A Study of the Process of Change through Material Flow Cost Accounting in Practice
| Project/Area Number |
23730431
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | J. F. Oberlin University (2012-2013)
Kobe University (2011) |
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Principal Investigator |
SHINOHARA Aki 桜美林大学, 経済・経営学系, 講師 (60582517)
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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 |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
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| Keywords | マテリアルフローコスト会計 / 環境管理会計 / 会計変化 / アクターネットワーク理論 |
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| Research Abstract |
Many researchers have studied the technological development of Material Flow Cost Accounting (MFCA) as a core tool of environmental management accounting. However, few studies have examined how the visibility created by MFCA affects organizations' activities or the process of change within MFCA itself. Therefore, this paper, focusing on Company A which has adopted MFCA for ten years, analyses how the visibility created by MFCA has been accepted and modified within the company. As a result, this paper points out that MFCA has been modified by and associated with not only human actors but also organizational structure, unified performance indicators and medium-term management plans. Although the main human actors have left Company A and the definition of some MFCA concepts were changed, MFCA's basic concepts remained in the company as a result of their relation to management philosophies and unified performance indicators.
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Report
(4 results)
Research Products
(13 results)
