地域資源の可視化と価値評価実践 ―マーケティングと管理会計における無形資産の価値評価に関する レビューに基づいて―

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Other Title
  • Visualizing Local Resources and Valuation Practices ―Based on a review of the Valuation of Intangible Assets in Marketing and Management Accounting―

Abstract

Currently, the reform of work styles is at a stage where it is not possible to address only the issue of designing systems to introduce efficient work styles using telework. In this paper, we examine corporate practices that make new local resources visible as they solve local problems. The local resources visualized through corporate practice include tangible assets directly related to the interests of the region and intangible assets in the form of relationships with local residents. In order to recapture local resources as intangible assets, we refer to previous studies in marketing research and accounting. Conventional research, which recognizes value only in the product itself, lacks a perspective that captures a wider range of assets, including the experiences of consumers who purchase products. Therefore, a paradigm shift was needed in marketing research to capture goods as intangible assets. In accounting studies, we review previous studies to examine the cultural and social implications of evaluating and subjecting to control intangible assets that cannot be objectively quantified in nature.

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