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Research on International Development of Environmental Management Accounting, Material Flow Cost Accounting (MFCA)

Research Project

Project/Area Number 22530503
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKansai University

Principal Investigator

NAKAJIMA Michiyasu  関西大学, 商学部, 教授 (10227803)

Project Period (FY) 2010 – 2012
Project Status Completed (Fiscal Year 2012)
Budget Amount *help
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2010: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywords環境管理会計 / マテリアルフローコスト会計(MFCA) / 管理会計 / 会計学 / マテリアルフローコスト会計 / 国際標準化 / 環境経営
Research Abstract

Material Flow Cost Accounting (MFCA) was published as ISO14051, so the number of MFCA user is increasing globally. I have exchanged the information of MFCA with MFCA user companies and research organizations that support MFCA users in each area. I have researched know-how for using MFCA effectively as Environmental Management Accounting in each area. And I have tried to develop globally relevant MFCA method.
Concretely I have been to some East-Asian countries to research factory management and relevance of MFCA in each country. For example, I have researched case examples of MFCA in Malaysian companies, and have held MFCA seminar in Malaysia, Vietnam and Indonesia. And then, I have exchanged my research results with many experts of environmental management accounting in Europe to develop global advanced MFCA together. Especially I have made effort to establish a PDCA management system to integrate MFCA with traditional management tools.

Report

(4 results)
  • 2012 Annual Research Report   Final Research Report ( PDF )
  • 2011 Annual Research Report
  • 2010 Annual Research Report
  • Research Products

    (47 results)

All 2013 2012 2011 2010 Other

All Journal Article (23 results) (of which Peer Reviewed: 13 results) Presentation (24 results)

  • [Journal Article] Sustainable Management established by MFCA and SBSC2013

    • Author(s)
      Michiyasu NAKAJIMA, Shoji Oka
    • Journal Title

      Proceedings of the16th EMAN Conference (forthcoming), Dresden, Germany (USB Memory)

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] Controlling Resource Flows to improve Low-carbon Supply Chains with the help of Material Flow Cost Accounting (MFCA)2013

    • Author(s)
      Michiyasu NAKAJIMA, Asako Kimura, Bernd Wagner
    • Journal Title

      Proceedings of the16th EMAN Conference (forthcoming), Dresden, Germany (USB Memory)

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] 全体最適化に資するMFCAの拡張:MFCAとTOCの総合補完性2013

    • Author(s)
      飛田甲次郎、中嶌道靖、木村麻子
    • Journal Title

      原価計算研究(日本原価計算研究学会)

      Volume: Vol.37、No.1 Pages: 64-75

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] Controlling Resource Flows to improve Low-carbon Supply Chains with the help of Material Flow Cost Accounting (MFCA)2013

    • Author(s)
      Michiyasu NAKAJIMA
    • Journal Title

      Proceedings of the16th EMAN Conference , Dresden, Germany

      Volume: -

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Sustainable Management established by MFCA and SBSC2013

    • Author(s)
      Michiyasu NAKAJIMA
    • Journal Title

      Proceedings of the16th EMAN Conference , Dresden, Germany

      Volume: -

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 低炭素型社会に資する環境管理会計研究の国際比較-ドイツ・日本・中国を中心に-2013

    • Author(s)
      中嶌道靖
    • Journal Title

      関西大学商学論集

      Volume: 第57巻第4号 Pages: 81-95

    • NAID

      120006535085

    • Related Report
      2012 Annual Research Report
  • [Journal Article] 全体最適化に資するMFCAの拡張:MFCAとTOCの総合補完性2013

    • Author(s)
      飛田甲次郎
    • Journal Title

      原価計算研究

      Volume: Vol.37 No.1 Pages: 64-75

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Journal Article] MFCAとLCAとの交流とその可能性:エコバランス国際会議2012から2013

    • Author(s)
      中嶌道靖
    • Journal Title

      環境管理

      Volume: Vol. 49 No.4 Pages: 68-72

    • Related Report
      2012 Annual Research Report
  • [Journal Article] Material Flow Cost Accounting in Supply Chain for Green Manufacturing2012

    • Author(s)
      Michiyasu NAKAJIMA, Asako Kimura, Shoji Oka
    • Journal Title

      Proceedings of EcoBalance 2012 (CD-ROM)

