2012 Fiscal Year Final Research Report
The role of the environmental management accounting and organizational change
| Project/Area Number |
22730371
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Meijo University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Keywords | 環境会計 / 環境管理会計 / マテリアルフローコスト会計 / 組織変化 / 環境経営 |
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| Research Abstract |
The purpose of this research is to clarify how organizations and employees are changed after introducing the environmental management accounting tools such as MFCA. I researched two companies that have employed MFCA for over five years. Although one company discussed how to reduce material losses, it has not carried out plans which needed to change manufacturing ways. It didn’t build the management system to reduce material losses in a few years. In considering how MFCA affects organizations, it’s important to pay attention to whether MFCA is connected with existing management system or not.
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