Abstract
To identify current status of Balanced Scorecard research in Japan, this paper investigates the Balanced Scorecard papers published in major accounting journal in Japan as well as the Balanced Scorecard articles published in major academic and professional accounting journals in western countries by applying a method used in bibliographic study. Specifically, we group and examine Balanced Scorecard literature by 5 perspectives ; （1）trend in a number of articles published, （2）research objects, （3）theories, （4）research methods and （5）setting. Based on the result, we further discuss future directions of Balanced Scorecard research in Japan, referring to the research trend in academic and professional accounting journals in western countries.
