[1] Andrews, K. R. (1987). The Concept of Corporate Strategy (3rd ed.). Homewood, IL: R.D. Irwin.
[2] Ansoff, H. I. (1965). Corporate Strategy: An Analytic Approach to Business Policy for Growth and Expansion. New York: McGraw-Hill.
[3] Aoki, A., Iwata, H., & Sakurai, M. (2009). Management Perception on Reputation Management: Analysis of Enquete Research from the Viewpoint of Management Accounting. Kaikeigaku-Kenkyu, 35, 33-70.
[4] Becker, G. S. (1964). Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education. New York: National Bureau of Economic Research.
[5] Blair, M. M., & Wallman, S. M. H. (2001). Unseen Wealth: Report of the Brookings Task Force on Intangibles. Washington DC: Brookings Institution Press.
[6] Burgelman, R. A. (2002). Strategy Is Destiny: How Strategy-Making Shapes a Company’s Future. New York: Free Press.
[7] Carmeli, A. (2004). The Link between Organizational Elements, Perceived External Prestige and Performance. Corporate Reputation Review, 6, 314-331.
https://doi.org/10.1057/palgrave.crr.1540002
[8] Carmeli, A., & Tishler, A. (2005). Perceived Organizational Reputation and Organizational Performance: An Empirical Investigation of Industrial Enterprises. Corporate Reputation Review, 8, 13-30.
https://doi.org/10.1057/palgrave.crr.1540236
[9] Chenhall, R. H. (2005). Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing, Learning and Strategic Outcomes: An Exploratory Study. Accounting, Organizations and Society, 30, 395-422.
https://doi.org/10.1016/j.aos.2004.08.001
[10] Chien, S.-H., & Chao, M.-C. (2011). Intellectual Capital and New Product Sale Performance of the Financial Services Industry in Taiwan. Service Industries Journal, 31, 2641-2659.
https://doi.org/10.1080/02642069.2010.506572
[11] Donate, M. J., Peña, I., & Sánchez de Pablo, J. D. (2016). HRM Practices for Human and Social Capital Development: Effects on Innovation Capabilities. The International Journal of Human Resource Management, 27, 928-953.
https://doi.org/10.1080/09585192.2015.1047393
[12] Drucker, P. F. (1954). The Practice of Management. New York: Harper & Row.
[13] Edvinson, L., & Malone, M. S. (1997). Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Brainpower. New York: Harper Business.
[14] Fombrun, C. J., & Shanley, M. (1990). What’s in a Name? Reputation Building and Corporate Strategy. Academy of Management Journal, 33, 233-258.
https://doi.org/10.5465/256324
[15] França, A., & Rua, O. L. (2018). Relationship between Intangible Resources, Absorptive Capacities and Export Performance. Tourism & Management Studies, 14, 94-107.
https://doi.org/10.18089/tms.2018.14108
[16] Freeman, R. E., Harrison, J. S., & Wicks, A. C. (2007). Managing for Stakeholders: Survival, Reputation, and Success. New Haven, CT: Yale University Press.
[17] Hosomi, S. (2009). Soshiki-Shihon to Kigyou Gyoseki tono Kankei: Jyoujyo Kigyou Kanrisyoku ni taisuru Shitsumonhyou Cyousa niyoru Chiteki-Shihon no Jisyouteki Kenkyu. Kaikei, 176, 108-122.
[18] Hosomi, S. (2011). Chiteki-Shihon to Kigyou Gyoseki tono Kankei: Jyoujyo Kigyou Kanrisyoku ni taisuru Shitsumonhyou Cyousa niyoru Chiteki-Shihon no Jisyouteki Kenkyu. Kaikei, 180, 44-59.
[19] Hosomi, S. (2014). Study on the Relation between Intellectual Capital and Corporate Performance for the Management of Organisational Capital. SKOPE Research, 120, 1-47.
[20] Itami, H. (1987). Jinponshugi: Kawaru Keiei Kawaranu Genri. Tokyo: Chikumasyobo.
[21] Ito, K. (2007). Soshiki wo Ikasu Kanrikaikei: Sosikimodel to Gyoseki-Kanrikaikei tono Kankeisei. Tokyo: Seisansei-Syuppan.
[22] Ito, K., & Sekiya, H. (2016). Developing the Theoretical Model between Intangibles and Corporate Values. Kaikeigaku-Kenkyu, 42, 1-32.
[23] Ito, K., Ito, K., Shinmura, H., & Sakurai, M. (2011). Analysis of Research Result on Reputation Management Based on Empirical Studies. Senshu Syogaku-Ronsyu, 93, 15-40.
[24] Iwata, H. (2012). The Relationship between Corporate Reputation and Financial Performance: The Japanese Perspective. Senshu Management Journal, 2, 13-22.
[25] Kaplan, R. S., & Norton, D. P. (2004). Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Boston, MA: Harvard Business School Press.
[26] Kowalczyk, S. J., & Pawlish, M. J. (2002). Corporate Branding through External Perception of Organizational Culture. Corporate Reputation Review, 5, 159-174.
https://doi.org/10.1057/palgrave.crr.1540172
[27] Kozakai, M. (2008). BSC ni yoru Senryaku Sikou no IT Manejimento. Tokyo: Hakuto Syobo.
[28] Lev, B. (2001). Intangibles: Management, Measurement, and Reporting. Washington DC: Brookings Institution Press.
[29] McKinsey Company Inc. (2010). Valuation: Measuring and Managing the Value of Companies (3rd ed.). New York: Wiley.
[30] Miles, R. E., & Snow, C. C. (1978). Organizational Strategy, Structure and Process. New York: McGraw-Hill.
