2010 Volume 18 Issue 2 Pages 53-64
This paper discusses the potential of management accounting tool that supports to estimate the profitability of CSR(corporate social responsibility) rerated activities. Every firm hopes to estimate the effects or influences of these activities on their economical performance, since they must reach a consensus on the activities to their stake-holders and secure the sustainable execution of CSR. The contents of CSR rerated activities, however, are put on various, and the domain that management accounting could contribute is limited. This paper focuses on material flow cost accounting(MFCA) with which many firms are hoping for a marked improvement in environmental preservation that is the most critical activity of CSR, and identifies the significance and problems of MFCA. In addition, the paper investigates a case of Nihon Unisys Supply Co. as a innovative application of MFCA
