Abstract
In the designated manager’s system, the local government that established a facility and the private sector that managing a facility are a public-private collaboration business to continue to operate the designated management facility by the cooperation. It is moved away from the deterioration of local government finances and the stagnation of the local economy in recent years, and is considered as a detonator to promote the regional revitalization. However, in this situation, the designated manager’s system doesn’t have contributed to regional revitalization because of some problems. One cause of some problems is that performance evaluation system for evaluating appropriately has not been developed because the private sector and local government have different roles and senses of purpose.
From further investigations, we clarified that the local government makes much of public nature not only profitability and is based on a long-term perspective, but the private sector emphasizes profitability and short-term perspective because there is the restriction that business report is required per year and agreement period is three to five years. In this paper, we clarify the role and purpose of local government as a establisher and the role and purpose of private sector as a manager of facility, and turn up how to complement each roles and senses of purpose and build appropriate performance indicator to reflect both purposes through continuous survey of public facility in Usa City. And then, we examine on introducing a strategy map to the designated manager’s system.
At last, in the designated manager’s system that the public sector and the local government build the networked organization and are doing business in collaboration, the networked organization is based on “agreement” or “regional concept”. If it is not a necessary condition to translate each other, it needs a new management accounting theory which is a different concept from inter-organizational management accounting. We therefore show to be willing to examine the feasibility of the concept of meso management accounting to a new management accounting theory for networked organization.
