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The Practice and Theory of Integrated Performance Management Systems Including the Management of Human Assets as Intangibles

Research Project

Project/Area Number 22730351
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionChiba University

Principal Investigator

UCHIYAMA Akihiko  千葉大学, 法経学部, 准教授 (50334165)

Project Period (FY) 2010 – 2012
Project Status Completed (Fiscal Year 2012)
Budget Amount *help
¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2012: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords会計学 / 管理会計 / インタンジブルズ / 人的資産 / 業績管理
Research Abstract

First, the contribution to the emergence of the strategy which the model that combines the human assets with other assets/intangibles and includes nonfinancial measures has was pointed out. Second, four new research questions were clarified about the management of human assets as intangibles. Third, the actual condition of Japanese companies about the consistency with personnel training and the strategy, the management of various costs of creating human assets, the measurement of educationaltraining effects was grasped based on the results of surveys.

Report

(4 results)
  • 2012 Annual Research Report   Final Research Report ( PDF )
  • 2011 Annual Research Report
  • 2010 Annual Research Report
  • Research Products

    (12 results)

All 2012 2011 2010 Other

All Journal Article (4 results) Presentation (4 results) (of which Invited: 1 results) Remarks (4 results)

  • [Journal Article] 人的資産と管理会計-「統合的業績管理システム」の深化と拡張に向けた研究課題-2011

    • Author(s)
      内山哲彦
    • Journal Title

      千葉大学経済研究

      Volume: 第26巻第3号 Pages: 69-95

    • NAID

      120007064783

    • Related Report
      2012 Final Research Report 2011 Annual Research Report
  • [Journal Article] インタンジブルズとしての人的資産の測定-戦略的マネジメントに向けて-2011

    • Author(s)
      内山哲彦
    • Journal Title

      千葉大学経済研究

      Volume: 第26巻第1号 Pages: 39-66

    • NAID

      120007065177

    • Related Report
      2012 Final Research Report 2011 Annual Research Report
  • [Journal Article] インタンジブルズとしての人的資産の価値測定と管理2010

    • Author(s)
      内山哲彦
    • Journal Title

      日本会計研究学会スタディ・グループ インタンジブルズの 管理会計研究(最終報告書)』

      Pages: 62-71

    • Related Report
      2012 Final Research Report
  • [Journal Article] インタンジブルズとしての人的資産の価値測定と管理2010

    • Author(s)
      内山哲彦
    • Journal Title

      日本会計研究学会スタディ・グループ「インタンジブルズの管理会計研究-コーポレート・レピュテーションを中心に」最終報告書

      Pages: 62-71

    • Related Report
      2010 Annual Research Report
  • [Presentation] 人的資源の戦略的マネジメントと業績管理との統合に関する実態と課題2012

    • Author(s)
      内山哲彦
    • Organizer
      日本労務学会
    • Place of Presentation
      和歌山大学
    • Year and Date
      2012-07-14
    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Presentation] 人的資産と管理会計2011

    • Author(s)
      内山哲彦
    • Organizer
      日本管理会計学会
    • Place of Presentation
      大阪大学
    • Year and Date
      2011-04-23
    • Related Report
      2012 Final Research Report 2011 Annual Research Report
  • [Presentation] インタンジブルズとしての人的資産の価値測定2010

    • Author(s)
      内山哲彦
    • Organizer
      日本管理会計学会
    • Place of Presentation
      早稲田大学
    • Year and Date
      2010-09-04
    • Related Report
      2012 Final Research Report 2010 Annual Research Report
  • [Presentation] 人的資源の戦略的マネジメントと業績管理との統合に関する実態と課題

    • Author(s)
      内山哲彦
    • Organizer
      日本知的資産経営学会
    • Place of Presentation
      東京理科大学
    • Related Report
      2012 Annual Research Report
    • Invited
  • [Remarks]

    • URL

      http://www.le.chiba-u.ac.jp/~uchiyama/research.html

    • Related Report
      2012 Final Research Report
  • [Remarks] 内山哲彦研究室ホームページ

    • URL

      http://www.le.chiba-u.ac.jp/~uchiyama/index.html

    • Related Report
      2012 Annual Research Report
  • [Remarks]

    • URL

      http://www.le.chiba-u.ac..jp/~uchiyama/index.html

    • Related Report
      2011 Annual Research Report
  • [Remarks]

    • URL

      http://www.le.chiba-u.ac.jp/~uchiyama/index.html

    • Related Report
      2010 Annual Research Report

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Published: 2010-08-23   Modified: 2019-07-29  

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