Exploring to Acquire the Legitimacy Management and Disclosure of Intellectual Capital Information Practice

Tadanori Yosano
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Tadanori Yosano: Graduate School of Business Administration, Kobe University

No 2011-47, Discussion Papers from Kobe University, Graduate School of Business Administration

Abstract: This paper provides an analytical viewpoint that includes two perspectives that expand the MERITUM guideline in order to acquire intellectual asset management legitimacy and disclosures. This will help spread intellectual asset management practices and disclosures. First, this paper proposes that there is a reflexive dynamism between the company's organizations and ``boundary network organizations by sharing resources with boundary network organizations using the company's internal resources. In other words, we discuss a reflexive dynamism consequential from the interaction between the company's organizations and the boundary network organizations including both stock affiliated companies and loose businesses. Second, this paper places a great amount of importance on the viewpoint that corporate managers mobilize the company' s ``current" resources into their corporate strategies. The companies need the ``current" resources vector to adequately coincide with corporate strategies which include both ``current" and ``future" business area selections. This paper discusses how the Intellectual Capital Report will be able to acquire legitimacy within our society from these two perspectives.

Pages: 17 pages
Date: 2011-12
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