The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Efforts of Reforming Organizational Cultures Utilizing BSC: Matching Vectors of Employees in a Small-Scale Hospital
Makoto Kikuchi
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2023 Volume 31 Issue 2 Pages 85-98

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Abstract

It is thought to be one of the reasons why an employee turnover rate is high that a motivation to work is constantly declining and an organization culture is reluctant to take new challenges. In such an organization, there are structural defects such as lack of communication and human resources to lead the organization. To solve this problem, it is necessary to have some implements for active communication and for nurturing leaders who will revitalize the organization. Efforts to match vectors of all employees are also needed to proceed concrete measure. BSC was adopted to actualize those plans. The most important thing in this procedure was dialogue between top management and the employees. And this dialogue creates trust.

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© 2023 The Japanese Association of Management Accounting
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