A study of implementing environmental management accounting tools

• Project/Area Number: 19730318
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Tezukayama University
• Principal Investigator: ONISHI Yasushi Tezukayama University, 経営情報学部, 准教授 (80412120)
• Project Period (FY): 2007 – 2009
• Project Status: Completed (Fiscal Year 2009)
• Budget Amount: ¥3,470,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥570,000); Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2008: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000); Fiscal Year 2007: ¥1,000,000 (Direct Cost: ¥1,000,000)
• Keywords: 管理会計 / 環境会計 / 環境管理会計 / マテリアルフローコスト会計 / 持続可能性会計

Research Abstract

Environmental management accounting tools are attracting more attention among managers who consider environmental aspects within their business strategy. However, there are some barriers in environmental management accounting tools implementation and deployment. In this study, I conducted researches including two theoretical reviews of sustainability accounting and two case researches of environmental cost management tools. The theoretical reviews point out the importance of the social process in developing environmental management accounting tools which address externalities. So, the cases indicated that it is necessary for the successful implementation to integrate environmental management accounting tools with management control systems.

Research Products

• [Journal Article] 持続可能性会計の開発における課題 (2010)
  • Author(s): 大西靖
  • Journal Title: 帝塚山経済・経営論集 第20巻 Pages: 41-51
  • NAID: 110007581352
• [Journal Article] 環境コストマネジメント手法の社内展開 (2010)
  • Author(s): 大西靖
  • Journal Title: 帝塚山大学ディスカッションペーパー J-06
  • NAID: 110008114712
• [Journal Article] 持続可能性会計の開発における課題 (2010)
  • Author(s): 大西靖
  • Journal Title: 帝塚山経済・経営論集 20 Pages: 41-51
  • NAID: 110007581352
• [Journal Article] フルコスト会計における持続可能性の評価 (2009)
  • Author(s): 大西靖
  • Journal Title: 社会関連会計研究 第21号 Pages: 13-23
  • Peer Reviewed
• [Journal Article] フルコスト会計における持続可能性の評価 (2009)
  • Author(s): 大西靖
  • Journal Title: 社会関連会計研究 21 Pages: 13-23
  • Peer Reviewed
• [Journal Article] Implementing Material Flow Cost Accounting in a Pharmaceutical Company, in Schaltegger (2008)
  • Author(s): Onishi, Y., Kokubu, K., Nakajima, M., S., Bennett, M., Burritt, R.L.., Jasch, C.M.
  • Journal Title: Environmental Management Accounting for Cleaner Production. (Springer) Pages: 395-409
  • Peer Reviewed