| Project/Area Number |
24653108
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Doshisha University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
KAWASAKI Teruyuki 甲南大学, 社会科学研究科, 教授 (10122227)
SHIMANAGA Kazuyuki 神戸学院大学, 経営学部, 准教授 (90362821)
YAO Jun 立命館大学, 経営学部, 助教 (00610932)
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| Project Period (FY) |
2012 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2013: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2012: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
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| Keywords | 知のイノベーション / 知的資産 / 人的資本 / 投資意思決定 / イノベーション / ナレッジ・マネジメント / 価値関連性 / パフォーマンス / 企業価値 / ガバナンス / IT / R&D |
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| Research Abstract |
This project consists of three researches: (1) theoretical research on intellectual innovation and intellectual assets-based management; (2) institutional research on human capital management as an intellectual innovation; (3) survey on Intellectual assets-based management and investment decision making. Research (1) sheds light on the current status and challenges of intellectual innovation and intellectual assets-based management. Meanwhile, a theory on the promotion of intellectual asset based management in the new era is established. Focusing on human capital which is one of the intellectual assets, research (2) examines the construction of the information disclosure system of human capital. Research (3) reveals the possibility of using intellectual capital information in the investment decision making in emerging markets through interviews with fund managers.
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