農業会計学に於ける環境会計の導入に関する一考察

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タイトル別名
  • A Study of Farm Accounting from the Standpoint of Environmental Accounting
  • ノウギョウ カイケイガク ニ オケル カンキョウ カイケイ ノ ドウニュウ ニ カンスル イチ コウサツ

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The purpose of this paper is to reconstruct farm accounting from the standpoint of “accounting for corporate social responsibility” and “environmental accounting”.<br>It seems that the expansion of the vector of farm accounting is necessary. First of all, the necessity for introducing environmental accounting into farm accounting is confirmed. Next, a plan of the outline of farm accounting is attempted, and the direction is established.<br>There is no active discussion is concerning the introduction of accounting for corporate social responsibility and on environmental accounting into farm accounting. Moreover, until now the theory from the aspect of “Industry” has been chief, however the theory construction from the aspect of “Agriculture” is necessary for micro-environmental accounting. The problem of efficiency for small-scale farm accounting reflects this. The maturity of agricultural management is expected, as indicated in the evolving of the policy of corporations of recent agricultural management. The rapid changes as seen in environmental problems will make the importance of agriculture clear.

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