Corporate purpose is an enduring business theme. The notion that a company’s purpose is to maximize profits has been the premise of many systems of management control and has often been accepted without question in managerial accounting. In Japan, however, many companies have followed sanpö yoshi (three-way benefits), the principle that business should benefit the seller, the buyer, and the community. Sanpö yoshi was a precursor to stakeholderism, the idea that a company works for the benefit of all stakeholders, not just shareholders. How a purpose is put into practice entails several questions. One question concerns the role a corporation’s purpose plays in relation to systems of management control (known as “the levers of control”). Another question is how a company with a stakeholderist purpose should use the balanced scorecard, which is predicated upon shareholderism. In this study, theoretical research will be conducted because the theory has not yet been established. As a result, by using the purpose-driven balanced scorecard, it was found that the corporate purpose can be put into strategy through mission and vision, and these can be realized.
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