環境管理会計による可視性の創造と変容 : A社におけるマテリアルフローコスト会計実践の時系列分析を通じて(<特集>計算の力学)

抄録

Environmental management accounting (EMA) is a calculation technology that connects environmental problems to the economy. Many researchers have studied the technological development of EMA. However, few studies have examined how the visibility created by EMA affects organizations' activities. Therefore, this paper focuses on the visibility by Material Flow Cost Accounting (MFCA) as one EMA tool and aims to clarify the interaction process between MFCA and the organizations for about ten years in a company. In particular, we focus on the relationship between MFCA and the people involved with it. As a result, this paper points out that MFCA has two features - 1) input: it facilitates the collection of information to be shared among all departments involved, 2) output: it identifies the unified performance indicators. Those features connected to the company's internal issues like the lack of a philosophy to manage production activities and unified performance indicators. Therefore, MFCA's basic concept remained in the company after human actors left from their offices and the definition of MFCA was changed.