• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Research on Environmental Acounts at the Macro Economic Level and Micro Economic Level

Research Project

Project/Area Number 09630131
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionNagoya University

Principal Investigator

IIDA Atsushi  School of Economics, Nagoya University Professor, 経済学部, 教授 (90022459)

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)
Project Period (FY) 1997 – 1998
Project Status Completed (Fiscal Year 1998)
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)
KeywordsEnviromental 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
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.

Report

(3 results)
  • 1998 Annual Research Report   Final Research Report Summary
  • 1997 Annual Research Report
  • Research Products

    (12 results)

All Other

All Publications (12 results)

  • [Publications] 飯田 穆: "環境関連勘定の企業会計的認識と測定" 経済科学. 46巻2号. 1-9 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 荒山 裕行: "社会主義市場経済の進展と郷鎮工業の環境問題" 国際開発研究フォーラム. 12号 印刷中. (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 飯田 穆: "グリーン・アカウンタビリティと会計認識「現代会計とグリーン・アカウンタビリティ」第一部第一章" 森山書店, 240 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 友杉 芳正: "内部環境監査 「内部監査の国際比較」第一部第5章" 中央出版社 刊行予定, (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Atsushi, Iida: "Acounting Recognition and Measurement of Environmental Acounts" The Economic Science. Vol.46 No.2. 1-9 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Yuko, Arayama: "The Development of a Socialistic Market Economy and Envirnmental Issues of Township and Village Industries in Chaina" Forum of international Delelopment Studies. No.12(be in the press). (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Atsushi: "Green-Accountability and Accounting recongnition " in : 'Accounting and Green-Accountability'. Moriyama-Shoten, 240 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Yosimasa, Tomosugi: "International Environmental Auditing" in : 'International Comparison of Internal Auding'. Chuou-Shuppansya, (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 飯田 穆: "環境関連勘定の企業会計的認識と測定" 経済科学. 46巻2号. 1-9 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 荒山 裕行: "社会主義市場経済の進展と郷鎮工業の環境問題" 国際開発研究フォーラム. 12号 印刷中. (1999)

    • Related Report
      1998 Annual Research Report
  • [Publications] 飯田 穆: "グリーン・アカウンタビリティと会計認識「現代会計とグリーン・アカウンタビリティ」" 森山書店, (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 友杉 芳正: "内部環境監査 内部監査の国際比較" 中央出版社 (刊行予定), (1999)

    • Related Report
      1998 Annual Research Report

URL: 

Published: 1997-04-01   Modified: 2016-04-21  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi