Interdisciplinary Study of Intangibles Disclosure by Integrated Reporting
| Project/Area Number |
24530586
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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 | Kinki University |
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Principal Investigator |
TODA Motohisa 近畿大学, 経営学部, 准教授 (70550052)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 統合報告 / 企業情報開示 / 無形資産 / 学際的研究 / 統合報告事例分析 / 統合報告フレームワーク / 統合レポーティング |
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| Outline of Final Research Achievements |
This study discussed about future corporate disclosure of intangible assets from interdisciplinary points of view that goes beyond the field of the traditional financial reporting and accounting. As a result, this study concluded that the future of intangible assets information disclosure will develop among the Integrated Reporting <IR>, associated with the economic, social and environmental values created by companies, and incorporated into the circulation process of the extended broader concept of capitals. In progressive and challenging ways of <IR>, Companies will be led to reconstruct the business strategies and processes by “integrated thinking”, and will gradually break away from the economic value-seeking corporate model.
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Report
(4 results)
Research Products
(9 results)
