Mission and Practicability of Co-Creation Accounting

Redefining Accounting in a Transforming Society and Management

Abstract

　The modern business environment faces drastic structural changes, including the rise of intangible assets and stakeholder complexity. Traditional accounting models, optimized for investor accountability and past performance measurement, fail to capture these qualitative shifts, leading to institutional obsolescence. This paper proposes “Co-Creation Accounting（CCA）” as a new framework that moves beyond numerical reporting to enable individuals, organizations, and society to discover value and nurture future inquiries together.