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The role of Material Flow Cost Accounting in the environmental management decision making

Research Project

Project/Area Number 24830088
Research Category

Grant-in-Aid for Research Activity Start-up

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionHosei University

Principal Investigator

KITADA Hirotsugu  法政大学, 経営学部, 講師 (90633595)

Project Period (FY) 2012-08-31 – 2014-03-31
Project Status Completed (Fiscal Year 2013)
Budget Amount *help
¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
KeywordsCSR / 環境経営 / 国際情報交換 / 環境管理 / 管理会計 / サステナビリティ
Research Abstract

This research project aimed to explore the role of MFCA (material flow cost accounting) in the interconnection with existing environmental management systems. We employed triangulation approach in this project; the case studies for several Japanese companies, comparative questionnaire research with international colleagues and constructing the managerial model for integrating sustainability within corporate strategies. Our research showed a different organizational change process from the linear change models, which employ informational effectiveness assumption for monetary expression of environmental issues in organisations.

Report

(3 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Annual Research Report
  • Research Products

    (18 results)

All 2014 2013 2012 Other

All Journal Article (9 results) (of which Peer Reviewed: 3 results) Presentation (9 results)

  • [Journal Article] 計算の銘刻としての会計数値2013

    • Author(s)
      北田皓嗣
    • Journal Title

      日本情報経営学会誌

      Volume: Vol.33, No.4 Pages: 31-39

    • Related Report
      2013 Final Research Report
  • [Journal Article] MFCA-CFP統合モデルの実践への適用可能性2013

    • Author(s)
      國部克彦・北田皓嗣・渕上智子・田中大介
    • Journal Title

      環境管理

      Volume: 第49巻第1号 Pages: 110-114

    • Related Report
      2013 Annual Research Report 2013 Final Research Report
  • [Journal Article] 銘刻としての会計数値2013

    • Author(s)
      北田皓嗣
    • Journal Title

      日本情報経営学会誌

      Volume: 33-4 Pages: 31-39

    • Related Report
      2013 Annual Research Report
  • [Journal Article] Using Profit Information for Production Management : Evidence from Japanese Factories2013

    • Author(s)
      Kohei Arai
    • Journal Title

      Journal of Accounting and Organizational Change

      Volume: in press

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Journal Article] MFCA-CFP統合モデルの実践への適用可能性2013

    • Author(s)
      國部克彦
    • Journal Title

      環境管理

      Volume: 49 Pages: 193-223

    • Related Report
      2012 Annual Research Report
  • [Journal Article] 会計計算を通じた知識形成に関する研究-日本電気化学におけるMFCA導入事例を通じて-2012

    • Author(s)
      北田皓嗣・天王寺谷達将・岡田斎・國部克彦
    • Journal Title

      原価計算研究

      Volume: 第36巻第2号 Pages: 1-12

    • NAID

      110009579248

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] 日本企業の環境情報開示-ステイクホルダーの影響と情報ニーズ-2012

    • Author(s)
      國部克彦・西谷公孝・篠原亜紀・北田皓嗣
    • Journal Title

      産業経理

      Volume: 第71巻第4号 Pages: 51-61

    • Related Report
      2013 Final Research Report
  • [Journal Article] 会計計算を通じた知識形成に関する研究-日本電気化学におけるMFCA導入事例を通じて-2012

    • Author(s)
      北田皓嗣
    • Journal Title

      原価計算研究

      Volume: 36 Pages: 1-12

    • NAID

      110009579248

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 日本企業の環境情報開示:ステイクホルダーの影響と情報ニーズ2012

    • Author(s)
      國部克彦
    • Journal Title

      産業経理

      Volume: 71 Pages: 51-61

    • Related Report
      2012 Annual Research Report
  • [Presentation] Integrating sustainability into business practices and the role of indicators2014

    • Author(s)
      Hirotsugu Kitada, Yusuke Nakazawa, Katsuhiko Kokubu
    • Organizer
      Proceedings of Sustainability Reporting to Sustainability Management Control 17th EMAN Conference
    • Place of Presentation
      in Paris
    • Year and Date
      2014-03-28
    • Related Report
      2013 Final Research Report
  • [Presentation] Integrating sustainability into business practices and the role of indicators2014

    • Author(s)
      Hirotsugu Kitada, Yusuke Nakazawa, Katsuhiko Kokubu
    • Organizer
      Sustainability Reporting to Sustainability Management Control 17th EMAN Conference
    • Place of Presentation
      Erasums University, Rotterdam
    • Related Report
      2013 Annual Research Report
  • [Presentation] Institutionalizing the environmental concerns within management control systems2013

    • Author(s)
      Hirotsugu Kitada and Akira Higashida
    • Organizer
      Paper presented at Workshop by Melco foundation
    • Place of Presentation
      in Tokyo
    • Year and Date
      2013-09-09
    • Related Report
      2013 Final Research Report
  • [Presentation] Technological empowerment : creating local knowledge with calculating practice2013

    • Author(s)
      Hirotsugu Kitada, Katsuhiko Kokubu and Tatsumasa Tennojiya
    • Organizer
      Proceedings of 36th Annual congress for Europe Accounting Association
    • Place of Presentation
      in Paris
    • Year and Date
      2013-05-06
    • Related Report
      2013 Final Research Report
  • [Presentation] Technological empowerment: creating local knowledge with calculating practice2013

    • Author(s)
      Hirotsugu Kitada, Katsuhiko Kokubu and Tatsumasa Tennojiya
    • Organizer
      36th Annual congress for Europe Accounting Association
    • Place of Presentation
      Universie de Paris Dauphine, Paris
    • Related Report
      2013 Annual Research Report
  • [Presentation] Introducing MFCA into the Supply Chain : A New Possibility2012

    • Author(s)
      Katsuhiko Kokubu and Hirotsugu Kitada
    • Organizer
      Proceedings of 15th EMAN Conference on Environmental and Sustainability Management Accounting
    • Place of Presentation
      in Finland
    • Year and Date
      2012-09-26
    • Related Report
      2013 Final Research Report
  • [Presentation] Conflicts and Solutions Between Material Flow Cost Accounting And Conventional Management Thinking2012

    • Author(s)
      Katsuhiko Kokubu and Hirotsugu Kitada
    • Organizer
      Proceedings of Interdisciplinary Perspectives On Accounting Conference 2012
    • Place of Presentation
      in UK
    • Year and Date
      2012-07-12
    • Related Report
      2013 Final Research Report
  • [Presentation] Introducing MFCA into the Supply Chain:Japanese Evidences2012

    • Author(s)
      Hirotsugu Kitada
    • Organizer
      15th EMAN Conference on Environmental and Sustainability Management Accounting
    • Place of Presentation
      Best Western Hotel Hagga, Helsinki, Finland
    • Related Report
      2012 Annual Research Report
  • [Presentation] Institutionalizing the environmental concerns within management control systems

    • Author(s)
      Hirotsugu Kitada and Akira Higashida
    • Organizer
      Workshop by Melco foundation
    • Place of Presentation
      Hosei University, Tokyo
    • Related Report
      2013 Annual Research Report

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Published: 2012-11-27   Modified: 2019-07-29  

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