Continuity and Emotion of Environment Accounting System
| Project/Area Number |
17H07206
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Niigata Sangyo University |
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Principal Investigator |
Okada Kana 新潟産業大学, 経済学部, 助教 (30799929)
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| Research Collaborator |
Mizufune Kosuke
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| Project Period (FY) |
2017-08-25 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2018: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | マテリアルフローコスト会計 / 環境管理会計 / 感情 / 管理会計 / 環境会計 / 会計実践 / 会計学 |
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| Outline of Final Research Achievements |
In order to consider characteristics of development of environmental management accounting, I conducted literature review and empirical research. First, I conducted a literature review of papers about the relationship between emotion and accounting in management accounting research. It is because to classify theoretical range of emotion research in accounting. In addition, I conducted empirical research on the practice of Material Flow Cost Accounting( MFCA) and point out the importance of cost awareness as a factor of continuation, and the emotion is formed through the calculation practice. Furthermore, I suggested the effect of the situation where the calculation practice is going on.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究の学術的意義は二点挙げられる。まず，MFCAの計算的機能の側面に着目し，継続的実践を促進する経済合理的な原理とは異なる原理として社会的な感情の影響を提起した。実践における感情がどのように会計現象に影響を与えているのかについて議論した研究は少なく，MFCAの継続的実施の意義について解釈を深めたと言える。第二に，管理会計研究の領域において着目されている感情と会計の相互作用の議論を環境管理会計の分野に拡張した。本研究の知見を通しては課題として管理会計の分野に対しても計算と実践者の感情，行動がどのような関係にあるのかについて新たな知見を提示したと言える。
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Report
(3 results)
Research Products
(3 results)
