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Studies on sustainability accounting and stakeholder engagement

Research Project

Project/Area Number 23530613
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKansai University

Principal Investigator

ONISHI Yasushi  関西大学, 会計研究科, 准教授 (80412120)

Co-Investigator(Kenkyū-buntansha) NODA Akihiro  東京都市大学, 環境学部, 講師 (40350235)
Co-Investigator(Renkei-kenkyūsha) KOKUBU Katsuhiko  神戸大学, 経営学研究科, 教授 (70225407)
Project Period (FY) 2011 – 2013
Project Status Completed (Fiscal Year 2013)
Budget Amount *help
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords持続可能性会計 / ステイクホルダー / 正統性 / 持続可能性報告 / 環境会計
Research Abstract

In this study, we analyzed the relationship between sustainability accounting and stakeholder, theoretically and empirically. Our conclusion is divided into three parts. First, although legitimacy theory has attracted many researchers, it is still arguable. Second, a variety of legitimation strategies could be applicable to enhance sustainability accounting research. Third, our quantitative study indicates that there are statistical significant relationships between sustainability disclosure and organizational social evaluation indicators including legitimacy and reputation.

Report

(4 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (15 results)

All 2014 2013 2012 Other

All Journal Article (9 results) (of which Peer Reviewed: 4 results) Presentation (6 results)

  • [Journal Article] 定量的な社会環境会計研究の展開2014

    • Author(s)
      大西靖、野田昭宏
    • Journal Title

      国民経済雑誌

      Volume: 第210巻第1号、2014年7月発行確定 Pages: 1-11

    • Related Report
      2013 Final Research Report
  • [Journal Article] 社会環境情報開示における定量的研究の展開2014

    • Author(s)
      大西靖、野田昭宏
    • Journal Title

      『国民経済雑誌』

      Volume: 第210巻第1号 Pages: 1-11

    • Related Report
      2013 Annual Research Report
  • [Journal Article] 環境情報開示と社会的評価-定量的な環境会計研究の展開-2013

    • Author(s)
      大西靖、野田昭宏
    • Journal Title

      社会関連会計研究

      Volume: 第25号 Pages: 1-11

    • NAID

      40021274029

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] 企業の正統性とステイクホルダーの管理2013

    • Author(s)
      大西靖
    • Journal Title

      現代社会と会計

      Volume: 第7号 Pages: 1-13

    • NAID

      40019648768

    • Related Report
      2013 Final Research Report
  • [Journal Article] 環境情報開示と社会的評価-定量的な環境会計研究の展開-2013

    • Author(s)
      大西靖、野田昭宏
    • Journal Title

      『社会関連会計研究』

      Volume: 第25巻 Pages: 1-11

    • NAID

      40021274029

    • Related Report
      2013 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 「企業の正統性とステイクホルダーの管理」2013

    • Author(s)
      大西靖
    • Journal Title

      『現代社会と会計』

      Volume: 第7号 Pages: 1-13

    • NAID

      40019648768

    • Related Report
      2012 Research-status Report
  • [Journal Article] 社会環境報告による正統性の管理2012

    • Author(s)
      大西靖、野田昭宏
    • Journal Title

      社会関連会計研究

      Volume: 第24号 Pages: 1-11

    • NAID

      40021273565

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] 「社会環境報告における正統性の管理」2012

    • Author(s)
      大西靖、野田昭宏
    • Journal Title

      『社会関連会計研究』

      Volume: 第24号 Pages: 1-11

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Journal Article] 正統性理論の展開と社会環境会計研究2012

    • Author(s)
      大西 靖
    • Journal Title

      関西大学会計学会ワーキング・ペーパー

      Volume: No.5 Pages: 1-15

    • Related Report
      2011 Research-status Report
  • [Presentation] Determinants of the Two Strategies for Sustainability Reporting : Disclosure Volumes and Isomorphism2014

    • Author(s)
      Yasushi Onishi, Akihiro Noda, Chika Saka and Katsuhiko Kokubu
    • Organizer
      2014 EMAN Conference
    • Place of Presentation
      Erasmus Universiteit, The Netherlands (Extended Abstract ISBN : 9789056770006)
    • Related Report
      2013 Final Research Report
  • [Presentation] 社会環境情報開示における定量的研究の展開2013

    • Author(s)
      大西靖、野田昭宏
    • Organizer
      日本会計研究学会第72回大会
    • Place of Presentation
      中部大学
    • Year and Date
      2013-09-05
    • Related Report
      2013 Final Research Report
  • [Presentation] 社会環境会計研究における正統性の評価2012

    • Author(s)
      大西靖
    • 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
    • Year and Date
      2012-11-10
    • Related Report
      2013 Final Research Report
  • [Presentation] 社会環境情報開示における定量的研究の展開

    • Author(s)
      大西靖、野田昭宏
    • Organizer
      日本会計研究学会第72回大会
    • Place of Presentation
      中部大学(愛知県)
    • Related Report
      2013 Annual Research Report
  • [Presentation] Determinants of the Two Strategies for Sustainability Reporting: Disclosure Volumes and Isomorphism

    • Author(s)
      Yasushi Onishi, Akihiro Noda, Chika Saka and Katsuhiko Kokubu
    • Organizer
      2014 EMAN Conference (extended abstract ISBN: 9789056770006)
    • Place of Presentation
      Erasmus Universiteit (オランダ)
    • Related Report
      2013 Annual Research Report
  • [Presentation] 社会環境会計研究における正統性の評価

    • Author(s)
      大西靖
    • 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 Research-status Report

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Published: 2011-08-05   Modified: 2019-07-29  

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