著者

八角 憲男

出版者

日本国際情報学会

雑誌

国際情報研究 (ISSN:18842178)

巻号頁・発行日

vol.10, no.1, pp.25-37, 2013-12-13 (Released:2013-12-13)

参考文献数

18

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Evaluating a firm's merit on the basis of its financial history alone is not enough to determine its potential.An increasing number of financial institutions are focusing attention on "knowledge asset management reports" when considering the value of a firm. Why are "intangibles" and "knowledge assets" of a firm attracting more and more attention? This is exactly what this paper examines in order to establish the importance of "knowledge asset management" in developing potentialities of a firm. As a matter of fact, the "knowledge assets" concept is becoming more popular than the accounting concept of "intangibles" in business. This study inquires into the origins of the "knowledge assets" concept, making clear the logical distinction between the two categories. Furthermore, the significance of successful "knowledge asset management" based on an accurate understanding and proper use of "knowledge assets" will be considered, together with a prospect of development of the "knowledge assets" concept in Japan.

著者

八角 憲男 木村 栄宏

出版者

日本国際情報学会

雑誌

国際情報研究 (ISSN:18842178)

巻号頁・発行日

vol.9, no.1, pp.22-32, 2012-12-20 (Released:2014-03-13)

参考文献数

18

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In this paper we will consider the vital question of how the training of accountants ought to be. In the great changes of our society in recent years, accounts has spread to various fields of commercial activities much more quickly and extensively than people imagined.For people who teach accounting, and people who want to work as accountants, teaching methods and learning methods have become more and more important. Focusing on accounting education at universities, we will make clear what kind of problems we have now in the three groups of people in accounting education: general people in society, people who learn and people who teach. Then we will examine the results of investigations of accounting education in other organizations together with our own experiences as accounting instructors in order to show in what direction accounting education ought to be led.