[31] Mintzberg, H., Ahlstrand, B., & Lampel, J. (1998). Strategy Safari: A Guided Tour through the Wilds of Strategic Management. New York: Free Press.
[32] Mithas, S., Ramasubbu, N., & Sambamurthy, V. (2011). How Information Management Capability Influences Firm Performance. MIS Quarterly, 35, 237-256.
https://doi.org/10.2307/23043496
[33] Nihon Kanrikaikei Gakkai Study Group (2015). Kigyou Kachi Souzo ni Mukete no Intanjiburuzu no Fukugouteki Katsuyou. Nihon Kanrikakei Gakkai 2013 Study Group Kenkyu-Houkokusho, JAMA.
[34] Nishii, T. (2012). A Note on the Concept of Interactive Control. Senshu Syogaku-Ronsyu, 94, 171-193.
[35] Nishimura, Y. (2001). Kenkyu Kaihatsu Senryaku no Kaikei Jyouhou. Tokyo: Hakuto Syobo.
[36] Nonaka, I., & Takeuchi, H. (1996). Chishiki Souzou Kigyou. Tokyo: Toyo-Keizai Shinpousha.
[37] O’Reilly, C. A., & Tushman, M. L. (2004). The Ambidextrous Organization. Harvard Business Review, 82, 74-82.
[38] Odagiri, H. (2010). Kigyou Keizai-Gaku Dai-2-Han. Tokyo: Toyo-Keizai Shinpousha.
[39] Peters, T. J., & Waterman, R. H. (1982). In Search of Excellence: Lessons from America’s Best-Run Companies. New York: Harper & Row.
[40] Ponzi, L., Fombrun, C., & Gardberg, N. A. (2011). Rep-Trak™ Pulse: Conceptualizing and Validating a Short-Form Measure of Corporate Reputation. Corporate Reputation Review, 14, 15-35.
https://doi.org/10.1057/crr.2011.5
[41] Porter, M. E. (1980). Competitive Strategy: Techniques for Analyzing Industries and Competitors. New York: Free Press.
[42] Porter, M., & Kramer, M. R. (2011). The Big Idea: Creating Shared Value. How to Reinvent Capitalism: And Unleash a Wave of Innovation and Growth. Harvard Business Review, 89, 62-77.
[43] Riahi-Belkaoui, A., & Pavlik, E. (1991). Asset Management Performance and Reputation Building for Large US Firms. British Journal of Management, 2, 231-238.
https://doi.org/10.1111/j.1467-8551.1991.tb00029.x
[44] Roberts, P. W., & Dowling, G. R. (1997). How Do Reputations Affect Corporate Performance? The Value of a Firm’s Corporate Reputation: How Reputation Helps Attain and Sustain Superior Profitability. Corporate Reputation Review, 1, 72-76.
https://doi.org/10.1057/palgrave.crr.1540020
[45] Roberts, P. W., & Dowling, G. R. (2002). Corporate Reputation and Sustained Superior Financial Performance. Strategic Management Journal, 23, 1077-1093.
https://doi.org/10.1002/smj.274
[46] Sakurai, M. (1987). Software Genkakeisan: Genkakanri, Kakakukettei, Shisanhyouka notameni. Tokyo: Hakuto Syobo.
[47] Sakurai, M. (2015). Kanrikaikei Dai 6 Pan. Tokyo: Doubunkan-Syuppan.
[48] Shubita, M. F. (2019). Intellectual Capital and Market Value: Evidence from Jordan. Investment Management and Financial Innovations, 16, 37-45.
https://doi.org/10.21511/imfi.16(4).2019.04
[49] Simons, R. (1987). Accounting Control Systems and Business Strategy: An Empirical Analysis. Accounting, Organizations and Society, 12, 375-385.
https://doi.org/10.1016/0361-3682(87)90024-9
[50] Simons, R. (1990). The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives. Accounting, Organizations and Society, 15, 127-143.
https://doi.org/10.1016/0361-3682(90)90018-P
[51] Subramanian, A., & Nilakanta, S. (1996). Organizational Innovativeness: Exploring the Relationship between Organizational Determinants of Innovation, Types of Innovations, and Measures of Organizational Performance. Omega, 24, 631-647.
https://doi.org/10.1016/S0305-0483(96)00031-X
[52] Tseng, C.-Y., & Goo, Y.-J. (2005). Intellectual Capital and Corporate Value in an Emerging Economy: Empirical Study of Taiwanese Manufacturers. R&D Management, 35, 187-201.
https://doi.org/10.1111/j.1467-9310.2005.00382.x
[53] Ubaldo, M. D., & Siedschlag, I. (2020). Investment in Knowledge-Based Capital and Productivity: Firm-Level Evidence from a Small Open Economy. The Review of Income and Wealth, 63, S49-S67.
[54] Uchiyama, A. (2010). The Management of Human Resources as Intangibles, and Management Accounting: for Integrated Performance Management Systems. Chiba Daigaku Keizai-Kenkkyu, 24, 1-25.
[55] Umeda, H. (2018). Kigyoukachi Souzou notameno Intanjibuluzu Manejimento. Senshu Daigaku Syuppankai.
[56] Yee, R. W. Y., Yeung, A. C. L., & Cheng, T. C. E. (2010). An Empirical Study of Employee Loyalty, Service Quality and Firm Performance in the Service Industry. International Journal Production Economics, 124, 109-120.
https://doi.org/10.1016/j.ijpe.2009.10.015
[57] Youndt, M. A., Subramaniam, M., & Snell, S. A. (2004). Intellectual Capital Profiles: An Examination of Investments and Returns. Journal of Management Studies, 41, 335-361.
https://doi.org/10.1111/j.1467-6486.2004.00435.x