Despite there being several types of non-quantifiable information in some business scenarios, there are no mathematical rigorous methods for dealing with them. Therefore, this study investigated a mathematical method of dealing with non-quantifiable information, focusing on normal-form game in game theory. First, I defined quantifiable payoffs as a “narrow payoff”, and quantifiable and non-quantifiable payoffs as a “broad payoff”. I then generalized the normal-form game to be able to deal with the “broad payoff” and defined it as a “generalized normal-form game”. Finally, I mathematically discussed whether the definition of a “generalized normal-form game” is meaningful by the use of general topology, a branch of mathematics. As a result, one method of dealing with non-quantifiable information in business scenarios was mathematically suggested.

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When the validity of the Conceptual of knowledge creation based on information flow was inspected, this paper did field research of the questionnaire form subjected for the enterprise which works on intellectual assets management. It was indicated that all 3 indexes regarded as need function significantly to invent vanity and intellectual assets as a result of the investigation data and the analysis. It was possible to find one possibility to indicate the validity of this model because of and 3 indexes' being caught as the factor which promotes the activity that intellectual assets are invented more.

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In addition to formulating and implementing excellent strategies, companies must change existing strategies as necessary. It is effective to use the interactive control system(ICS) to update the strategy. In this paper, we discuss about an evaluation method for utilizing interactive control system to update the strategy. We examine the evaluation method by incorporating three processes based on the view of evolutionary approach. The three processes are the process of diversification of variations, selection and retention. As a result, we clarified that the object to be evaluated is different in each of the three processes in evaluating the contribution of ICS for strategic change. Although ICS requires top management involvement, we clarified that at least three different involvements including mutually contradictory involvements are required to participate in the decision making of the members.

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Because the definition of deferred assets in the corporate tax law is not clear, we discuss the problem. The scope of deferred assets in accounting is limited. The scope of deferred assets under the Corporation Tax Law is not restrictive. For this reason, the scope of deferred assets in the corporate tax law is a problem. In Japan, which adopts fixed earnings settlement principle, the right to interpret the tax law is given primarily to taxpayers. Therefore, if the taxpayer conducts proper tax interpretation, it can theoretically be concluded that it will not receive administrative punishment from the tax administrative agency. However, unless the definition of the deferred assets of the Corporation Tax Law is clear, taxpayers may have unforeseen damage. Therefore, it can be said that it is appropriate to clarify the definition of the deferred assets of the Corporation Tax Law.

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Although current accounting software has been developed as an accounting information system, all accounting data cannot be automatically reflected in the accounts. This is because it is difficult to automatically determine the appropriate account item from the viewpoint of diversification of management expenditure purpose and from a tax law viewpoint. Therefore, although we expect from AI, deep learning and machine learning can be realized by learning past facts, but making highly autonomous judgments at this point in technology and practice it is difficult. In the future, it will be possible to solve these problems by using electronic payment. In addition, efforts to standardize accounting information will lead to self-accounting of SMEs.

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