SHIMANAGA Kazuyuki 島永和幸

… Alternative Names

島永和幸シマナガカズユキ

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Researcher Number	90362821
Other IDs
External Links
Affiliation (Current)	2025: 神戸学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2023: 神戸学院大学, 経営学部, 教授 2009 – 2016: Kobe Gakuin University, 経営学部, 准教授 2007: Kobe Gakuin University, 経営学部, 准教授 2005 – 2006: 神戸学院大学, 経営学部, 講師
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting
Keywords	Principal Investigator 人的資本 / 自己創設無形資産 / 会計 / 財務会計 / 公正価値会計 / 生活賃金 / 人的資本会計 / 国際会計基準 / IAS38 / アンケート / 人的資源 / 知的資本 … More Except Principal Investigator … More イノベーション / 人的資本 / 長期的・持続的成長 / KPI / インタンジブルズ / 管理会計 / 財務会計 / ESG情報 / CSR報告書 / 統合財務報告制度 / 非財務情報 / 企業報告 / 会計学 / 戦略報告書 / ESG / CSR / SASB / IIRC / 概念フレームワーク / 財務報告 / 統合報告 / R&D / IT / ガバナンス / 企業価値 / パフォーマンス / 価値関連性 / ナレッジ・マネジメント / 投資意思決定 / 知的資産 / 知のイノベーション / 新興国投資 / コスト効率性 / グローバル投資 / 国際財務報告基準 / システム設計 / 金融規制 / リスク情報 / 財務・非財務情報 Less

個社性と業種特性を反映した人的資本開示モデルの構築に関する理論的・実証的研究Principal Investigator
- Principal Investigator
  
  島永和幸
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe Gakuin University
IIRC International Integrated Reporting Framework and Integrted Reports
- Principal Investigator
  
  FURUSHO Osamu
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Nihon University
Exploratory Research on Corporate Innovation and the Measurement and Disclosure of Human Capital
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2014 – 2015
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Tokai Gakuen University
  Doshisha University
Exploratory Research on Knowledge Innovation and the Theoretical and Institutional Revolution in Accounting
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2012 – 2013
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
Theoretical and Empirical Research for Fair Value Accounting of Internally Generated Intangible AssetsPrincipal Investigator
- Principal Investigator
  
  SHIMANAGA Kazuyuki
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe Gakuin University
A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure
- Principal Investigator
  
  YOSANO TADANORI
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
Theoretical and Empirical Research for Employee-based Management and Measurement and Disclosure of Human CapitalPrincipal Investigator
- Principal Investigator
  
  SHIMANAGA Kazuyuki
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe Gakuin University
知的資本の公正価値会計に関する理論的・実証的研究Principal Investigator
- Principal Investigator
  
  島永和幸
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe Gakuin University

All 2023 2015 2014 2013 2012 2011 2010 2007 2006

All Journal Article Presentation Book

[Book] 国際統合報告フレームワークの形成と課題2015
- Author(s)
  古庄　修　池田公司　沖野光二　越智信仁　島永和幸　田代樹彦　戸田統久　中村信男　平賀正剛　向山敦夫　村田英治　姚　俊
- Total Pages
  209
- Publisher
  国際会計研究学会(研究グループ最終報告書)
- Data Source
  KAKENHI-PROJECT-26285102
[Book] 統合報告革命―ベスト・プラクティス企業の事例分析―2015
- Author(s)
  池田公司編著　沖野光二　島永和幸　戸田統久著
- Total Pages
  385
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-26285102
[Book] IFRSにおける資産会計の総合的検討2014
- Author(s)
  菊谷正人編著　共著者：吉田智也、小林直樹、依田俊伸、石井明、林健治、石山宏、杉山晶子、島田佳憲、島永和幸、越智信仁、中野貴之、松本徹、藤田晶子、松井泰則、古庄修
- Total Pages
  207
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-24730404
[Journal Article] 従業員重視の経営と人的資本情報の開示のあり方2014
- Author(s)
  島永和幸
- Journal Title
  
  日本知的資産経営学会誌
  
  Volume: 1号 Pages: 77-90
- Data Source
  KAKENHI-PROJECT-24653108
[Journal Article] 従業員重視の経営と人的資本情報の開示のあり方2014
- Author(s)
  島永和幸
- Journal Title
  
  知的資産経営学会誌
  
  Volume: 1号 Pages: 77-90
- Data Source
  KAKENHI-PROJECT-24653108
[Journal Article] 人的資本の本質的特性と使用権に基づく新しい認識アプローチの探究2014
- Author(s)
  島永和幸
- Journal Title
  
  国際会計研究学会年報
  
  Volume: 2013年度第1号(通号33号) Pages: 73-89
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24730404
[Journal Article] 人的資本の公正価値評価と税制上の論点と課題2013
- Author(s)
  島永和幸
- Journal Title
  
