2013 Fiscal Year Final Research Report
The role of Material Flow Cost Accounting in the environmental management decision making
| Project/Area Number |
24830088
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hosei University |
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Principal Investigator |
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| Project Period (FY) |
2012-08-31 – 2014-03-31
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| Keywords | CSR / 環境経営 |
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| Research Abstract |
This research project aimed to explore the role of MFCA (material flow cost accounting) in the interconnection with existing environmental management systems. We employed triangulation approach in this project; the case studies for several Japanese companies, comparative questionnaire research with international colleagues and constructing the managerial model for integrating sustainability within corporate strategies. Our research showed a different organizational change process from the linear change models, which employ informational effectiveness assumption for monetary expression of environmental issues in organisations.
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