Development of Material Flow Cost Accounting in Asia
| Project/Area Number |
18K18577
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| Research Category |
Grant-in-Aid for Challenging Research (Exploratory)
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| Allocation Type | Multi-year Fund |
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| Review Section |
Medium-sized Section 7:Economics, business administration, and related fields
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| Research Institution | Kobe University |
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Principal Investigator |
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| Project Period (FY) |
2018-06-29 – 2022-03-31
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| Project Status |
Completed (Fiscal Year 2021)
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| Budget Amount *help |
¥6,240,000 (Direct Cost: ¥4,800,000、Indirect Cost: ¥1,440,000)
Fiscal Year 2020: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2019: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2018: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
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| Keywords | マテリアルフローコスト会計 / MFCA / 環境 / アジア / サーキュラーエコノミー / 環境マネジメントシステム |
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| Outline of Final Research Achievements |
This study was conducted on the development and diffusion of material flow cost accounting (MFCA) in Asia, divided into the East Asian region of Japan, China, and Taiwan, and the Southeast Asian region of Vietnam and Thailand. The results revealed that there are differences in the development stage of MFCA in each country, and that a step-by-step approach is necessary for the diffusion of MFCA. In addition, the influence of international standards for MFCA such as ISO 14051 was significant, suggesting that the utilization of ISO 14043, a standard for small and medium-sized enterprises, will be key in the future.
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| Academic Significance and Societal Importance of the Research Achievements |
環境問題の克服のためにはアジア諸国の対応が鍵を握っているが，環境保全活動にはコストがかかるため発展途上国には大きな課題があった。MFCAは，発展途上国では環境保全と経済成果の2つの目的を達成する手法として注目されており，本研究において，アジア地域におけるMFCAの開発と普及を促進させるための方策が明らかにされたことは大きな社会的意義がある。また，これまで未解明であったこれらの地域でのMFCAの動向が明らかにされたことは学術的にも重要な意義を持つ。
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Report
(5 results)
Research Products
(14 results)
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[Journal Article] Material flow cost accounting (MFCA) for the circular economy: An empirical study of the triadic relationship between MFCA, environmental performance, and the economic performance of Japanese companies2022
Author(s)
Nishitani, K., Kokubu, K., Wu, Q., Kitada, H., Guenther, E. and Guenther, T.
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Journal Title
Journal of Environmental Management
Volume: 303
Pages: 114219-114219
DOI
Related Report
Peer Reviewed / Open Access / Int'l Joint Research
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[Journal Article] Comprehensive Environmental Management Control System and Stakeholder Influences : Evidence from Thailand2019
Author(s)
Kokubu, K., Wu, Q., Nishitani, K., Tongurai, J. and Pochanart, P.
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Journal Title
Kokubu, K. and Nagasaka, Y. (Eds.), Sustainability Management and Business Strategy in Asia, WSPC
Volume: ―
Pages: 131-148
DOI
Related Report
Peer Reviewed / Int'l Joint Research
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[Presentation] Is there a real effect of corporate governance on environmental performance? Evidence from Japan2019
Author(s)
Wu, Q., Kokubu, K., Kajiwara, T., Nishitani, K., Endrikat, J., Guenther, E. and Guenther, T.
Organizer
9th Asia-Pacific Interdisciplinary Research in Accounting Conference
Related Report
Int'l Joint Research
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