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] 実践マテリアルフローコスト会計(82) MFCA のISO 化によるアジ アへの展開 : マレーシア・ベトナムを例として2012

    • Author(s)
      中嶌道靖,木村麻子
    • Journal Title

      環境管理(産業環境管理協会)

      Volume: Vol.48、No.7 Pages: 621-627

    • NAID

      40019383477

    • Related Report
      2012 Final Research Report
  • [Journal Article] MFCA による改善活動と予算管理2012

    • Author(s)
      中嶌道靖,木村麻子
    • Journal Title

      原価計算研究(日本原価計算研究学会)

      Volume: Vol.36、No.2 Pages: 15-24

    • NAID

      110009579249

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] Material Flow Cost Accounting (MFCA) Management to establish Green Supply Chain: based on a questionnaire research in Japan2012

    • Author(s)
      Michiyasu NAKAJIMA
    • Journal Title

      Proceedings of the 15th EMAN Conference, Helsinki, Finland

      Volume: -

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Material Flow Cost Accounting in Supply Chain for Green Manufacturing2012

    • Author(s)
      Michiyasu NAKAJIMA
    • Journal Title

      Proceedings of EcoBalance 2012, Yokohama, Japan

      Volume: -

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 環境管理会計・マテリアルフローコスト会計2012

    • Author(s)
      中嶌道靖
    • Journal Title

      企業会計

      Volume: Vol.64 No.12 Pages: 89-93

    • Related Report
      2012 Annual Research Report
  • [Journal Article] アジア地域を含む低炭素型サプライチェーンの構築と会計の役割2012

    • Author(s)
      國部克彦
    • Journal Title

      會計

      Volume: 第182巻第1号 Pages: 82-97

    • Related Report
      2012 Annual Research Report
  • [Journal Article] 実践マテリアルフローコスト会計(82) MFCAのISO化によるアジアへの展開 : マレーシア・ベトナムを例として2012

    • Author(s)
      中嶌道靖
    • Journal Title

      環境管理

      Volume: Vol.48 No.7 Pages: 621-627

    • NAID

      40019383477

    • Related Report
      2012 Annual Research Report
  • [Journal Article] MFCAによる改善活動と予算管理2012

    • Author(s)
      中嶌道靖
    • Journal Title

      原価計算研究

      Volume: Vol.36 No.2 Pages: 15-24

    • NAID

      110009579249

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Journal Article] MFCAによる改善活動と予算管理2012

    • Author(s)
      中嶌道靖・木村麻子(初校)
    • Journal Title

      原価計算研究

      Volume: Vol.36,No.2 Pages: 15-24

    • NAID

      110009579249

    • Related Report
      2011 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Environmental Management Accounting for Cleaner Production: Systematization of Material Flow Cost Accounting (MFCA) into Corporate Management System2011

    • Author(s)
      Michiyasu NAKAJIMA
    • Journal Title

      Kansai University Review of Business and Commerce

      Volume: No.13 Pages: 17-39

    • Related Report
      2012 Final Research Report
  • [Journal Article] マテリアルフローコスト会計(MFCA)による内部リサイクル材のコストマネジメントに関して2011

    • Author(s)
      中嶌道靖
    • Journal Title

      原価計算研究(日本原価計算研究学会)

      Volume: Vol.35, No.2 Pages: 1-11

    • NAID

      110009579225

    • Related Report
      2012 Final Research Report 2010 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 第2章環境配慮型生産を支援する環境管理会計-マテリアルフローコスト会計の経営システム化-2011

    • Author(s)
      中嶌道靖
    • Journal Title

      環境経営意思決定を支援する会計システム(植田和弘・國部克彦責任編集)(中央経済社)

      Pages: 27-50

    • Related Report
      2011 Annual Research Report
  • [Journal Article] Materialflusskostenrechnung- die international Karrire einer Methode zu Identifikation von Ineffizienzen in Produktionssystemen2010

    • Author(s)
      Bernd Wagner, Michiyasu Nakajima and Martina Prox
    • Journal Title

      UWF-UMWELTWIRTSCHAFTSFORUM

      Volume: Vol. 18, No. 3-4 Pages: 197-202

    • Related Report
      2012 Final Research Report
  • [Journal Article] Materialflusskostenrechnung- die international Karrire einer Methode zu Identifikation von Ineffizienzen in Produktionssystemen2010

