| Project/Area Number |
15203020
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| Research Category |
Grant-in-Aid for Scientific Research (A)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
KOGA Chitoshi Kobe University, Graduate School of Business, Professor, 大学院・経営学研究科, 教授 (70153509)
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| Co-Investigator(Kenkyū-buntansha) |
TAKEDA Ryuji Osaka-Gakuin University, School of Distribution Science, Professor, 流通科学部, 教授 (80030708)
KAWASAKI Teruyuki Konan University, School of Business, Professor, 経営学部, 教授 (10122227)
UENO Kiyotaka Nagasaki University, School of Business, Professor, 経営学部, 教授 (90140631)
URASAKI Naohiro Kinki University, School of Business, Professor, 経営学部, 教授 (60203600)
YOSANO Tadanori Kobe University, Graduate School of Business, Associate Professor, 大学院・経営学研究科, 助教授 (80346410)
池田 公司 甲南大学, 経営学部, 教授 (80202886)
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| Project Period (FY) |
2003 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥51,350,000 (Direct Cost: ¥39,500,000、Indirect Cost: ¥11,850,000)
Fiscal Year 2005: ¥13,260,000 (Direct Cost: ¥10,200,000、Indirect Cost: ¥3,060,000)
Fiscal Year 2004: ¥17,550,000 (Direct Cost: ¥13,500,000、Indirect Cost: ¥4,050,000)
Fiscal Year 2003: ¥20,540,000 (Direct Cost: ¥15,800,000、Indirect Cost: ¥4,740,000)
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| Keywords | Intellectual Property (IP) / value creation / accounting for IP / auditing for IP / Taxation for IP / ヨーロッパ会計学会 / 知的資産レポーティング / 証券アナリスト / ベンチャー・キャピタリスト / 国際的共同体制 / 知的資産会計 / 戦略的マネジメント / レポーティング / リアルオプション法 / 特許権評価モデル |
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| Research Abstract |
The main objective of this research is to present how to analyze and develop the theory and practice of accounting, auditing and taxation for the intellectual property to promote the competitiveness of Japanese firms.
In the final year, we have obtained the following academic performances :
1 Presentation of the papers : we have written up several conference papers, and made presentation at the international conferences, such as European Accounting Conference in May, 2005 and Intellectual Capital Conference in October, 2005.
Our papers include as follows : Hansson, B., Yosano, T., Koga, C., and et al.
"Japanese Analysts' Perception of the Needs for Intellectual Capital Information"
Koga, C., Yosano, T., Christian, N., and et al.
"Intellectual Capital in Japanese and Danish IPO Prospectuses : A Comparative Analysis"
Johanson, U., Koga, C., Yosano, T., and et al.
"The Japanese Government's Intellectual Capital Reporting Guideline-What's the Firm Practice?"
2 Preparation for the Final Research Reports : we have finalized various research paper drafts and prepared for two volumes of the research reports, titled "Comprehensive Research Study on Accounting, Auditing and Taxation for the Intellectual Property".
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