The role of Material Flow Cost Accounting in the environmental management decision making
Project/Area Number |
24830088
|
Research Category |
Grant-in-Aid for Research Activity Start-up
|
Allocation Type | Single-year Grants |
Research Field |
Accounting
|
Research Institution | Hosei University |
Principal Investigator |
|
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)
|
Keywords | CSR / 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.
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Report
(3 results)
Research Products
(18 results)