| Project/Area Number |
25380591
|
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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
|
|---|
| Research Institution | Chiba University |
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Principal Investigator |
|
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| Project Period (FY) |
2013-04-01 – 2016-03-31
|
| Project Status |
Completed (Fiscal Year 2015)
|
| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
|
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| Keywords | 会計学 / 管理会計 / インタンジブルズ / 人的資産 / 測定 / 統合報告 |
|---|
| Outline of Final Research Achievements |
First, the effects of integrated reporting that communicates by financial and non-financial information are made clear. These effects are promotion of organizational learning at top management, destruction of "silo" at operation or management, and education for employees. Second, the problems of management accounting under integrated reporting to be solved are pointed out. These problems include the integration of external and internal reporting, internal information and non-financial information. Third, the practice of measurement on human assets based on the mission or the strategy and the connectivity between human assets and the strategy and/or outcomes are made clear.
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