| Project/Area Number |
18K12902
|
|---|
| Research Category |
Grant-in-Aid for Early-Career Scientists
|
| Allocation Type | Multi-year Fund |
|---|
| Review Section |
Basic Section 07100:Accounting-related
|
|---|
| Research Institution | Hosei University |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2018-04-01 – 2025-03-31
|
| Project Status |
Completed (Fiscal Year 2024)
|
| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2021: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2020: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2019: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2018: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
|
|---|
| Keywords | 環境管理会計 / サーキュラーエコノミー / MCFA / MCS / 管理会計 / サステナビリティ / 統合思考 / マテリアルフローコスト会計 / マネジメントシステム / 意思決定 / MFCA / SBSC / マネジメントコントロールシステム / 環境経営 / マネジメントコントロール |
|---|
| Outline of Final Research Achievements |
This study aimed to develop and implement effective utilization models for environmental indicators to promote sustainable business practices, including those aligned with the Circular Economy (CE). It examined the complementary relationship between environmental management accounting methods, such as Material Flow Cost Accounting (MFCA), and Environmental Management Control Systems (EMCS), while also analyzing the actual use and continuity of environmental indicators in companies. Furthermore, the study conducted experimental analyses on the relationship between environmental performance and cost structures, as well as the influence of sustainability indicators on performance evaluation. In addition, it explored trends in environmental disclosures in integrated reports and cross-cultural differences, thereby contributing to the theoretical and empirical understanding of the link between external disclosure and internal management.
|
| Academic Significance and Societal Importance of the Research Achievements |
本研究は、環境指標の利用に関する管理会計および情報開示の理論的枠組みを構築するとともに、企業実務に即した実証的検討を行った点で学術的意義を有する。特に、Material Flow Cost Accounting（MFCA）やサステナビリティ・バランスト・スコアカード（SBSC）などを用いた環境情報の活用が、企業の意思決定やコスト構造に与える影響を明らかにした点は、環境会計・経営研究の発展に貢献する。また、国際的な政策動向や文化的背景を踏まえた情報開示分析を通じて、企業のサステナビリティ経営の高度化を支援する知見を提供しており、実務や政策形成にとっても社会的意義が大きい。
|
