Kazunori Ito, Shu Umeda, Hiroyuki Sekiya. Impact of Intangibles on Corporate Value. Journal of Human Resource and Sustainability Studies. 2020. 08. 02. 131-150
SEKIYA Hiroyuki, UMEDA Hiroshi, ITO Kazunori. A Survey of Balanced Scorecard and Intangibles in Hospitals. Journal of Healthcare Balanced Scorecard Research. 2019. 16. 1. 58-64
The Japan Intellectual Capital Management Association
, JAPAN ASSOCIATION FOR HEALTHCARE BALANCED SCORECARD STUDIES
, JAPAN ACCOUNTING ASSOCIATION
, THE JAPAN COST ACCOUNTING ASSOCIATION
, THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING