2007 Fiscal Year Final Research Report Summary
Construction of the stock information in the environmental accounting - A study of introducing the environmental double-entry bookkeeping/an environmental balance sheet
| Project/Area Number |
18530360
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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 | Meiji University |
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Principal Investigator |
ISHIZU Toshie Meiji University, Department of Business Management, Associate professor (70337004)
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| Project Period (FY) |
2006 – 2007
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| Keywords | Environmental Accounting / Environmental Balancesheet / Environmental Bookkeeping / Stock Information / Local Government / Environmental Debt |
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| Research Abstract |
Currently the environmental accounting has been being introduced in many companies in our country. However, the popular environmental accounting is confined to be a table that just adds up environmental accounting intonation. The purpose of this study is to consider how to advance the environmental accounting into the accounting with organic calculation system built-in between intimation elements.
To do this, it is necessary to introduce the double-entry bookkeeping to the environmental accounting, to arrive at a balance sheet as the stock information. In addition, in order to push forwards this study concretely, we narrowed down the study subject to the environmental accounting of local government
At first, this study examined the present conditions such as environmental accounting standards in our country and several foreign countries by documents. And investigation went on a business trip, fox fact-finding about environmental policies and regulations.
The results of this study are as follows ; First, we conducted a survey of domestic and overseas precedent studies, analyzing strengths and weaknesses of each study. Then, based also on opinion exchanges with domestic and overseas practicing people etc., we proposed an environmental balance sheet that incorporated the idea of the debt in the independent administrative agencies.
During the study period, we conducted questionnaire survey with sections related to environmental measures in local government etc., confirming that the direction of this study is also useful to the society From now on, with the suggestions obtained through the presentation in the academic society taken into consideration, we will try to clarify the concept of the environmental assets and the environmental debts. Also we will study to aim at constructing environmental balance sheet in various organizations.
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[Book] 会計学の諸相2008
Author(s)
三代川 正秀、百瀬 徳房、石津 寿恵編著
Total Pages
379
Publisher
白桃書房
Description
「研究成果報告書概要(和文)」より
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