Intangibles and Reputation Management

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  • Sakurai Miciharu
    Faculty of Management and Information Science, Josai International University

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  • インタンジブルズとレピュテーション・マネジメント
  • インタンジブルズ ト レピュテーション マネジメント

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Abstract

<p>This paper was written for describing the key note presentation presented at the annual meeting of Japanese Association of Management Accounting held in Asia University from August 28 through 30, 2009. The theme of the presentation was intangibles and reputation management. The contents of presentation were naturally added to the original paper.</p><p>The subjects of this research are such intellectual intangibles as human assets, information assets and organizational assts which are off -balance intangibles, and brand and corporate reputation. Thus, they do not include on-balance intangible properties which are researched mainly by researchers on financial accounting. This research does not focus on valuation of intangible assets, but on how to manage them.</p>

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