2020 Fiscal Year Final Research Report
Evaluation of R&D Investments in a Context of Open Innovation
Project/Area Number |
18K01928
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Review Section |
Basic Section 07100:Accounting-related
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Research Institution | Kansai Gaidai University |
Principal Investigator |
KITAO Nobuo 関西外国語大学, 英語国際学部, 教授 (00708969)
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Project Period (FY) |
2018-04-01 – 2021-03-31
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Keywords | 管理会計 / オープンイノベーション |
Outline of Final Research Achievements |
The reluctant introduction of open innovation is pointed out as one of the reasons behind the Japanese companies' inefficient R&D investments. The introduction of open innovation comes along with a bunch of issues to be discussed from the perspective of accounting such as expense distribution, profit sharing, budget control and decision making and so on, however, the accounting researches of R&D in connection with open innovation have not been successful so far. This research pointed out that a sense of impartial profit sharing can contribute a lot to prevalence of open innovation and suggested a frame work of subsequent empirical studies from the observation of the regional open innovation consortium and its participants.
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Free Research Field |
管理会計
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Academic Significance and Societal Importance of the Research Achievements |
わが国でもオープンイノベーションの重要性が広く認識されるようになって久しい。企業はその意義を理解しながらも、現場に実装しようとすると、たちまち実務的に解決しなければならない難しい課題に直面する。その多くは、外部組織との費用や収益の分配をはじめとする会計学的視点をもって解決すべきものである。本研究は、オープンイノベーションを推進するコンソーシアムとそれに参加する組織の観察を通じて、このような実務的課題解決のために必要な知見を得る方法を提示した。
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