type:論文

type:Article

国際統合報告の開示フレームワークにおいてソーシャル・キャピタル(SC)は、組織が構造化された開示を行ううえで有用な6つの資本の1つとして採り上げられている。SCと類似の協働意識は、わが国において長く共有されてきたが、「失われた20年」を経て、個人業績偏重の人事制度や雇用形態の多様化もあって、近年、社員間の信頼関係や繋がり(企業帰属SC)が崩壊しつつある職場もみられるようになってきた。こうした中、新しい時代環境に則した形で組織内連携のあり方を問い直し、日本企業の世界に誇るべき資本の維持・強化とその開示につなげていくことが望まれる。この間、会計学の領域において企業内外の関係性は、インタンジブルズの研究として進展してきたこともあって、SCの概念そのものが正面から論じられることは少ない。本稿では、SCという関係性の概念を用いることによって、SCに起因する各種インタンジブルズの同質性を包括的に理解し、企業の過少収益力を惹起する「負のインタンジブルズ」の態様に係る研究に繋げたい。こうした考察は、SC(チーム力等)という日本の伝統的強みの源泉を再認識し、その負の側面をいかに減らすかのマネジメントにつなげ、日本企業の優位性を統合報告書で投資家にアピールすることにも貢献可能と考えられる。

Social capital (SC) has been taken up as one of the six categories of capital identifiedby the International Integrated Reporting Framework, and organizations often find adopting that terminology to be an appropriate way to structure or articulate disclosures in their integrated reports. The cooperating consciousness, which is analogous to SC, has been shared longer in Japan, but recently it has come to be seen that trust relationships and connections among employees in some workplace cultures are crumbling because of thediversification of employment types and the overemphasis on the performance-based paysystem, etc., through Japan's "Two Lost Decades." In these circumstances, it is desirable to reconsider the way interrelationships in an organization are in line with the environment of the new era and to lead in maintaining, strengthening, and disclosing such capital,which Japanese companies should be proud of in the world. Meanwhile, it is less likely that the concept of SC be seriously discussed in accounting, since internal and external relationships of companies have progressed as the study of intangibles in accounting. In this article, I intend to obtain comprehensive understanding of the homogeneity of several intangibles due to SC by using the concept of relationships concerning SC, and then proceed to study specific aspects of "negative intangibles," which elicit less earning power at companies. Such considerations can contribute to remind Japanese companies of SC (team force, etc.), which is the source of their own traditional strengths, as well as managing to decrease the dark side of SC, and appeal to investors in terms of their possible superiority in their integrated reports.

identifier:4

identifier:KJ00010194099