    • Author(s)
      Bernd Wagner, Michiyasu Nakajima, Martina Prox
    • Journal Title

      UWF-UMWELTWIRTSCHAFTSFORUM

      Volume: Vol.18, No.3-4. Pages: 197-202

    • Related Report
      2010 Annual Research Report
  • [Presentation] Sustainable Management established by MFCA and SBSC2013

    • Author(s)
      Michiyasu NAKAJIMA, Shoji OKA
    • Organizer
      The 16th EMAN Conference
    • Place of Presentation
      Dresden, Germany
    • Year and Date
      2013-03-21
    • Related Report
      2012 Final Research Report
  • [Presentation] Controlling Resource Flows to improve Low-carbon Supply Chains with the help of Material Flow Cost Accounting (MFCA)2013

    • Author(s)
      Michiyasu NAKAJIMA, Asako KIMURA, Bernd WAGNER
    • Organizer
      The16th EMAN Conference
    • Place of Presentation
      Dresden, Germany
    • Year and Date
      2013-03-21
    • Related Report
      2012 Final Research Report
  • [Presentation] Material Flow Cost Accounting in Supply Chain for Green Manufacturing2012

    • Author(s)
      Michiyasu NAKAJIMA, Asako KIMURA, Shoji OKA
    • Organizer
      EcoBalance 2012
    • Place of Presentation
      Keio University, Japan
    • Year and Date
      2012-11-23
    • Related Report
      2012 Final Research Report
  • [Presentation] Material Flow Cost Accounting (MFCA) Management to establish Green Supply Chain: based on a questionnaire research in Japan2012

    • Author(s)
      Michiyasu NAKAJIMA, Asako KUMURA
    • Organizer
      The 15th EMAN Conference
    • Place of Presentation
      Helsinki, Finland
    • Year and Date
      2012-09-25
    • Related Report
      2012 Final Research Report
  • [Presentation] 低炭素型社会に資する環境管理会計研究の国際比較-ドイツ・日本・中国を中心に-2012

    • Author(s)
      中嶌道靖、岡照二
    • Organizer
      日本会計研究学会第71回大会
    • Place of Presentation
      一橋大学
    • Year and Date
      2012-09-01
    • Related Report
      2012 Final Research Report
  • [Presentation] 全体最適化に資するMFCAへの拡張-TOCの観点から-2012

    • Author(s)
      飛田甲次郎、中嶌道靖、木村麻子
    • Organizer
      日本原価計算研究学会2011年度関西部会
    • Place of Presentation
      沖縄国際大学
    • Year and Date
      2012-02-17
    • Related Report
      2012 Final Research Report
  • [Presentation] 全体最適化に資するMFCAへの拡張-TOCの観点から-2012

    • Author(s)
      飛田甲次郎・中嶌道靖・木村麻子
    • Organizer
      日本原価計算研究学会2011年度関西部会
    • Place of Presentation
      沖縄市中央公民館(沖縄県)
    • Year and Date
      2012-02-17
    • Related Report
      2011 Annual Research Report
  • [Presentation] MFCAとBSCの連携による環境マネジメトの可能性について2011

    • Author(s)
      中鴬道靖・岡照二
    • Organizer
      日本管理会計学会2011年度全国大会
    • Place of Presentation
      関西大学(大阪府)
    • Year and Date
      2011-10-09
    • Related Report
      2011 Annual Research Report
  • [Presentation] Material Flow Cost Accounting Integrated with Budget Control2011

    • Author(s)
      Michiyasu NAKAJIMA, Asako KIMURA
    • Organizer
      The 2nd EMAN Africa Conference
    • Place of Presentation
      Limpopo, South Africa
    • Year and Date
      2011-09-29
    • Related Report
      2012 Final Research Report
  • [Presentation] Material Flow Cost Accounting Integrated with Budget Control2011

    • Author(s)
      M.NAKAJIMA, A.KIMURA
    • Organizer
      The 2nd EMAN Africa Conference on Sustainability Accounting for Emerging Economies, University of Limpopo
    • Place of Presentation
      Fusion Boutique Hotel (Polokwane, South Africa)
    • Year and Date
      2011-09-29
    • Related Report
      2011 Annual Research Report
  • [Presentation] MFCAによる改善活動と予算管理2011

