@article{oai:nfu.repo.nii.ac.jp:00000856,
 author = {足立, 浩 and Adachi, Hiroshi},
 journal = {日本福祉大学経済論集},
 month = {Jan},
 note = {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.},
 pages = {41--72},
 title = {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）―},
 volume = {24},
 year = {2002},
 yomi = {アダチ, ヒロシ}
}