Designing a practical model for competitive intangibles management control
| Project/Area Number |
23530612
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tezukayama University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
MIYA Hiroshi 神戸大学, 経営学研究科, 教授 (00296419)
KUBOTA Yuichi 南山大学大学院, ビジネス研究科, 教授 (40329595)
SHIMA Yoshinobu 近畿大学, 経営学部, 准教授 (20319239)
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | マネジメント・コントロール / インタンジブルズ / KPI / 中小企業 / 関係資産 / マネジメント・コントロール（MC) / 知識移転 / SECIモデル / イノベーション / 知財 / 研究 / 人的資本 / 理念 |
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| Outline of Final Research Achievements |
Intangible assets which include innovation, corporate brand, know-how, knowledge management, team work are now regarded as important as tangible assets by accounting researchers and practitioners. However, management control of intangibles has not been well researched yet. Then, we interviewed two of the small and middle sized Japanese firms who prepare an intellectual capital report in Japan. We found that the preparation of the intellectual capital report encouraged the members of the firms to realize their intangible assets and appreciate them. However, both the two firms were not in the stage of strategically manage their intangible assets. This implies that there is a room for them to utilize intangibles for the competitive advantages.
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Report
(5 results)
Research Products
(3 results)