    • Author(s)
      中嶌道靖・木村麻子
    • Organizer
      第37回日本原価計算研究学会全国大会
    • Place of Presentation
      関西学院大学(兵庫県)
    • Year and Date
      2011-09-02
    • Related Report
      2011 Annual Research Report
  • [Presentation] マテリアルフローコスト会計による内部リサイクル材のコストマネジメントに関して2010

    • Author(s)
      中嶌道靖
    • Organizer
      日本原価計算研究学会 第36回全国大会
    • Place of Presentation
      小樽商科大学
    • Year and Date
      2010-07-03
    • Related Report
      2012 Final Research Report
  • [Presentation] マテリアルフローコスト会計による内部リサイクル材のコストマネジメントに関して2010

    • Author(s)
      中嶌道靖
    • Organizer
      日本原価計算研究学会第36回全国大会
    • Place of Presentation
      小樽商科大学
    • Year and Date
      2010-07-03
    • Related Report
      2010 Annual Research Report
  • [Presentation] MFCAのサプライチェーンの展開

    • Author(s)
      中嶌道靖
    • Organizer
      日本管理会計学会2012年度第1回関西・中部部会
    • Place of Presentation
      中部大学
    • Related Report
      2012 Annual Research Report
  • [Presentation] 低炭素型社会に資する環境管理会計研究の国際比較~ドイツ・日本・中国を中心に~

    • Author(s)
      中嶌道靖
    • Organizer
      日本会計研究学会第71回大会
    • Place of Presentation
      一橋大学
    • Related Report
      2012 Annual Research Report
  • [Presentation] サプライチェーンにおけるMFCAの展開:アンケート調査をもとに

    • Author(s)
      中嶌道靖
    • Organizer
      日本原価計算研究学会第38回全国大会
    • Place of Presentation
      横浜国立大学
    • Related Report
      2012 Annual Research Report
  • [Presentation] アジアを含む低炭素型サプライチェーン構築のためのLCAとMFCAの意義と課題

    • Author(s)
      中嶌道靖
    • Organizer
      : 環境経済・政策学会
    • Place of Presentation
      東北大学
    • Related Report
      2012 Annual Research Report
  • [Presentation] Material Flow Cost Accounting (MFCA) Management to establish Green Supply Chain: based on a questionnaire research in Japan

    • Author(s)
      Michiyasu Nakajima
    • Organizer
      The 15th EMAN Conference
    • Place of Presentation
      Helsinki, Finland
    • Related Report
      2012 Annual Research Report
  • [Presentation] サプライチェーンにおけるMFCA導入のためのアンケート調査:日本製造企業の実態分析

    • Author(s)
      木村麻子
    • Organizer
      日本社会関連会計学会第25回全国大会
    • Place of Presentation
      大阪市立大学
    • Related Report
      2012 Annual Research Report
  • [Presentation] Material Flow Cost Accounting in Supply Chain for Green Manufacturing

    • Author(s)
      Michiyasu Nakajima
    • Organizer
      EcoBalance 2012
    • Place of Presentation
      Yokohama, Japan
    • Related Report
      2012 Annual Research Report
  • [Presentation] 日本のものづくりを強化するMFCAの有用性とは

    • Author(s)
      中嶌道靖
    • Organizer
      日本管理会計学会2012年度第3回フォーラム
    • Place of Presentation
      玉川大学
    • Related Report
      2012 Annual Research Report
  • [Presentation] 特別報告 日本企業のMFCAに関する実態調査から見える化する将来への可能性

    • Author(s)
      中嶌道靖
    • Organizer
      第4回MFCA大会
    • Place of Presentation
      東京ビックサイト
    • Related Report
      2012 Annual Research Report
  • [Presentation] Sustainable Management established by MFCA and SBSC

    • Author(s)
      Michiyasu Nakajima
    • Organizer
      The 16th EMAN Conference
    • Place of Presentation
      Dresden, Germany
    • Related Report
      2012 Annual Research Report
  • [Presentation] Controlling Resource Flows to improve Low-carbon Supply Chains- with the help of Material Flow Cost Accounting (MFCA)

    • Author(s)
      Michiyasu Nakajima
    • Organizer
      The 16th EMAN Conference
    • Place of Presentation
      Dresden, Germany
    • Related Report
      2012 Annual Research Report

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Published: 2010-08-23   Modified: 2019-07-29  

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