| Project/Area Number |
23530616
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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 | Beppu University |
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Principal Investigator |
YAZAWA Nobuo 別府大学, 国際経営学部, 教授 (00439043)
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| Co-Investigator(Kenkyū-buntansha) |
NISHIMURA Akira 別府大学, 国際経営学部, 客員教授 (70037117)
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | ライフサイクル・コスティング / 持続可能性 / 会計学 / ライフサイクルコスティング |
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| Outline of Final Research Achievements |
This study aims to analyze the mode of acceptance of life-cycle costing, which originated in U.S., in Japan and Germany. Research method includes reviewing articles, interviewing both researchers conducting environmental research and business managers working for environmental protection. Major academic findings include the following: (1) In Japan, Germany and the U.S. the perception on life-cycle costing is different. (2) Theory of life-cycle costing offers important insight to build a sustainable society when it is applied to the issues related to CSR, material flow cost accounting, equity between both present generation and future generation.
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