2012 Fiscal Year Final Research Report
The Practice and Theory of Integrated Performance Management Systems Including the Management of Human Assets as Intangibles
Project/Area Number |
22730351
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Research Category |
Grant-in-Aid for Young Scientists (B)
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Allocation Type | Single-year Grants |
Research Field |
Accounting
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Research Institution | Chiba University |
Principal Investigator |
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Project Period (FY) |
2010 – 2012
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Keywords | 会計学 / 管理会計 / インタンジブルズ / 人的資産 / 業績管理 |
Research Abstract |
First, the contribution to the emergence of the strategy which the model that combines the human assets with other assets/intangibles and includes nonfinancial measures has was pointed out. Second, four new research questions were clarified about the management of human assets as intangibles. Third, the actual condition of Japanese companies about the consistency with personnel training and the strategy, the management of various costs of creating human assets, the measurement of educationaltraining effects was grasped based on the results of surveys.
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