2003 Fiscal Year Final Research Report Summary
The Construction of Frameworks of Environmental Accounting
| Project/Area Number |
13430038
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (B)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | CHUO UNIVERSITY (2003)
Yokohama National University (2001-2002) |
|---|
Principal Investigator |
KAWANO Masao Chuo University, Faculty of Economics, Professor, 経済学部, 教授 (50049607)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
UEDA Tosiaki Meisei University, Faculty of Information, Professor, 情報学部, 教授 (00118316)
KOGUTI Yosiaki Chuo University, Faculty of Economics, Professor, 経済学部, 教授 (10102881)
KOSEKI Seizou Chuo University, Graduate School of International Accounting, Professor, 大学院・国際会計研究科, 教授 (00170259)
KOUZUMA Naoyosi Sophia University, Faculty of Economics, Professor, 経済学部, 教授 (80135409)
ITOU Yosihiro Kobe University, Graduate School of Business Administration, Professor, 大学院・経営学研究科, 教授 (10168388)
|
|---|
| Project Period (FY) |
2001 – 2003
|
| Keywords | Environmental Accounting / Environmental Cost / EMA / Environmental Management / Environmental Report / Public Environmental Accounting / NAMEA / Environmental Accounting Guideline |
|---|
| Research Abstract |
The purposes of this project are to investigate the international developments of environmental accounting and to construct environmental accounting frameworks which consist of a general model and some specific models. Consequently, the contents of this project are organized in the following five parts:
1.Developing a general framework of environmental accounting
2.External environmental accounting
(1)International trends (2)EU (3)North America (4)Korea (5)Japan
3.Internal environmental accounting (environmental management accounting)
(1)International trends (2)EU (3)North America (4)Australia (5)Japan
4.Environmental accounting for local governments
(1)Japan (2)Foreign countries
5.Macro environmental accounting
(1)Satellite accounts (2)Natural resource accounts
|
