2003 Fiscal Year Final Research Report Summary
The research on quantitative business analysis technique of the environment accounting information.
| Project/Area Number |
14530171
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Fukui prefectural university department of economics |
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Principal Investigator |
NISHIZAKI Masahito Fukui prefectural university, department of economics, associate professor, 経済学部, 助教授 (70237692)
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| Co-Investigator(Kenkyū-buntansha) |
TUKADA Mituyuki Akita prefectural university, department of system science technology, assistant, システム科学技術学部, 助手 (80315621)
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| Project Period (FY) |
2002 – 2003
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| Keywords | Environment Accounting / Quantitative Management Analysis / Environment management / 定量的経営分析 |
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| Research Abstract |
The offer of detailed information on the environment has been widely required this study as the matter which the enterprise must fulfill in the cycloid type society as social responsibility as a description responsibility for the stockholder. Then, it is made that business analysis technique and analysis method as Environment Agency fuses business accounting information (money information) with accounting information according to the securities report the environment performance (physical data) on the report content of the environmental report book based on the guideline by the enterprise are established to be main purpose. At present, the environment cost is studied in various regions (the microscopic business accounting region from macro national economic accounting). It shouldn't not look back at the frame of the traditional accounting system in the conventional business accounting region, when however, the environment cost is analyzed, and only the proclamation fact is emphasized,
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and it has been announced as an environmental report book. It is necessary to examine the appropriate accounting method of processing in considering or, specificity of the environment cost and in which what kind of problem happened in the case in which the environment cost is recognized and case in which conventional accounting method of processing was applied. In making that the conceptual frame as the standard was shown on accounting method of processing on the environment cost which aimed at the global standard which is effective for international society and that environment cost information is also fused with financial statement information on the concrete enterprise, and that business analysis is carried out, and that it quantitatively analyzes progress situation of the environment management to be a main purpose, the analysis was carried out. The academic significance in forming the concept, existed here without making the systematic research to the business analysis which utilized environmental information more and more from a grasp of the environment cost environmental report book. Less
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