2011 Fiscal Year Final Research Report
Study on environmental accounting system supporting environmental management decision-making
| Project/Area Number |
21243031
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (A)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Kobe University |
|---|
Principal Investigator |
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
ITO Yoshihiro 早稲田大学, 商学学術院, 教授 (10168388)
ONISHI Yasushi 関西大学, 会計研究科, 准教授 (80412120)
OGURA Noboru 青山学院大学, 会計プロフェッション研究科, 教授 (10145352)
KAJIWARA Takehisa 神戸大学, 大学院・経営学研究科, 准教授 (30292080)
SAKA Chika 関西学院大学, 商学部, 教授 (10309403)
NAKAJIMA Michiyasu 関西大学, 商学部, 教授 (10227803)
PARK Kyungpyo 香川大学, 経済学部, 准教授 (40346630)
HIGASHIDA Akira 名城大学, 経営学部, 准教授 (50434866)
HORIGUCHI Shinji 神戸大学, 大学院・経営学研究科, 准教授 (10432569)
MIZUGUCHI Takeshi 高崎経済大学, 経済学部, 教授 (60295441)
MIYAZAKI Nobuyuki 国際基督教大学, 教養学部, 教授 (60190766)
MUKOYAMA Atsuo 大阪市立大学, 経営学研究科, 教授 (50200241)
MURAI Hideki 日本大学, 商学部, 教授 (60219871)
YAGI Hiroyuki 横浜国立大学, 経営学部, 教授 (60210217)
|
|---|
| Co-Investigator(Renkei-kenkyūsha) |
SHIMADA Tomoaki 神戸大学, 大学院・経営学研究科, 准教授 (40410229)
YOSANO Tadanori 神戸大学, 大学院・経営学研究科, 准教授 (80346410)
HATAKEDA Takashi 神戸大学, 大学院・経営学研究科, 准教授 (90319898)
|
|---|
| Project Period (FY) |
2009 – 2011
|
| Keywords | 環境会計 / 環境経営 / 環境管理会計 / 環境財務会計 / 会計学 |
|---|
| Research Abstract |
This study is divided into the below three dimensions :(1) environmental accounting supporting for corporate internal decision-making ;(2) environmental accounting supporting for decision-making of external stakeholders ; and(3) construction of environmental accounting system.(1) The current practices of environmental management accounting was examined and some new method was developed.(2)' Eco-index' as a new method was developed for investor's decision-making, and possibilities for carbon accounting, soil contamination information disclosure, and CSR accounting for external stakeholders' decision-making were examined.(3) A new framework for environmental accounting system was constructed based on the above researches.
|
