| Project/Area Number |
09630131
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nagoya University |
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Principal Investigator |
IIDA Atsushi School of Economics, Nagoya University Professor, 経済学部, 教授 (90022459)
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| Co-Investigator(Kenkyū-buntansha) |
ARAYAMA Yuko School of Economics, Associate Professor, 経済学部, 助教授 (60191863)
MATSUGI Takashi Graduate School of Poly-mathematics, Professor, 大学院・多元数理科学研究科, 教授 (60022456)
TOMOSUGI Yosimasa School of Economics, Professor, 経済学部, 教授 (60085074)
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| Project Period (FY) |
1997 – 1998
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| Project Status |
Completed (Fiscal Year 1998)
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| Budget Amount *help |
¥2,500,000 (Direct Cost: ¥2,500,000)
Fiscal Year 1998: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 1997: ¥1,700,000 (Direct Cost: ¥1,700,000)
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| Keywords | Enviromental Acount / Environmental Accounting / System of National Accounting / Satellite System for integrated Enviromenntal and Economic Accounting / Impured Environmental cost / Social Cost / Green Accountability / Muiti Dimension Participating Relationship |
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| Research Abstract |
Today, the quantitative recognition and measurement of the impacts of economic behavior on the ecological environment is of great and growing importance. At the macro level, development of procedure to integrate the environmental effects of economic behavior with the system of National Account was recommended and the attempt is now in progress. At the micro level, with the international movement toward standardizing the environmental management and activity scheme, the needs of developing accounting system to measure and disclose the environmental effects of business activity are growing.
The main focus of this research is to analyze the reliability and relevance of the environmental information at the macro and micro level, making clear the relation between the both level environmental accounts.
The results of this research are summarized as follows, Iida presents a theoretical framework of corporate environmental accounting through expanding the accountability concept based on the concept of the multi-trust relationship between management and society. Tomosugi, from the stand point of accounting audit, deals with environmental management systems where external environmental auditing functions work effectively. Matsugi deals with satellite systems for integrated environmental and economic accounting and shows how methodological problems can be solved from the stand point of national income account theory. Arayama made a survey on environmental national accounting in China and summarized the measurement for environmental evaluation.
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