Interdisciplinary Study of Intangibles Disclosure by Integrated Reporting

2014 Fiscal Year Final Research Report

• Project/Area Number: 24530586
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Kinki University
• Principal Investigator: TODA Motohisa 近畿大学, 経営学部, 准教授 (70550052)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 統合報告 / 企業情報開示 / 無形資産

Outline of Final Research Achievements

This study discussed about future corporate disclosure of intangible assets from interdisciplinary points of view that goes beyond the field of the traditional financial reporting and accounting. As a result, this study concluded that the future of intangible assets information disclosure will develop among the Integrated Reporting <IR>, associated with the economic, social and environmental values created by companies, and incorporated into the circulation process of the extended broader concept of capitals. In progressive and challenging ways of <IR>, Companies will be led to reconstruct the business strategies and processes by “integrated thinking”, and will gradually break away from the economic value-seeking corporate model.

Free Research Field

財務会計