2013 Fiscal Year Final Research Report
Exploratory Research on Knowledge Innovation and the Theoretical and Institutional Revolution in Accounting
| Project/Area Number |
24653108
|
|---|
| Research Category |
Grant-in-Aid for Challenging Exploratory Research
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Doshisha University |
|---|
Principal Investigator |
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
KAWASAKI Teruyuki 甲南大学, 社会科学研究科, 教授 (10122227)
SHIMANAGA Kazuyuki 神戸学院大学, 経営学部, 准教授 (90362821)
YAO Jun 立命館大学, 経営学部, 助教 (00610932)
|
|---|
| Project Period (FY) |
2012 – 2013
|
| Keywords | 知のイノベーション / 知的資産 / 人的資本 / 投資意思決定 |
|---|
| Research Abstract |
This project consists of three researches: (1) theoretical research on intellectual innovation and intellectual assets-based management; (2) institutional research on human capital management as an intellectual innovation; (3) survey on Intellectual assets-based management and investment decision making. Research (1) sheds light on the current status and challenges of intellectual innovation and intellectual assets-based management. Meanwhile, a theory on the promotion of intellectual asset based management in the new era is established. Focusing on human capital which is one of the intellectual assets, research (2) examines the construction of the information disclosure system of human capital. Research (3) reveals the possibility of using intellectual capital information in the investment decision making in emerging markets through interviews with fund managers.
|
