Consideration of Relationship between Intangibles

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Other Title
  • インタンジブルズ間の関係性の考察
  • インタンジブルズ間の関係性の考察 : BSCの学習と成長の視点に焦点を当てて
  • インタンジブルズ カン ノ カンケイセイ ノ コウサツ : BSC ノ ガクシュウ ト セイチョウ ノ シテン ニ ショウテン オ アテテ
  • A Focus on Learning and Growth Perspective of BSC
  • BSCの学習と成長の視点に焦点を当てて

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The purpose of this paper is to clarify the mutual impact of intangibles on each other through a literature review. The results of the research presented that organizational capital is built to align strategy. And we proposed that there is a strategic type of organizational capital that has the property of influencing human capital and information capital. We also presented a stock type of organizational capital in which human capital belonging to employees influences the accumulation to organizational capital through the medium of social capital.

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