The study of the measures to promote implementation of Material Flow Cost Accounting (MFCA)

DOI
  • Wang Bo
    School of Business, Xi’an University of Finance and Economics

Bibliographic Information

Other Title
  • マテリアルフローコスト会計（MFCA）の適用を推進する取り組みに関する考察
  • a case study of <i>Nitto Denko</i> and <i>Ushio</i>
  • 日東電工(株)とウシオ電機(株)を事例に

Abstract

Material Flow Cost Accounting (MFCA), as an representative environmental management accounting method, has attracted a lot of attention. However, many companies in Japan stopped implementing MFCA after adopting it for a while. In this research, we first discuss the standard for assessing the MFCA implementation, and then, by conducting a comparative case study of Nitto Denko (a case which restarted the MFCA implementation after a stop) and Ushio (a case which ended MFCA implementation without restart), we attempt to clarify the measures which promote the implementation of MFCA by focusing on the post-adoption phase of MFCA practice.

Journal

Keywords

Details 詳細情報について

  • CRID
    1390860255282990976
  • DOI
    10.14987/mjmar.14.1_3
  • ISSN
    21892776
    18827225
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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