| Project/Area Number |
17K04087
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kansai University |
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Principal Investigator |
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| Project Period (FY) |
2017-04-01 – 2021-03-31
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| Project Status |
Completed (Fiscal Year 2020)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2019: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2018: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2017: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 環境管理会計 / マテリアルフローコスト会計 / サステナビリティ / ESG / MFCA |
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| Outline of Final Research Achievements |
Based on the Material Flow Cost Accounting (MFCA), which is an environmental management accounting method, we could further develop the environmental management accounting method to contribute to the sustainability society.
Specifically, it was possible to increase the number of corporate case studies of MFCA that improves resource productivity including energy with CO2 emissions. In addition, collaboration with other management accounting methods has been conducted to develop new management accounting methods that contribute to the sustainability society. In addition, about how to disclose information on management of the company's sustainability information of companies including non-financial information based on MFCA information, this research issue was practically and theoretically verified and researched with use of domestic and international research networks. Many research results could be published and announced.
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| Academic Significance and Societal Importance of the Research Achievements |
環境管理会計手法の更なる発展は企業がサステナビリティ経営を促進する上で重要で、本研究では企業事例をもとにMFCAを基礎とした環境管理会計手法を開発し発展させることは学術的研究や、サステナビリティ社会の実現をする上でも非常に重要である。本研究成果では学会賞を受賞する英語論文を研究成果として出版することができ、日本の国内のみならず海外にも本研究成果が共有、発信できることとなったことは、学術的にも社会的にも意義深い。
カーボンニュートラルや非財務情報の重要性が世界で急激に増すなかで、MFCA情報は非財務情報と財務情報の両面でのマネジメント情報を提供することから、今後の更なる研究発展が期待される。
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