| Project/Area Number |
23530570
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Yokohama National University |
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Principal Investigator |
OMORI Akira 横浜国立大学, 国際社会科学研究院, 准教授 (00340141)
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2011: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
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| Keywords | メゾ会計 / マクロ環境会計 / 環境指標体系 / DPSIRモデル / マテリアルフローコスト会計 / 環境政策 / メゾ環境会計 / 環境政策マネジメント / DPSIR / 政策評価 / マクロ会計 / PAF法 / 環境予算マトリックス / カーボンコストマトリックス / マクロ政府会計 / ミクロ政府会計 / 政府全体決算書 / 国民勘定 / 環境会計 / ＰＳＲモデル |
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| Research Abstract |
This study first clarified the necessity of public sector accounting for meso areas that includes many economic entities, such as governments, corporations and households etc. Meso accounting includes both micro accounting and macro accounting. Second, this study also considers material flow cost accounting (MFCA), one of the most promised method of environmental management accounting. To account for entities' economic activities and environmental performances to managers and to society, an enhanced MFCA model was proposed. This model expand the boundary of the system to a value chain or a region.
Finally, this study proposed the necessity of the links between the environmental indicator systems, a general public management model and environmental accounting model. Further, one of the general prototype model of environmental accounting for the management of environmental policy was proposed.
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