2009 Fiscal Year Final Research Report

A study of implementing environmental management accounting tools

Research Project

Project/Area Number	19730318
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Tezukayama University
Principal Investigator	ONISHI Yasushi Tezukayama University, 経営情報学部, 准教授 (80412120)
Project Period (FY)	2007 – 2009
Keywords	管理会計 / 環境会計 / 環境管理会計
Research Abstract	Environmental management accounting tools are attracting more attention among managers who consider environmental aspects within their business strategy. However, there are some barriers in environmental management accounting tools implementation and deployment. In this study, I conducted researches including two theoretical reviews of sustainability accounting and two case researches of environmental cost management tools. The theoretical reviews point out the importance of the social process in developing environmental management accounting tools which address externalities. So, the cases indicated that it is necessary for the successful implementation to integrate environmental management accounting tools with management control systems.