Study on sustainability management supporting by accounting system and its international diffusion

2015 Fiscal Year Final Research Report

• Project/Area Number: 25285138
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Partial Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Kobe University
• Principal Investigator: KOKUBU Katsuhiko 神戸大学, 経営学研究科, 教授 (70225407)
• Co-Investigator(Kenkyū-buntansha): NAKAJIMA Michiyasu 関西大学, 商学部, 教授 (10227803) ; KAJIWARA Takehisa 神戸大学, 経営学研究科, 教授 (30292080) ; HAIDER MOHAMMAD 関西学院大学, 経営戦略研究科, 准教授 (40645826) ; NISHITANI Kimitaka 神戸大学, 経済経営研究所, 教授 (30549746) ; SUZUKI Arata 就実大学, 経営学部, 講師 (10637002) ; KITADA Hirotsugu 法政大学, 経営学部, 准教授 (90633595) ; HIGASHIDA Akira 名城大学, 経営学部, 准教授 (50434866) ; YAGI Michiyuki 神戸大学, 社会科学系教育研究府, 特命准教授 (50708550)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 環境会計 / サステナビリティ / 会計システム / 国際普及

Outline of Final Research Achievements

This study is divided into three parts: 1) internal control (management accounting supporting sustainable management), 2) information disclosure and assurance (sustainability reporting supporting sustainable management), 3) international diffusion of sustainable management. Regarding 1 we studied the integrated model between MFCA (material flow cost accounting) and LCA and showed its significant role in practice through case studies. Regarding 2 we found sustainability reporting and its assurance give positive influence to stock price. Regarding 3 we conducted international survey and revealed that the level of Japanese companies’ sustainable management is quite advanced compared with other countries.

Free Research Field

会計学，経営学