Environmental Management Accounting for Cleaner Production

• Project/Area Number: 25780295
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Meijo University
• Principal Investigator: Higashida Akira 名城大学, 経営学部, 教授 (50434866)
• Project Period (FY): 2013-04-01 – 2017-03-31
• Project Status: Completed (Fiscal Year 2016)
• Budget Amount: ¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000); Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2013: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
• Keywords: 環境管理会計 / 温室効果ガス削減 / マネジメント・コントロール・システム / マテリアルフローコスト会計 / サステナビリティ・コントロール・システム / MFCA / マネジメント・コントロール / サステナビリティ・マネジメント・コントロール / 目標設定 / ステイクホルダー / 環境会計 / マネジメントコントロールシステム / 環境経営

Outline of Final Research Achievements

The aim of this study is to examine the importance and the use of environmental performance indicators (EPIs) for carbon management. The results of this study suggest that the importance and use of EPIs for carbon management are basically associated with carbon strategy, involvement of the top management, duration of the EMS, and company size.

Research Products

• [Journal Article] 温室効果ガス削減のためのマネジメント・コントロール (2016)
  • Author(s): 東田明
  • Journal Title: 名城論叢 Volume: 17 Pages: 39-50
  • Acknowledgement Compliant
• [Journal Article] エコ・エフィシエンシーの制度化と環境会計の役割 (2015)
  • Author(s): 東田明
  • Journal Title: 名城大学総合研究所紀要 Volume: 20 Pages: 81-84
  • NAID: 40020591655
• [Journal Article] 環境目標設定の複雑性 (2015)
  • Author(s): 東田明
  • Journal Title: 名城論叢 Volume: 15 Pages: 35-44
  • Acknowledgement Compliant
• [Journal Article] 環境管理会計による可視性の創造と変容：A社におけるマテリアルフローコスト会計実践の時系列分析を通じて (2013)
  • Author(s): 東田明・國部克彦・篠原阿紀
  • Journal Title: 日本情報経営学会誌 Volume: 第33巻第4号 Pages: 65-77
• [Presentation] Environmental performance indicators for carbon management: Evidence from Japanese companies (2016)
  • Author(s): Akira Higashida
  • Organizer: the Environmental and Sustainability Management Accounting Network
  • Place of Presentation: Lueneburg
  • Year and Date: 2016-09-21
• [Presentation] Management Control Systems for Material Flow Cost Accounting : A Case of Japanese Company (2016)
  • Author(s): Hirotsugu Kitada, Akira Higashida
  • Organizer: International Conference on Industrial Engineering and Operations Management
  • Place of Presentation: Kuala Lumpur
  • Year and Date: 2016-03-08
  • Int'l Joint Research
• [Presentation] 温室効果ガス削減活動の業績指標とその利用実態 (2016)
  • Author(s): 東田明
  • Organizer: 日本社会関連会計研究学会 西日本部会
  • Place of Presentation: 立命館大学
• [Presentation] Creating workable performance measures to promote sustainability: Effect of control design on organizational change (2015)
  • Author(s): Akira Higashida, Hirotsugu Kitada
  • Organizer: The Environmental and Sustainability Management Accounting Network
  • Place of Presentation: Geneva
  • Year and Date: 2015-10-01
  • Int'l Joint Research
• [Presentation] 企業経営における環境業績指標の利用と報告 (2014)
  • Author(s): 東田明
  • Organizer: 日本会計研究学会中部部会
  • Place of Presentation: 名城大学
  • Year and Date: 2014-12-06
• [Presentation] Introducing Material Flow Cost Accounting and Creating Visibility - Analyzing MFCA in Practice Based on a Longitudinal Case Study - (2013)
  • Author(s): Higashida, A. K. Kokubu and A. Shinohara
  • Organizer: The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference
  • Place of Presentation: Kobe
• [Presentation] 企業事例に見る環境経営の制度化 (2013)
  • Author(s): 東田明・北田皓嗣
  • Organizer: 日本社会関連会計学会
  • Place of Presentation: 獨協大学