2013 年 33 巻 4 号 p. 53-64
The purpose of this paper is to make clear why MFCA (Material Flow Cost Accounting) can construct time and space for innovation, and to consider how MFCA constructs them. Employing the concept of Resource Mobilisation Capacity Power which can overcome the limited understanding of the role of management accounting for innovation, this paper shows some findings. Because "Calculation Logic" of MFCA is different from other management accounting tools, MFCA can create "Tension" in company, which means MFCA can problematize current situation. And, some advantages MFCA has are useful in a phase of mobilising resources.