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- TENNOJIYA Tatsumasa
- 岡山大学
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- HIGASHIDA Akira
- 名城大学
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- SHINOHARA Aki
- 桜美林大学
Bibliographic Information
- Other Title
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- 複数価値の併存
- 複数価値の併存 : マテリアルフローコスト会計の銘刻に着目して
- フクスウ カチ ノ ヘイソン : マテリアルフローコスト カイケイ ノ メイコク ニ チャクモク シテ
- Inscription of Material Flow Cost Accounting
- マテリアルフローコスト会計の銘刻に着目して
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Abstract
<p>This study considers the relationship between the environment and the economy, and seeks to balance them. We use a case of material flow cost accounting (MFCA) as an environmental management accounting tool that pursues plural values: the environmental value and the economic value. Focusing on the inscriptions of MFCA and capturing the characteristics of them, this study clears the problem which MFCA is confronted with and proposes the solution of it for pursuing plural values.</p>
Journal
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- Journal of Information and Management
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Journal of Information and Management 40 (1-2), 124-135, 2020
Japan Society for Information and Management
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Details 詳細情報について
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- CRID
- 1390004222621418880
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- NII Article ID
- 130007907139
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- NII Book ID
- AA12242308
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- ISSN
- 21899681
- 18822614
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- NDL BIB ID
- 030489397
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed