廃棄物・環境と会計　　廃棄物会計といわゆる環境会計の統合に向けて

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書誌事項

タイトル別名
  • Integrating Waste Accounting and So-called Environmental Accounting
  • ハイキブツ カイケイ ト イワユル カンキョウ カイケイ ノ トウゴウ ニ ムケテ

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説明

Waste accounting and so-called environmental accounting have apparently developed in different directions, even though they are both placed in the framework of environmental accounting. Considering environmental accounting for waste management projects, two methodologies are thought to be mutually complementary. From that viewpoint, this paper reviews the framework of so-called environmental accounting and salient points in its application to the public sector, summarizing the following important issues related to integration of waste accounting and so-called environmental accounting: (1) Municipal waste management projects are activities for environmental conservation in and of themselves. It is therefore appropriate to capture all costs as environmental conservation costs. In addition, It is important to clarify, through decomposition of waste management projects into individual elements, how much cost is allocated to what activity, and what environmental conservation or economic benefits are obtained through such activity ; (2) Environmental accounting based only on flow information might lead to incorrect interpretations or decision-making because it does not properly evaluate assets for environmental conservation and accumulation of environmental burdens. Therefore, stock information should also be included in the frame work.

収録刊行物

  • 廃棄物学会誌

    廃棄物学会誌 18 (4), 222-230, 2007

    一般社団法人 廃棄物資源循環学会

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