{"id":81184,"date":"2025-06-17T14:00:16","date_gmt":"2025-06-17T05:00:16","guid":{"rendered":"https:\/\/www.waseda.jp\/inst\/research\/?p=81184"},"modified":"2025-06-16T13:08:55","modified_gmt":"2025-06-16T04:08:55","slug":"%e5%88%a9%e7%9b%8a%e6%9c%aa%e9%81%94%e4%bc%81%e6%a5%ad%e3%81%ae%e5%b0%86%e6%9d%a5%e5%bf%97%e5%90%91%e6%88%a6%e7%95%a5","status":"publish","type":"post","link":"https:\/\/www.waseda.jp\/inst\/research\/news\/81184","title":{"rendered":"\u5229\u76ca\u672a\u9054\u4f01\u696d\u306e\u201c\u5c06\u6765\u5fd7\u5411\u6226\u7565\u201d"},"content":{"rendered":"<h2 style=\"text-align: center;\"><strong>\u5229\u76ca\u672a\u9054\u4f01\u696d\u306e\u201c\u5c06\u6765\u5fd7\u5411\u6226\u7565\u201d<\/strong><\/h2>\n<p style=\"text-align: center;\"><strong>\u7fcc\u671f\u5f37\u6c17\u4e88\u60f3\u306b\u3088\u308b\u5370\u8c61\u7de9\u548c\u52b9\u679c\u3092\u89e3\u660e<\/strong><\/p>\n<h3>\u767a\u8868\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\n<h5>\u5f53\u671f\u306e\u5229\u76ca\u4e88\u60f3\u3092\u9054\u6210\u3067\u304d\u306a\u304b\u3063\u305f\u4f01\u696d\u304c\u3001\u540c\u6642\u306b\u7fcc\u671f\u306e\u5229\u76ca\u306b\u3064\u3044\u3066\u5f37\u6c17\u306e\u7d4c\u55b6\u8005\u4e88\u60f3\u3092\u516c\u8868\u3057\u3001\u5370\u8c61\u60aa\u5316\u3092\u548c\u3089\u3052\u3088\u3046\u3068\u3059\u308b\u50be\u5411\u3092\u3001\u65e5\u672c\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u305f\u672c\u7814\u7a76\u3092\u901a\u3058\u3066\u767a\u898b\u3057\u307e\u3057\u305f\u3002<\/h5>\n<h5>\u682a\u5f0f\u5e02\u5834\u306f\u3001\u5f53\u671f\u306e\u5229\u76ca\u4e88\u60f3\u304c\u672a\u9054\u3067\u3042\u3063\u3066\u3082\u3001\u7fcc\u671f\u306e\u5f37\u6c17\u306a\u5229\u76ca\u4e88\u60f3\u306b\u5bfe\u3057\u3066\u30d7\u30e9\u30b9\u306e\u53cd\u5fdc\u3092\u793a\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7e70\u308a\u8fd4\u3059\u3068\u30d7\u30e9\u30b9\u306e\u53cd\u5fdc\u304c\u5f31\u304f\u306a\u308a\u307e\u3059\u3002<\/h5>\n<h5>\u5f53\u671f\u306e\u5229\u76ca\u4e88\u60f3\u672a\u9054\u306e\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5f37\u6c17\u306e\u7fcc\u671f\u5229\u76ca\u4e88\u60f3\u306f\u3001\u305d\u306e\u7d0465\uff05\u304c\u672a\u9054\u3067\u3042\u308a\u3001\u7121\u7406\u306a\u4e88\u60f3\u3060\u3063\u305f\u3068\u8a00\u3048\u307e\u3059\u3002<\/h5>\n<h5>\u3053\u308c\u3089\u306e\u7d50\u679c\u306f\u3001\u660e\u308b\u3044\u672a\u6765\u3092\u793a\u3059\u3053\u3068\u3067\u3001\u30d0\u30c3\u30c9\u30cb\u30e5\u30fc\u30b9\u306b\u3088\u308b\u5370\u8c61\u60aa\u5316\u3092\u8efd\u6e1b\u3059\u308b\u6226\u7565\u3092\u793a\u3057\u307e\u3059\u3002<\/h5>\n<h5>\u6a5f\u95a2\u6295\u8cc7\u5bb6\u306e\u682a\u5f0f\u4fdd\u6709\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u4e88\u60f3\u3001\u5973\u6027\u53d6\u7de0\u5f79\u306f\u3053\u306e\u50be\u5411\u3092\u5f31\u3081\u307e\u3059\u3002<\/h5>\n<p>\u97d3\u56fd\u4ec1\u8377\u5927\u5b66\u306e\u9594\u5ef7\u5a9b\uff08\u307f\u3093 \u3058\u3087\u3093\u3046\u3049\u3093\uff09\u6559\u6388\u3001\u6771\u4eac\u7d4c\u6e08\u5927\u5b66\u306e\u91d1\u9249\u7389\uff08\u304d\u3080 \u3072\u3087\u3093\u304a\u304f\uff09\u6559\u6388\u3001\u65e9\u7a32\u7530\u5927\u5b66\u5927\u5b66\u9662\u7d4c\u55b6\u7ba1\u7406\u7814\u7a76\u79d1\uff08\u65e9\u7a32\u7530\u5927\u5b66\u30d3\u30b8\u30cd\u30b9\u30b9\u30af\u30fc\u30eb\uff09\u306e<a href=\"https:\/\/w-rdb.waseda.jp\/html\/100004003_ja.html\" target=\"_blank\" rel=\"noopener\">\u5185\u7530\u4ea4\u8b39\uff08\u3046\u3061\u3060 \u3053\u3046\u306a\u308a\uff09\u6559\u6388<\/a>\u306b\u3088\u308b\u7814\u7a76\u30b0\u30eb\u30fc\u30d7\u306f\u30012003\uff5e2015\u5e74\u306b\u304a\u3051\u308b\u65e5\u672c\u4f01\u696d3,273\u793e\uff08\u7dcf\u30b5\u30f3\u30d7\u30eb21,392\u4ef6\uff09\u306e\u7d4c\u55b6\u8005\u5229\u76ca\u4e88\u60f3\u3092\u5206\u6790\u3057\u3001\u5f53\u671f\u306e\u5b9f\u7e3e\u5229\u76ca\u304c\u76f4\u8fd1\u306e\u5229\u76ca\u4e88\u60f3\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u3001\u7fcc\u671f\u306b\u3064\u3044\u3066\u682a\u5f0f\u5e02\u5834\u306e\u671f\u5f85\u3088\u308a\u3082\u9ad8\u3044\u5229\u76ca\u4e88\u60f3\u3092\u767a\u8868\u3059\u308b\u50be\u5411\u304c\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u682a\u4fa1\u306f\u3001\u4e88\u60f3\u3092\u4e0b\u56de\u308b\u5b9f\u7e3e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u306f\u30de\u30a4\u30ca\u30b9\u306e\u53cd\u5fdc\u3092\u793a\u3059\u4e00\u65b9\u3067\u3001\u7fcc\u671f\u306e\u9ad8\u3044\u5229\u76ca\u4e88\u60f3\u306b\u5bfe\u3057\u3066\u306f\u3001\u5f53\u671f\u306e\u5b9f\u7e3e\u5229\u76ca\u304c\u4e88\u60f3\u672a\u9054\u3067\u3042\u3063\u3066\u3082\u30d7\u30e9\u30b9\u306e\u53cd\u5fdc\u3092\u793a\u3057\u307e\u3057\u305f\u3002\u671f\u5f85\u3092\u4e0b\u56de\u308b\u5229\u76ca\u306e\u767a\u8868\u306b\u3088\u308b\u5370\u8c61\u60aa\u5316\u3092\u9632\u3050\u305f\u3081\u306b\u7d4c\u55b6\u8005\u306f\u660e\u308b\u3044\u672a\u6765\u3092\u793a\u3057\u3001\u682a\u5f0f\u5e02\u5834\u3082\u597d\u610f\u7684\u306a\u53cd\u5fdc\u3092\u793a\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6a5f\u95a2\u6295\u8cc7\u5bb6\u306e\u682a\u5f0f\u4fdd\u6709\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u4e88\u60f3\u3001\u5973\u6027\u53d6\u7de0\u5f79\u306e\u591a\u3044\u4f01\u696d\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u5c06\u6765\u5fd7\u5411\u306e\u5370\u8c61\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u304c\u5f31\u304f\u306a\u308b\u3053\u3068\u3082\u660e\u3089\u304b\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u7814\u7a76\u6210\u679c\u306f\u30012025\u5e746\u67083\u65e5\uff08\u73fe\u5730\u6642\u9593\uff09\u306bSPRINGER NATURE\u793e\u767a\u884c\u306e\u300eReview of Managerial Science\u300f\u8a8c\u306b\u30aa\u30f3\u30e9\u30a4\u30f3\u63b2\u8f09\u3055\u308c\u307e\u3057\u305f\uff08\u8ad6\u6587\u540d\uff1a<a href=\"https:\/\/doi.org\/10.1007\/s11846-025-00910-0\" target=\"_blank\" rel=\"noopener\">Performance target setting for organizational impression management: overestimated earnings targets after previous target misses<\/a>\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-81185 size-medium\" src=\"https:\/\/www.waseda.jp\/inst\/research\/assets\/uploads\/2025\/06\/uchidakonari-610x422.png\" alt=\"\" width=\"610\" height=\"422\" srcset=\"https:\/\/www.waseda.jp\/inst\/research\/assets\/uploads\/2025\/06\/uchidakonari-610x422.png 