  神戸学院大学経営学論集
  
  Volume: 第9巻第2号
- Data Source
  KAKENHI-PROJECT-24730404
[Journal Article] 自己創設無形資産会計に係る当初の会計処理-IASB審議提案とAASB討議資料第138号に焦点を当てて2011
- Author(s)
  島永和幸
- Journal Title
  
  国際会計研究学会年報
  
  Pages: 135-152
- NAID
  40018997267
- Data Source
  KAKENHI-PROJECT-21730388
[Journal Article] 人的資源の評価と測定手法に関する実態分析2011
- Author(s)
  島永和幸
- Journal Title
  
  会計
  
  Volume: 第179巻、第4号 Pages: 551-566
- NAID
  40018718515
- Data Source
  KAKENHI-PROJECT-21730388
[Journal Article] 無形資産開示の規定要因と拡充可能性に関する実証研究-日本企業を対象とした質問票調査の分析をつうじて-2007
- Author(s)
  島永和幸
- Journal Title
  
  産業経理第67巻第4号
  
  Pages: 90-102
- NAID
  40015829322
- Data Source
  KAKENHI-PROJECT-17730294
[Journal Article] 人的資本の資産性と公正価値測定-サティヤム・コンピュータ・サービス社の事例を中心として-2007
- Author(s)
  島永和幸
- Journal Title
  
  会計プログレス第8号
  
  Pages: 63-75
- NAID
  130008083243
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17730294
[Journal Article] 中国製薬企業のR & Dとナレッジマネジメントに関するケーススタディ2006
- Author(s)
  島永嵩子, 島永和幸
- Journal Title
  
  神戸学院大学経営学論集第2巻第2号(近刊予定)
- NAID
  110004813917
- Data Source
  KAKENHI-PROJECT-17730294
[Journal Article] 複式簿記における取引概念2006
- Author(s)
  島永和幸
- Journal Title
  
  神戸学院大学経営学論集 3・1
  
  Pages: 41-54
- NAID
  110007138789
- Data Source
  KAKENHI-PROJECT-17730294
[Journal Article] 製薬企業のナレッジマネジメントと研究開発に関する実態調査-中国の製薬企業5社を対象として-2006
- Author(s)
  島永和幸, 佐々木常和, 岡田芳男, 島永嵩子
- Journal Title
  
  神戸学院大学経営学論集 3・1
  
  Pages: 19-40
- NAID
  110007138790
- Data Source
  KAKENHI-PROJECT-17730294
[Presentation] 中小企業における労働者の確保と生活賃金の会計2023
- Author(s)
  島永和幸
- Organizer
  中小企業会計学会第11回全国大会
- Invited
- Data Source
  KAKENHI-PROJECT-23K01690
[Presentation] 人的資本情報開示の義務化と課題2023
- Author(s)
  島永和幸
- Organizer
  国際会計研究学会第40回研究大会
- Invited
- Data Source
  KAKENHI-PROJECT-23K01690
[Presentation] 国際統合報告フレームワークの形成と課題2015
- Author(s)
  古庄　修　池田公司　沖野光二　越智信仁　島永和幸　田代樹彦　戸田統久　中村信男　平賀正剛　向山敦夫　村田英治　姚　俊一
- Organizer
  国際会計研究学会
- Place of Presentation
  専修大学(東京都千代田区)
- Year and Date
  2015-10-04
- Data Source
  KAKENHI-PROJECT-26285102
[Presentation] SASB（米国サステイナビリティ会計基準審議会）の会計政策ー米国の財務情報・非財務情報の統合化の方向性ー2015
- Author(s)
  島永和幸
- Organizer
  国際会計研究学会第32回研究年次大会
- Place of Presentation
  専修大学（東京都千代田区）
- Year and Date
  2015-10-02
- Data Source
  KAKENHI-PROJECT-26590083
[Presentation] 人的資本の本質と「使用権」に基づく新しい認識アプローチの探究2013
- Author(s)
  島永　和幸
- Organizer
  国際会計研究学会第30回研究大会
- Place of Presentation
  中央大学
- Data Source
  KAKENHI-PROJECT-24730404
[Presentation] 人的資本の管理指標としての人的資本メトリクスの活用2013
- Author(s)
  島永和幸
- Organizer
  日本知的資産経営学会第2回研究年次大会
- Place of Presentation
  専修大学
- Year and Date
  2013-08-27
- Data Source
  KAKENHI-PROJECT-24653108
[Presentation] 人的資本の管理指標としての人的資本メトリクスの活用2013
- Author(s)
  島永和幸
- Organizer
  日本知的資産経営学会第２回研究年次大会
- Place of Presentation
  専修大学
- Data Source
  KAKENHI-PROJECT-24653108
[Presentation] 人的資本の公正価値評価と税制上の論点と課題2012
- Author(s)
  島永和幸
- Organizer
  日本会計研究学会第62回関西部会自由論題報告
- Place of Presentation
  流通科学大学
- Data Source
  KAKENHI-PROJECT-24730404
[Presentation] 自己創設無形資産会計に係る当初の会計処理-IASB審議提案とAASB討議資料第138号に焦点を当てて2010
- Author(s)
  島永和幸
- Organizer
  国際会計研究学会
- Place of Presentation
  大阪学院大学
- Year and Date
  2010-09-12
- Data Source
  KAKENHI-PROJECT-21730388
[Presentation] 自己創設無形資産会計に係る当初の会計処理-IASB審議提案とAASB討議資料第138号に焦点を当てて2010
- Author(s)
  島永和幸
- Organizer
  国際会計研究学会第27回研究大会自由論題報告
- Place of Presentation
  大阪学院大学
- Year and Date
  2010-09-12
- Data Source
  KAKENHI-PROJECT-21730388
[Presentation] 人的資源の評価と測定手法に関する実態分析2010
- Author(s)
  島永和幸
- Organizer
  日本会計研究学会
- Place of Presentation
  東洋大学
- Year and Date
  2010-09-10
- Data Source
  KAKENHI-PROJECT-21730388
[Presentation] 人的資源の評価と測定手法に関する実態分析2010
- Author(s)
  島永和幸
- Organizer
  日本会計研究学会第69回大会自由論題報告
- Place of Presentation
  東洋大学
- Year and Date
  2010-09-10
- Data Source
  KAKENHI-PROJECT-21730388
[Presentation] Empirical Study on the Regulating Factors and Expandability of Intangible Assets Disclosure - Through Analysis of a Questionnaire Survey for Japanese Listed Companies-2007
- Author(s)
  島永和幸
- Organizer
  3rd EIASM Workshop on Visualising, Measuring, and Managing Intangibles & Intellectual Capital
- Place of Presentation
  University of Ferrara, Ferrara, Italy
- Data Source
  KAKENHI-PROJECT-17730294

