Abstract
Macro environmental accounting is a tool to understand relations between environment and economic activities, which focuses on nations and regions. By applying it to agricultural sector, we can understand complicated relations between agricultural production and environment in one nation or region in both monetary and physical term. Macro environmental accounting can describe various data concerning about environment and agriculture systematically and provide useful information to local communities, consumers and policy makers as well as farmers. However, as environmental accounting is under way of development, it still has some problems to apply it to analysis. As regards with application to agriculture, there still are some problems to solve. For example, agriculture produces not only environmental loads but also environmental benefits as by-product. As environmental accounting focuses on only evaluation of environmental loads, a framework of the accounting must be modified for application agriculture. This paper aims to explain macro environmental accounting and to introduce a few research works of environmental accounting which apply it to agricultural environmental evaluation.
