2018 Fiscal Year Final Research Report
The Distinctive Feature of Finance and Organization which Enables a Sustainable Management of the Company
Project/Area Number |
15K03638
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Management
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Research Institution | The International University of Kagoshima |
Principal Investigator |
IMAMURA Akiyo 鹿児島国際大学, 経済学部, 教授 (90248641)
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Co-Investigator(Kenkyū-buntansha) |
井上 昌美 城西大学, 情報科学研究センター, 研究員 (10640914)
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Project Period (FY) |
2015-04-01 – 2019-03-31
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Keywords | 持続可能な経営 / コーポレート・ガバナンス改革 / ステークホルダー / 企業の社会的責任 / 事業継承 |
Outline of Final Research Achievements |
We did hearing surveys of the corporate executives, and also did questionnaire surveys of the employees and the individual shareholders. Through these surveys, we found that four steps are required to promote the corporate governance (CG) reform which is essential to a sustainable management of the company. These four steps consist of 1.Recognition of the problem, 2.Forging a framework for the CG reform, 3.Establishing the capital policy, and 4.Disclosure and communication of the information. We also demonstrated that these steps need to be modulated according to the company characteristics and that the concept of CG changes with the corporate growth process. Because we documented that there is a discrepancy in understanding of the CG between the company and the employees and individual shareholders, a successful CG reform demands disclosure of relevant information after recognizing the difference stakeholders may present in understanding the CG and their response to it.
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Free Research Field |
経営学
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Academic Significance and Societal Importance of the Research Achievements |
学術的な意義は、CGに関する環境変化を踏まえた定性的・定量的分析により、CG改革に必要な取組み(4つのフェイズ)や、取組みに加味すべき事項(企業の特性・成長プロセス)とステークホルダー(従業員・個人株主)の視点等、持続可能な経営に不可欠なCG改革の指針になる知見を示したことである。 社会的意義は、CGコードのCGへの影響などを含む企業の実情を確認した上で、持続可能な経営につながるCG改革の際に検討すべき事項を導出し、CG改革に必要となる拠り所の一つを示したことである。これにより、スムーズな事業継承にも必要となる、CGに関する意識の向上やCGの見直しや改革推進の一助になることである。
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