Reseach on Environmental Management Accounting System to Support the Realisation of a Sustainable Society.

2023 Fiscal Year Final Research Report

• Project/Area Number: 19K13867
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Osaka University of Economics
• Principal Investigator: Okada Kana 大阪経済大学, 経営学部, 准教授 (30799929)
• Project Period (FY): 2019-04-01 – 2024-03-31
• Keywords: 環境管理会計 / 持続可能な開発目標 / 感情

Outline of Final Research Achievements

The purpose of this study is to examine the role of environmental management accounting as a system that supports the realisation of sustainability in business, based on discussions of practical theories dealing with norms and emotions. Sustainability is a value-centred normative concept, and it is necessary to clarify how socio-economic systems can function to resolve trade-offs between economic, social and environmental aspects in management practice.
Against this background, we aimed to observe and analyse the role of corporate accounting practices in the realisation of a sustainable society, and analysed the environmental strategies, management plans, integrated reports, annual reports and sustainability reports published by companies, as well as environmental performance assessments, published papers and other documents.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

本研究では両研究群の不足を補うことを目指す点で学術的に独創的である。すなわち，持続可能な開発目標(SDGs)実行における企業実践に対して管理会計の研究における理論的知見を援用することによって，環境管理会計を通して現象の測定・認識を行うことがいかにして倫理的価値の創造の源泉となるか理解出来る可能性がある。これは，持続的な社会の形成のために求められる企業が環境活動を経済活動に統合する形で実施するためのメカニズムの解明に繋がる点でも有用な研究と言える。