@article{oai:nfu.repo.nii.ac.jp:00000758,
 author = {足立, 浩 and Adachi, Hiroshi},
 journal = {日本福祉大学経済論集},
 month = {Aug},
 note = {Nowadays environmental considerations are needed in every aspects of business activities from product design to marketing, from purchasing to product after-sale service. In the field of accounting, it is requested to develop what is called "environmental accounting" into a more sophisticated management information system. This paper tries to make clear some characteristic features of environmental accounting as compared with "social responsibility accounting" in the 1970s, to raise some problems to be solved for the sophistication of environmental accounting and to develop a fundamental framework for "environmental management accounting system."},
 pages = {73--99},
 title = {環境管理会計システムの基本的フレームワーク―ソシオ－マネジメント・アカウンティング試論（１）―},
 volume = {15},
 year = {1997},
 yomi = {アダチ, ヒロシ}
}