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2015 Fiscal Year Final Research Report

Research on Possibilities of Environmental Management Accounting to Supply Chain Management

Research Project

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Project/Area Number 25380629
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKansai University

Principal Investigator

Nakajima Michiyasu  関西大学, 商学部, 教授 (10227803)

Project Period (FY) 2013-04-01 – 2016-03-31
Keywords環境管理会計 / マテリアルフローコスト会計 / サプライチェーン
Outline of Final Research Achievements

In this research, I made interview researches to domestic and foreign companies about the management of resource efficiency and manufacturing costs, using Material Flow Cost Accounting (MFCA). As the research results, for example, I published 2 joint papers with German researchers on international refereed journals, and a joint writing and editing book in Japan. Especially, a joint paper, focused on issues of MFCA in supply chain management between suppliers and buyers, received the 2014 Award of Japan Cost Accounting Association. Based on this research results and experiences, I committed as a Japanese Delegation and the acting Convener in ISO/TC207/WG8, charged for the standardization (ISO14052) on MFCA in supply chain, in ISO14000 families.

Free Research Field

環境管理会計

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Published: 2017-05-10  

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