@article{oai:ic.repo.nii.ac.jp:00000378,
 author = {YONEOKA, Eiji and 米岡, 英治},
 journal = {茨城キリスト教大学紀要, Journal of Ibaraki Christian University},
 month = {},
 note = {With the spread of Japanese-style guidelines of intellectual asset-based management report,Small and medium-sized enterprises discloses an intellectual asset management report.However, with respect to intellectual asset-based management report previously disclosed, the companies are not satisfied with results of the disclosure, and ,the stakeholder thinks report to be unreliable.Therefore, in this study, I confirmed the description of the authenticity of intellectual asset-based management report of SMEs.As a result, the companies which set KPI to intellectual assets were less than overall half. Inaddition,the companies that are setting future targets in KPI of intellectual assets are only approximately 30%.Accordingly, many companies have not been able to set KPI that enhance their claims .In addition, the companies which used a report for company cooperation were few.},
 pages = {235--249},
 title = {中小企業の外部報告書としての知的資産経営報告書},
 volume = {49},
 year = {2015},
 yomi = {ヨネオカ, エイジ}
}