Eco-control in the Japanese manufacturing industry : A case study of Toyata and Panasonic

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書誌事項

公開日
2011-11
資源種別
departmental bulletin paper
公開者
大阪市立大学経営学会

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説明

Eco-control refers to the integration of environmental matters within a management control system (MCS). In recent years, increasing concern about ecological sustainability has led many companies to develop eco-control systems to improve both environmental and financial performances. In this study, we examine the eco-control practices in the Japanese manufacturing industry using case studies of two leading Japanese companies: Toyota and Panasonic. First, we review the literature on eco-control and discuss the framework of the MCS package theory. Second, we introduce the cases of Toyota and Panasonic. Finally, based on the framework of the MCS package theory and the case studies, we present a theoretical framework for positioning eco-control in relation to financial controls and corporate goals.

収録刊行物

  • 経営研究

    経営研究 62 (3), 63-86, 2011-11

    大阪市立大学経営学会

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