| Budget Amount *help |
¥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)
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| 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.
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