インタンジブルズとしての人的資源の管理と管理会計 : 統合的業績管理システム研究における意義と課題
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概要
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In today's business, the importance of intangibles is immeasurable.With the shift of the source of corporate value; from tangible assets tointangible assets, the priority of management is also shifting over tointangibles. In this article, we bring focus into intangibles related tohuman resources, that is, knowledge, capability and high motivation ofpeople and organization, and examine the meaning and problems forconstructing of performance management systems integrating themanagement of human resources as intangibles(integrated performancemanagement systems).We take two steps. First, we investigate the meaning of human resourcesand proper problems that relate to the management of humanresources as intangibles. Next, we examine the prior studies thatshow the model of the relations between strategy execution, financialperformance and corporate value and human resources as intangibles,and then point out their problems and new research questions.欧文抄録: p.143
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