610w, https:\/\/www.waseda.jp\/inst\/research\/assets\/uploads\/2025\/06\/uchidakonari-768x532.png 768w, https:\/\/www.waseda.jp\/inst\/research\/assets\/uploads\/2025\/06\/uchidakonari.png 813w\" sizes=\"auto, (max-width: 610px) 100vw, 610px\" \/><\/p>\n<p><sup>\u56f3\uff1a\u904e\u5ea6\u306b\u697d\u89b3\u7684\u306a\u7d4c\u55b6\u8005\u4e88\u60f3<\/sup><br \/>\n<sup>\u6a2a\u8ef8\u306f\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5229\u76ca\u4e88\u60f3\u306e\u697d\u89b3\u5ea6\u3067\u30010\u3088\u308a\u5927\u304d\u3044\u3068\u3001\u682a\u5f0f\u5e02\u5834\u306e\u671f\u5f85\u3088\u308a\u3082\u5f37\u6c17\u306e\u4e88\u60f3\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u4f01\u696d\u304c\u682a\u5f0f\u5e02\u5834\u306e\u671f\u5f85\u3068\u307b\u307c\u540c\u6c34\u6e96\u306e\u4e88\u60f3\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5f37\u6c17\u306e\u4e88\u60f3\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u591a\u304f\u5b58\u5728\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/sup><\/p>\n<h3>\u3053\u308c\u307e\u3067\u306e\u7814\u7a76\u3067\u5206\u304b\u3063\u3066\u3044\u305f\u3053\u3068<\/h3>\n<p>\u4f01\u696d\u304c\u5b58\u7d9a\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u81ea\u3089\u306e\u5b58\u5728\u3068\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u304c\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u671f\u5f85\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u4f01\u696d\u306f\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3078\u306e\u5370\u8c61\u3092\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3057\uff08Organizational Impression Management\uff09\u3001\u81ea\u3089\u306e\u5370\u8c61\u3092\u60aa\u5316\u3055\u305b\u308b\u4e8b\u8c61\u306b\u6226\u7565\u7684\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u3068\u8a00\u308f\u308c\u307e\u3059\uff08Elsbach et al. 1998; Elsbach 2006\uff09\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u3001\u4f01\u696d\u696d\u7e3e\u304c\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u671f\u5f85\u3092\u4e0b\u56de\u308b\u3001\u3042\u308b\u3044\u306f\u4e0b\u56de\u308a\u305d\u3046\u306a\u6642\u306b\u3001\u7d4c\u55b6\u8005\u304c\u5370\u8c61\u306e\u60aa\u5316\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3055\u307e\u3056\u307e\u306a\u65b9\u7b56\u3092\u63a1\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4f01\u696d\u306f\u88c1\u91cf\u7684\u306a\u4f1a\u8a08\u64cd\u4f5c\uff08\u203b\uff09\u3092\u901a\u3058\u3066\u3001\u5f53\u671f\u306e\u5229\u76ca\u304c\u4e88\u60f3\u3092\u4e0a\u56de\u308b\u3088\u3046\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u304c\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\uff08Burgstahler and Eames 2006; Roychowdhury 2006\u7b49\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d4c\u55b6\u8005\u304c\u30a2\u30ca\u30ea\u30b9\u30c8\u3088\u308a\u3082\u4fdd\u5b88\u7684\u306a\u5229\u76ca\u4e88\u60f3\u3092\u51fa\u3059\u3053\u3068\u3067\u3001\u610f\u56f3\u7684\u306b\u95a2\u4fc2\u8005\u306e\u671f\u5f85\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3082\u6307\u6458\u3055\u308c\u3066\u304d\u307e\u3057\u305f\uff08Cotter