Analyzing the integration of environmental management indicators into management systems

• Project/Area Number: 26780256
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Hosei University
• Principal Investigator: KITADA Hirotsugu 法政大学, 経営学部, 准教授 (90633595)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Project Status: Completed (Fiscal Year 2016)
• Budget Amount: ¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000); Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000); Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
• Keywords: 環境マネジメント / 管理会計 / 環境会計 / マネジメントコントロールシステム / 質問票調査 / 環境経営 / MFCA / アカウンタビリティ

Outline of Final Research Achievements

For the issue of integration of environmental management indicators into management systems, this research project explore (1)complements and substitutes of environmental control practices and (2)accountability systems in environmental management. In this research project, I analyzed the complimentary effects of management capabilities on an adoption of strategic environmental management tools and constructed the theoretical model for natural capitals and full-cost accounting systems.

Research Products

• [Int'l Joint Research] ドレスデン工科大学(ドイツ)
• [Journal Article] 環境と会計とイノベーション (2016)
  • Author(s): 北田皓嗣
  • Journal Title: 會計 Volume: 191 Pages: 91-104
  • Acknowledgement Compliant
• [Journal Article] Material Flow Cost Accounting and existing management perspectives (2015)
  • Author(s): Katsuhiko Kokubu, Hirotsugu Kitada
  • Journal Title: Journal of Cleaner Production, Volume: 印刷中 Pages: 1279-1288
  • DOI: 10.1016/j.jclepro.2014.08.037
  • Peer Reviewed / Open Access / Acknowledgement Compliant
• [Journal Article] Material flow cost accounting and existing management perspectives (2015)
  • Author(s): Kokubu, K., & Kitada, H
  • Journal Title: Journal of Cleaner Production. Volume: in press
  • Peer Reviewed / Acknowledgement Compliant
• [Journal Article] アカウンタビリティが開かれるとき: 一関市国保藤沢病院の事例に見るアクターの複数性 (2014)
  • Author(s): 中澤優介 尻無濱芳崇 北田皓嗣
  • Journal Title: 国民経済雑誌 Volume: 210(1) Pages: 101-119
  • Acknowledgement Compliant
• [Presentation] MFCAの利用に対する環境マネジメントに関する組織能力の影響 (2016)
  • Author(s): 北田皓嗣
  • Organizer: 日本会計研究学会
  • Place of Presentation: 静岡コンベンションセンター（静岡県静岡市）
  • Year and Date: 2016-09-13
• [Presentation] Management Control Systems for Material Flow Cost Accounting:A Case of Japanese Company (2016)
  • Author(s): Hirotsugu Kitada, Akira Higashida
  • Organizer: 2016 International Conference on Industrial Engineering and Operations Management
  • Place of Presentation: Kuala Lumpur, Malaysia
  • Year and Date: 2016-03-08
  • Int'l Joint Research
• [Presentation] Creating workable performance measures to promote sustainability: Effect of control design on organizational chang (2015)
  • Author(s): Akira Higashida, Hirotsugu Kitada
  • Organizer: the joint WBCSD and EMAN symposium
  • Place of Presentation: Geneva, Swizerland
  • Year and Date: 2015-10-01
  • Int'l Joint Research
• [Presentation] The Openness of Accountability: Pluralism of Principle-agent Relations at Fujisawa Municipal Hospital (2015)
  • Author(s): Yusuke Nakazawa, Yoshitaka Shirinashihama, Hirotsugu Kitada
  • Organizer: メルコ財団管理会計特別セミナー
  • Place of Presentation: 立命館アジア太平洋大学（大分県・大分市）
  • Year and Date: 2015-02-10
• [Presentation] 戦略における環境と経済の統合とマネジメントコントロールシステム (2014)
  • Author(s): 東田明・北田皓嗣
  • Organizer: 日本社会関連会計学会西日本部会
  • Place of Presentation: 広島経済大学（広島県・広島市）
  • Year and Date: 2014-06-28
• [Book] Corporate Sustainability Barometer in Japan. In Corporate Sustainability in International Comparison (2014)
  • Author(s): Kokubu, K., Kitada, H., & Haider, M. B
  • Total Pages: 20
  • Publisher: Springer International Publishing