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

抄録

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.