Quantification of Intangible Assets and Organizational Capability Evaluation
We develop methods to quantitatively evaluate intangible assets such as organizational learning capability, dynamic capabilities, and knowledge-creating culture. We empirically analyze their impact on corporate value creation, with a specific focus on the relationship between the organizational characteristics of Japanese companies and their competitive advantage.
Key Research Areas
- Construction of Theoretical Foundation: Quantification of inter-departmental interdependence by applying unique models to organizational analysis.
- Development of Measurement Methods: Multi-dimensional measurement scales for organizational learning capability and dynamic capabilities.
- Organizational Characteristics of Japanese Companies: Analysis of management practices that emphasize knowledge-creating culture and employee well-being.
Classification of Intangible Assets
| Category |
Components |
Measurement Approach |
| Organizational Learning |
Knowledge acquisition, sharing, and utilization |
Multi-dimensional scale development |
| Dynamic Capability |
Sensing, Seizing, and Transforming |
Dynamic capability scale |
| Knowledge Creation Culture |
Tacit knowledge → Explicit knowledge process |
Cultural evaluation indicators |
| Management/Adaptive Capability |
Managerial cognition, decision-making, agility |
Behavioral indicators |
| Digital/IT Capability |
Risk management, business planning |
IT utilization assessment |
Organizational Capability of Japanese Companies
Components of Knowledge Creation Culture
| Element |
Content |
Contribution to Value Creation |
| Intensive Job Training |
Transmission of tacit knowledge through OJT |
Skill accumulation and succession |
| Employee Participation |
Participation in decision-making |
Engagement improvement |
| Middle-up-down Management |
Knowledge integration by middle management |
Innovation promotion |
| Organizational Virtues |
Happiness, safety, group cooperation |
Suitability with collectivist culture |
Major Research Findings
- Theoretical Foundation: It is possible to quantify inter-departmental interdependence and resource flow using our unique models.
- Measurement Methods: Multi-dimensional scales such as organizational learning capability and dynamic capabilities can be empirically verified.
- Importance of Intangible Assets: Multi-country research has already confirmed that intangible assets, including organizational culture, are the primary source of corporate value.
- System Thinking: Multiplication effects and ripple effects within the organization can be understood to maximize the impact of transformation.
- Uniqueness of Japanese Companies: Organizational culture emphasizing knowledge creation, employee happiness, and long-term perspectives creates unique competitive advantage.
Practical Implications
- Management of organizational capability requires an integrated approach of financial and non-financial indicators.
- Digital Transformation (DX) should be regarded as strengthening the capability of the entire organization, not just introducing technology.
- Investment in organizational culture is justified from the perspective of long-term corporate value creation.
- While maintaining the strength of Japanese companies (knowledge creation culture), adaptation to global standards is also important.
Future Research Themes
- Further improvement of measurement and disclosure standards for intangible assets.
- Elaboration of the causal relationship between organizational capability and corporate value.
- Evolution and adaptation of Japanese-style management in the digital age.
- Systematization of organizational capability development methods for SMEs (Currently focusing on this).