et al. 2006; Matsumoto 2002; Richardson et al. 2004\uff09\u3002<\/p>\n<p>\u8fd1\u5e74\u3067\u306f\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u671f\u5f85\u3092\u88cf\u5207\u308b\u30cb\u30e5\u30fc\u30b9\u304c\u6d41\u308c\u3066\u3057\u307e\u3063\u305f\u5f8c\u306b\u3001\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u5370\u8c61\u60aa\u5316\u3092\u8efd\u6e1b\u3059\u308b\u304b\u304c\u7814\u7a76\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>Graffin \u4ed6 (2016) \u7b49\u306e\u7814\u7a76\u306f\u3001\u671f\u5f85\u3092\u88cf\u5207\u308b\u4e8b\u614b\u304c\u751f\u3058\u305f\u969b\u306b\u3001\u305d\u308c\u3068\u306f\u7121\u95a2\u4fc2\u306e\u30b0\u30c3\u30c9\u30cb\u30e5\u30fc\u30b9\u3092\u5927\u91cf\u306b\u6d41\u3059\u3053\u3068\u3092\u793a\u3057\u307e\u3057\u305f\u3002\u95a2\u4fc2\u306e\u3042\u308b\u30cb\u30e5\u30fc\u30b9\u3092\u6d41\u3059\u3068\u3001\u671f\u5f85\u3092\u88cf\u5207\u3063\u305f\u4e8b\u5b9f\u306b\u518d\u3073\u6ce8\u76ee\u304c\u96c6\u307e\u308b\u305f\u3081\u3001\u7121\u95a2\u4fc2\u306a\u30cb\u30e5\u30fc\u30b9\u304c\u5370\u8c61\u60aa\u5316\u3092\u6539\u5584\u3059\u308b\u4e0a\u3067\u6709\u52b9\u3068\u4e3b\u5f35\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>Jin et al. (2021) 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\/>\n\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u306e\u5909\u66f4\u306a\u3069\u3001\u7d4c\u55b6\u8005\u304c\u4f1a\u8a08\u57fa\u6e96\u306e\u7bc4\u56f2\u5185\u3067\u5831\u544a\u5229\u76ca\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059<\/p>\n<h3><strong>\u8ad6\u6587\u60c5\u5831<\/strong><\/h3>\n<p>\u96d1\u8a8c\u540d\uff1aReview of Managerial Science<br \/>\n\u8ad6\u6587\u540d\uff1aPerformance target setting for organizational impression management: overestimated earnings targets after previous target misses<br \/>\n\u57f7\u7b46\u8005\u540d\uff08\u6240\u5c5e\u6a5f\u95a2\u540d\uff09\uff1aHyonok Kim (Tokyo Keizai University), Jungwon Min* (Inha University), <a href=\"https:\/\/w-rdb.waseda.jp\/html\/100004003_ja.html\" target=\"_blank\" rel=\"noopener\">Konari Uchida (Waseda University)<\/a><br \/>\n\u63b2\u8f09\u65e5\u6642\uff1a 2025\u5e746\u67083\u65e5\u30aa\u30f3\u30e9\u30a4\u30f3\u516c\u958b\uff08\u73fe\u5730\u6642\u9593\uff09<br \/>\n\u63b2\u8f09URL\uff1a <a href=\"https:\/\/link.springer.com\/article\/10.1007\/s11846-025-00910-0\" target=\"_blank\" rel=\"noopener\">https:\/\/link.springer.com\/article\/10.1007\/s11846-025-00910-0<\/a><br \/>\nDOI\uff1a<a href=\"https:\/\/doi.org\/10.1007\/s11846-025-00910-0\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1007\/s11846-025-00910-0<\/a><\/p>\n<h3><strong>\u7814\u7a76\u52a9\u6210<\/strong><\/h3>\n<p>\u7814\u7a76\u8cbb\u540d\uff1a\u79d1\u7814\u8cbb\u300021H04394<br \/>\n\u7814\u7a76\u8ab2\u984c\u540d\uff1a\u300c\u65e5\u672c\u4f01\u696d\u306e\u8ca1\u52d9\u7279\u6027\u306b\u95a2\u3059\u308b\u5b9f\u8a3c\u7814\u7a76\uff1a\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u6539\u9769\u300d\u3068\u65e2\u5f97\u6a29\u76ca\u306e\u76f8\u514b\u306e\u89b3\u70b9\u304b\u3089\u300d<br 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