管理会計によるインタンジブルズ管理のアプローチ

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あつひろひめい
5 years ago
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1 The purpose of this paper is to describe the expected role of management accounting in the research of intangibles specialized in corporate reputation and reputation management. The reason for this study is in the fact that opportunity for creating corporate values is shifting from tangible assets to knowledge-driven strategic management making use of intangibles such as brand, IT and data bases, skill and motivation of employees, computer software, and corporate reputation. The author divides all intangibles into intellectual property, off-balanced intangible assets and other intangibles such as corporate reputation and corporate brand. He suggested new approach using CSR, internal control, reputation risk management, reputation quotient, reputation audit, and a few tools of management accounting. IT intangible assets -35-

2 1 Unseen Wealth 2001 (intangibles ) [Blair=Wallman 2001] [Lev 2001] [Belkaoui et al. 1992] 21 [Kaplan=Norton 2004] [ 2004] [ ] (future economic benefit) 3 [Blair= Wallman 2001] (pro-patent policy) [ 1998] 3-36-

3 1990 [[Belkaoui et al Belkaoui 2001] IR 4 [Kaplan=Norton ] 5 4 ADVERTISING 5 [Lev p. 5] -37-

4 21 [Stewart 1997; Blair=Wallman 2001; Kaplan=Norton 2004] [ ] (IT) IT

5 [Sullivan 2000] reputation [Sullivan 2000] MIKIMOTO -39-

6 [Fombrun= Van Riel 2004] [Lev 2001] 9 [ ] -40-

7 10 IT [ 1992] IT IT SLA (service level agreement ) 2 [ 2006] IT [ 2005]

8 [Edvinsson=Malone 1997] 12 [ ] [ 2005] [2008] FA( ) CIM(computer-integrated manufacturing) 3 (Strategy Maps)[Kaplan= Norton 2004] 12 [Sullivan 2000] (codified knowledge) 13 [2002] [2003] [2005] -42-

9 14 [Lev 2001] [Fombrun 2004] [2002] 14 [Lev 2001] 15 Strategy-Focused Organization[Kaplan=Norton 2001] Alignment [Kaplan=Norton 2006] Alignment -43-

10 [2000] CB IR 16 Stake Holder - 44-

11 ABC 4 4 CSR CSR [Porter 2008] CSR CSR 2008 ERM (enterprise risk -45-

12 management ) [Collier et al 2007] IT ,

13 17 [Kaplan=Norton 2004] IT 17 IT IT IT -47-

14 IT 6 [Kaplan=Norton 2004] (value ) (alignment) [Kaplan=Norton 2004] -48-

15 IT [Kaplan=Norton 2006] 3 (1) (1) [2007] 18 YKK YKK 18 Anergy synergy -49-

16 (outcome ) (ROI) EVA (Corporate Identity)

17 5 3 (sustainable) 19 CSR 19 (sustainability) Theodore Roosevelt (1910/8/21) (World Business Council for Sustainable Development 2003) [Brady 2005] -51-

18 CSR CSR(corporate social responsibility ) CSR CSR CSR CSR CSR CSR SOX COSO (The Committee ofsponsoring Organization of the Treadway Commission) SOX (Sarbanes-Oxley Act ) -52-

19 IT J-SOX IR IT IT 2005 [ 2005]

20 2 FF [ 2008] Fortune The Wall Street Journal SM 22 Fortune 9 The Wall Street Journal SM 6 20 (reputation audit) Forbes HP -54-

21 [Fombrun 1996] 23 CSR IR 4 23 [2008] - 55-

22 CSR pp Belkaoui Ahmed and Ellen L. Pavlik Accounting for Corporate Reputation Quorum Books 1992 p.110 pp Belkaoui Ahmed Riahi The Role of Corporate Reputation for Multinational Firms -Accounting Organizational and Market Considerations Quorum Books 2001 pp Blair Margaret M. and Steven M. H. Wallman Unseen Wealth Report of the Brookings Task Force on Intangibles Brookings Institution Press 2001 p. 1 pp p. 2 pp Brady Arlo. Kristjan O. The Sustainability Effect 2005 pp Collier Paul M. Anthony J. Berry and Gary T. Burke Risk and Management Accounting Best Practice Guidelines for Enterprise-Wide Internal Control Procedures CIMA 2007 p Edvinsson Leif and Michael S. Malone Intellectual Capital HarperBusiness 1997 p. 3.( 1999 p. 16.) Fombrun Charles J. Reputation; Realizing Value from the Corporate Image Harvard Business School Press 1996 pp Fombrun Charles J. and Cees B.M. Van Riel Fame & Fortune How Successful Companies Build Winning Reputations Prentice Hall 2004 pp ( 2005 pp ) 2007 p Win p pp Kaplan Robert S. and David P. Norton The Strategy-Focused Organization -How Balanced Scorecard Companies Thrive in the New Business Environment Harvard Business School Press Kaplan Robert S. and David P. Norton Strategy Maps Converting Intangible Assets into -56-

23 Tangible Outcome Harvard Business School Press 2004 p. p. 4 p. 13 ( 2005 p. 26 p. 38). Kaplan Robert S. and David P. Norton Alignment Using the Balanced Scorecard to Create Corporate Synergies Harvard Business School Press 2006 p. 5 pp ( BSC 2007 p. 22 pp ) pp pp p. 1. Lev Baruch Intangibles Management Measurement and Reporting Brookings Institution Press 2001 pp. 5-6 pp.7-8 p. 16 pp ( p. 10 pp pp ) pp ADV TISING Vol pp Porter Michael E. Spring 2008 Vol. 001 pp [ ] 1992 p p p (a) 2005 pp pp pp pp Stewart Thomas A. Intellectual Capital - the New Wealth of Organizations Nicholas Brealey Publishing 1997 pp Sullivan Patrick H. Value-Driven Intellectual Capital John Wiley & Sons 2000 pp.3-22 p. 17. ( 2002 pp p. 30.) pp pp

村本　孜７１‐８９／７１‐８９

村本　孜７１‐８９／７１‐８９ MERITUM RICARDIS OECD https://www.jicpa knk.ne.jp/download/image/index.html EU (intellectual capital rating) BCP OECD IR ex.) ex.) ex.) ex.) http://www.meti.go.jp/policy/intellectual_assets/index.htm (intellectual