Construction and application of environmental accounting in local government -Verifiability of environmental policy by environmental accounting-
| Project/Area Number |
16530297
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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 | Meiji University |
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Principal Investigator |
ISHIZU Toshie Meiji University, Department of Business Management, Assistant Professor, 経営学部, 助教授 (70337004)
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| Project Period (FY) |
2004 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 2005: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2004: ¥500,000 (Direct Cost: ¥500,000)
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| Keywords | Environmental Accounting / Public Accouting / Basic Plan of Environmental Policy / ISO14001 / Local government / Accounting / 水道事業 |
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| Research Abstract |
This research considers a method that uses environmental accounting for the progress management of local governments' environmental policy. Efficiency and effectiveness are now required of environmental measures of local governments. However, verification of environmental preservation effects from an economic standpoint is not done as a follow-up to environmental measures. It is thought that environmental accounting demonstrates utility in following up in these respects.
First, we obtained an overview of the entire actual conditions of the introduction of environmental accounting by document investigation. Our results suggest that there are two types concerning environmental accounting. One is internal to a public office (administrative office) and the other is external to a public office (environmental policy). We narrowed our focus to, and researched, environmental accounting concerning environmental policy. Specifically, we investigated the water service business, in which the introd
… More
uction of environmental accounting is advanced in business. The investigation methods were document investigation, field investigation, and questionnaire survey.
It was found that the improvement of the comparison ability of the basic information of the verification of The Basic Environment Plan and the budget demand, and other entrepreneurs etc, can be expected from this investigation in environmental accounting. Because environmental planning is conducted from a mid/long-term perspective, it is now necessary to involve not only flow information of a single fiscal year but also stock information to environmental accounting. Our research results suggest that it is possible to use environmental accounting for the progress management of an environmental policy by involving stock information. Consequently, the examination of environmental bookkeeping and environmental financial statements was advanced, the results of which were reported to the Japan Accounting Association and published in the magazine. Less
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Report
(3 results)
Research Products
(11 results)
