| Project/Area Number |
18KK0367
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| Research Category |
Fund for the Promotion of Joint International Research (Fostering Joint International Research (A))
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| Allocation Type | Multi-year Fund |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Hosei University |
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Principal Investigator |
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| Project Period (FY) |
2019 – 2024
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| Project Status |
Completed (Fiscal Year 2024)
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| Budget Amount *help |
¥15,600,000 (Direct Cost: ¥12,000,000、Indirect Cost: ¥3,600,000)
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| Keywords | MFCA / サーキュラーエコノミー / サステナビリティ / 資源生産性 / 情報開示 / アカウンタビリティ / マテリアルフローコスト会計 / サステナビリティ経営 / サステナブルマネジメント / MCS |
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| Outline of Final Research Achievements |
This study explored the institutional use and managerial integration of environmental management accounting, especially Material Flow Cost Accounting (MFCA), and Circular Economy (CE) disclosure in corporations. Survey findings indicated that sustained MFCA use requires alignment with strategy and evaluation systems, while early termination often stems from unclear objectives and weak interdepartmental coordination. Panel data analysis revealed a trade-off between short-term cost rigidity and long-term efficiency gains from environmental efforts. CE disclosures were generally framed as opportunities, yet often lacked strategic consistency. International collaboration highlighted differences between Japanese and European firms, emphasizing the need for institutional complementarity in sustainability management.
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| Academic Significance and Societal Importance of the Research Achievements |
企業が取り組む環境や資源のムダを減らす手法（マテリアルフローコスト会計）について、その効果や課題を明らかにし、資源を循環させる「サーキュラーエコノミー」の視点から新たな評価の考え方を提案しました。企業の環境配慮と経済的な成果を両立させる手がかりとなる研究として、学術面・実務面の両方で意義があります。
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