Exploratory Research on Corporate Innovation and the Measurement and Disclosure of Human Capital

2015 Fiscal Year Final Research Report

• Project/Area Number: 26590083
• Research Category: Grant-in-Aid for Challenging Exploratory Research
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Tokai Gakuen University (2015); Doshisha University (2014)
• Principal Investigator: KOGA Chitoshi 東海学園大学, 経営学部, 教授 (70153509)
• Co-Investigator(Kenkyū-buntansha): SHIMANAGA Kazuyuki 神戸学院大学, 経営学部, 准教授 (90362821) ; YAO Jun 明治大学, 商学部, 講師 (00610932) ; SHIMADA Yoshinori 岩手大学, 人文社会科学部, 准教授 (70733351)
• Project Period (FY): 2014-04-01 – 2016-03-31
• Keywords: 財務会計 / 管理会計 / 人的資本 / イノベーション

Outline of Final Research Achievements

This project consists of three researches: (1) interdisciplinary research on the measurement and management control of human capital as one of the core factors of innovation; (2) empirical research on human capital indicator and firm innovation; (3) international comparative research on human capital information based financing.
Research (1) reveals how intangibles information such as human capital information can be used in management control and decision making process, for example the new budgeting model based on psychological and behavioral research in management accounting. Research (2) tries to address the association between KPIs on human capital and firm innovation. Research (3) suggests that the reporting media for human capital information should be dependent on the level of firm size.

Free Research Field

会計学