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  • 2023

  • Sakuma, Suguru; Furutani, Tomoyuki (2023) : M&A gamification scheme for acknowledging value of digital operation know-how as human capital intangibles In: Becu, Nicolas: Simulation and Gaming for Social and Environmental Transitions: Proceedings of the 54th Conference of the International Simulation and Gaming Association, S. 78-87

    Abstract: The digital revolution has created many intangible assets that are difficult to value. Human capital includes the skills, knowledge and experience that employees possess. However, the attribution of human capital to employees is ambiguous, leading to accounting distortions. This paper makes people aware of intangible human capital such as digital know-how, and proposes an M&A gamification tool as a stand-alone human capital valuation method. It is a quasi-negotiation of a business debate in which the sell-side and the buy-side each present a "strategic FCF" that is advantageous to their own side, claiming and disproving it. You can learn how to change to a negotiation axis that is advantageous to your own team. Stage 1 uses a business plan simulator to develop negotiation strategies, and Stage 2 plays an M&A negotiation game. More than 50 negotiation cards will help you spark a bargaining idea. We aim to improve M&A negotiating power by repeating pseudoM&A negotiations. Finally, use the scorecard to analyze your negotiation skills. You can clarify the strengths and weaknesses of your bargaining power and improve it. In addition, it is possible to calculate the single value of specific human capital using the green field method, and it is possible to propose a method for evaluating digital intangibles in the Web 3.0 era. In this research, we applied a gamification approach that provides "learning that never gets boring," "enjoyable learning," "exciting learning," and "acquisition of living knowledge," even for difficult themes. 

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