2009 Fiscal Year Final Research Report
The Role and Reality of Management Accounting for Intangibles Management
| Project/Area Number |
19730320
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kansai University (2008-2009)
Kyushu Sangyo University (2007) |
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Principal Investigator |
KIMURA Asako Kansai University, 商学部, 准教授 (30389233)
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| Project Period (FY) |
2007 – 2009
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| Keywords | インタンジブルズ / プロセス・マネジメント |
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| Research Abstract |
This study intended to bring out the role of management accounting that company manages intangibles as innovation, brand and so on. I discuss about the need introducing to intangibles management cycle for process management. This study treats Intangibles management as contributing to corporate evaluation and considers innovation and brand in management accounting context. For example, brand value budgeting is useful to intangibles management.
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