| Project/Area Number |
24330143
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Partial Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tokai Gakuen University (2015)
Doshisha University (2012-2014) |
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Principal Investigator |
KOGA Chitoshi 東海学園大学, 経営学部, 教授 (70153509)
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| Co-Investigator(Kenkyū-buntansha) |
KISHIDA Masao 早稲田大学, 商学学術院(ファイナンス研究科), 教授 (10030644)
TANAKA Kenji 明治大学, 会計専門職研究科, 教授 (60096857)
IGARASHI Norio 横浜国立大学, 成長戦略研究センター, 教授 (00456336)
KIKUYA Masato 法政大学, 大学院イノベーション・マネジメント研究科, 教授 (10132101)
IGARASHI Kunimasa 日本大学, 商学部, 教授 (90113993)
KAWASAKI Teruyuki 甲南大学, 社会科学研究科, 教授 (10122227)
IKEDA Koji 甲南大学, 経営学部, 教授 (80202886)
YASUI Kazuhiro 神戸学院大学, 経営学部, 准教授 (60437449)
YOSANO Tadanori 神戸大学, 経営学研究科, 准教授 (80346410)
FU Xin 神戸大学, 経営学部, 准教授 (80551051)
YAO Jun 明治大学, 商学部, 講師 (00610932)
YAO Xiaojia 明治大学, 商学部, 講師 (50610474)
OKINO Koji 兵庫大学, 経済情報学部, 准教授 (00319906)
KONDO Shiomi 愛知学泉学部, 現代マネジメント学部, 講師 (90712224)
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥17,160,000 (Direct Cost: ¥13,200,000、Indirect Cost: ¥3,960,000)
Fiscal Year 2014: ¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2013: ¥6,370,000 (Direct Cost: ¥4,900,000、Indirect Cost: ¥1,470,000)
Fiscal Year 2012: ¥7,280,000 (Direct Cost: ¥5,600,000、Indirect Cost: ¥1,680,000)
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| Keywords | 統合報告 / 財務情報 / 非財務情報 / 情報開示理論 / ベスト・プラクティス / 保証 / 統合レポーティング / 持続的発展可能性 / 統合化 / 企業の持続的発展可能性 / グローバリゼーション / 企業の価値創造 |
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| Outline of Final Research Achievements |
The purpose of this project is to propose a new corporate disclosure system which integrates financial and non-financial information to improve the sustainable development of companies. This project consists of three researches: (1) the theoretical research on integrated reporting; (2) the investigation of regulations and the current state of integrated reporting; (3) the institutional research on assurance of non-financial information.
Research (1) provides the theoretical foundation for the integrated reporting framework based on the four information disclosure theories as well as by adopting psychological analysis approaches. Research (2) analyzes the disclosure system of non-financial information and reveals the integrated reporting practices in various countries. Research (3) suggests that it is essential to adopt a holistic approach to build the conceptual framework for the assurance of non-financial information.
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