| Project/Area Number |
25285138
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Partial Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
NAKAJIMA Michiyasu 関西大学, 商学部, 教授 (10227803)
KAJIWARA Takehisa 神戸大学, 経営学研究科, 教授 (30292080)
HAIDER MOHAMMAD 関西学院大学, 経営戦略研究科, 准教授 (40645826)
NISHITANI Kimitaka 神戸大学, 経済経営研究所, 教授 (30549746)
SUZUKI Arata 就実大学, 経営学部, 講師 (10637002)
KITADA Hirotsugu 法政大学, 経営学部, 准教授 (90633595)
HIGASHIDA Akira 名城大学, 経営学部, 准教授 (50434866)
YAGI Michiyuki 神戸大学, 社会科学系教育研究府, 特命准教授 (50708550)
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥16,640,000 (Direct Cost: ¥12,800,000、Indirect Cost: ¥3,840,000)
Fiscal Year 2015: ¥5,590,000 (Direct Cost: ¥4,300,000、Indirect Cost: ¥1,290,000)
Fiscal Year 2014: ¥5,460,000 (Direct Cost: ¥4,200,000、Indirect Cost: ¥1,260,000)
Fiscal Year 2013: ¥5,590,000 (Direct Cost: ¥4,300,000、Indirect Cost: ¥1,290,000)
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| Keywords | 環境会計 / サステナビリティ / 会計システム / 国際普及 |
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| Outline of Final Research Achievements |
This study is divided into three parts: 1) internal control (management accounting supporting sustainable management), 2) information disclosure and assurance (sustainability reporting supporting sustainable management), 3) international diffusion of sustainable management. Regarding 1 we studied the integrated model between MFCA (material flow cost accounting) and LCA and showed its significant role in practice through case studies. Regarding 2 we found sustainability reporting and its assurance give positive influence to stock price. Regarding 3 we conducted international survey and revealed that the level of Japanese companies’ sustainable management is quite advanced compared with other countries.
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