The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Invited Articles
The Measurement and Management of Corporate Reputation
Hironao Iwata
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2010 Volume 18 Issue 2 Pages 65-81

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Abstract

Corporate reputation has two aspects, a source of competitive advantage and corporate value itself. Measuring corporate reputation must be based on the line with the clear definition of corporate reputation. Once corporate reputation is measured, it is useful information for reputation management by comparing the past data or the benchmarking against competitors. To demonstrate correlation or causal relationship between corporate reputation and financial performance, it is necessary to perform regression, path or covariance structure analysis for the purpose of building of the theory of reputation management. The balanced scorecard based on the stakeholder approach is a good framework for reputation management. It is expected that the developing of theory of reputation management will be supported by the empirical research in Japan.

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© 2010 The Japanese Association of Management Accounting
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