2009 Volume 17 Issue 2 Pages 23-36
The 2008 annual meeting of the Association of Japanese Management Accounting was held at Konan University, Japan from August 29 to August 31, 2008. The purposes of this paper are to summarize four reports for presenting the results of their research under the unified theme: Intangibles in management accounting, put some important discussion points at issue in order, and formulate a new direction for future research in management accounting, from the perspective of intangibles. Each specific sub-theme of four reporters is “Intangibles and firm value” by K. Ito, “Issues in firm valuation” by S. Aoki, “The impact of market inefficiency on TOB strategies in Japan” by T. Yamamoto, and “U.S. perspective of intangible assets and its applicability in Japan” by K. Koga. Each report was very creative and significant. The useful comments for four reports by commentator N. Ogura promoted active panel discussion.