1. KOGA Chitoshi (70153509)

# of Collaborated Projects: 4 results

# of Collaborated Products: 0 results
2. YAO Jun (00610932)

# of Collaborated Projects: 4 results

# of Collaborated Products: 2 results
3. KIKUYA Masato (10132101)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. IKEDA Koji (80202886)

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
5. YOSANO TADANORI (80346410)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. KISHIDA Masao (10030644)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. TANAKA Kenji (60096857)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. IGARASHI Norio (00456336)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. HORIE Masayuki (70173630)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. KOZUMI Hideo (10261273)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. ICHITAKA Ryuji (30330137)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. YASUI Kazuhiro (60437449)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. OHNUMA Hiroshi (00292079)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. SAKURADA Joe (10335763)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. KAGAYA Tetsuyuki (80323913)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. YAZAWA Kenichi (70406817)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
17. KOMETANI Kenji (90432731)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
18. OKAMOTO Noriaki (00433566)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. FU Xin (80551051)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. KONDOH Shiomi (90712224)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
21. KAWASAKI Teruyuki (10122227)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
22. FURUSHO Osamu (90219113)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
23. SHIMADA Yoshinori (70733351)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. 沖野光二 (00319906)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
25. 平賀正剛 (00329070)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
26. 向山敦夫 (50200241)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
27. 中村信男 (60267424)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
28. 戸田統久 (70550052)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
29. 村田英治 (90210038)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
30. 田代樹彦 (90268061)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
31. 越智信仁 (70758771)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
32. MORI Yoichi

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

SHIMANAGA Kazuyuki 島永 和幸

島永 和幸 シマナガ カズユキ

Research Projects

Research Products

Co-Researchers

個社性と業種特性を反映した人的資本開示モデルの構築に関する理論的・実証的研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

IIRC International Integrated Reporting Framework and Integrted Reports

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Exploratory Research on Corporate Innovation and the Measurement and Disclosure of Human Capital

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Exploratory Research on Knowledge Innovation and the Theoretical and Institutional Revolution in Accounting

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Theoretical and Empirical Research for Fair Value Accounting of Internally Generated Intangible AssetsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Theoretical and Empirical Research for Employee-based Management and Measurement and Disclosure of Human CapitalPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

知的資本の公正価値会計に関する理論的・実証的研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 国際統合報告フレームワークの形成と課題2015

Author(s)

Total Pages

Publisher

Data Source

[Book] 統合報告革命―ベスト・プラクティス企業の事例分析―2015

Author(s)

Total Pages

Publisher

Data Source

[Book] IFRSにおける資産会計の総合的検討2014

Author(s)

Total Pages

Publisher

Data Source

[Journal Article] 従業員重視の経営と人的資本情報の開示のあり方2014

Author(s)

Journal Title

Data Source

[Journal Article] 従業員重視の経営と人的資本情報の開示のあり方2014

Author(s)

Journal Title

Data Source

[Journal Article] 人的資本の本質的特性と使用権に基づく新しい認識アプローチの探究2014

Author(s)

Journal Title

Data Source

SHIMANAGA Kazuyuki 島永和幸

島永和幸シマナガカズユキ

[Presentation] SASB（米国サステイナビリティ会計基準審議会）の会計政策ー米国の財務情報・非財務情報の統合化の方向性ー2015