2014 Fiscal Year Final Research Report
Designing a practical model for competitive intangibles management control
| Project/Area Number |
23530612
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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 | Tezukayama University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
MIYA Hiroshi 神戸大学, 経営学研究科, 教授 (00296419)
KUBOTA Yuichi 南山大学大学院, ビジネス研究科, 教授 (40329595)
SHIMA Yoshinobu 近畿大学, 経営学部, 准教授 (20319239)
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Keywords | マネジメント・コントロール / インタンジブルズ / KPI / 中小企業 |
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| Outline of Final Research Achievements |
Intangible assets which include innovation, corporate brand, know-how, knowledge management, team work are now regarded as important as tangible assets by accounting researchers and practitioners. However, management control of intangibles has not been well researched yet. Then, we interviewed two of the small and middle sized Japanese firms who prepare an intellectual capital report in Japan. We found that the preparation of the intellectual capital report encouraged the members of the firms to realize their intangible assets and appreciate them. However, both the two firms were not in the stage of strategically manage their intangible assets. This implies that there is a room for them to utilize intangibles for the competitive advantages.
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| Free Research Field |
管理会計
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