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環境管理会計の諸機能領域―ソシオ‐マネジメント・アカウンティング試論(2)―
https://nfu.repo.nii.ac.jp/records/856
https://nfu.repo.nii.ac.jp/records/856ff4b650e-313c-4cc3-9d79-ab7b142f9b59
名前 / ファイル | ライセンス | アクション |
---|---|---|
keizai24-08adachi (649.4 kB)
|
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2002-01-31 | |||||
タイトル | ||||||
タイトル | 環境管理会計の諸機能領域―ソシオ‐マネジメント・アカウンティング試論(2)― | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Some Functional Areas of Environmental Management Accounting | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
論文名よみ | ||||||
その他のタイトル | カンキョウ カンリ カイケイ ノ ショキノウ リョウイキ ソシオ マネジメント アカウンティング シロン 2 | |||||
著者名(日) |
足立, 浩
× 足立, 浩 |
|||||
著者名(英) |
Adachi, Hiroshi
× Adachi, Hiroshi |
|||||
著者所属(日) | ||||||
値 | 日本福祉大学経済学部 | |||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | In Japan the environmental accounting for external reporting has been considerably developed partly because of the guideline by the Department of Environment. But the environmental accounting for internal management control, that is environmental management accounting,is said to be second to those of the U.S.A. and European countries. At the early stage of developing environmental management accounting in Japan it is useful to study the American and European cases. This paper examines some of the American examples especially in the areas of investment analysis, cost management and profitability appraisal of products and tries to make clear the positive social nature and the background of environmental management accounting. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10367370 | |||||
書誌情報 |
日本福祉大学経済論集 巻 24, p. 41-72, 発行日 2002-01-31 |