Management Accounting Research/Practice and Management of Human Factors: Focusing on Integrated Reporting

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  • 管理会計研究・実践と人的要素の管理―統合報告を中心に―
  • カンリ カイケイ ケンキュウ ・ ジッセン ト ジンテキ ヨウソ ノ カンリ : トウゴウ ホウコク オ チュウシン ニ

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<p>The influence of human factors for management and management accounting has been changing. The appropriate management of human factors is very important for corporate value creation including the economic value creation and the social/organizational value creation. That brings challenges for management accounting research and practice. Integrated Reporting is expected to play roles for the management of human factors in management accounting research and practice. In this paper, focusing on integrated reporting, we investigate the change of the management of human factors for corporate value creation and the challenges of management accounting research/practice based on the basis of an economy in which the economic value creation and the social/organizational value creation are connected in corporate value creation.</p>

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