSC is a tool designed specifically to eliminate the risk of pursueing short-term profits from enterprises. Furthermore, in applying BSC to a multinational enterprise it is necessary to supplement its four existing perspectives with the addition of an international perspective.},
 pages = {167--176},
 title = {多国籍企業における業績評価　-EVAとバランスト・スコアカードの統合に向けて-},
 volume = {18},
 year = {2004}
}