Coexisting Plural Values

Inscription of Material Flow Cost Accounting

Abstract

This study considers the relationship between the environment and the economy, and seeks to balance them. We use a case of material flow cost accounting (MFCA) as an environmental management accounting tool that pursues plural values: the environmental value and the economic value. Focusing on the inscriptions of MFCA and capturing the characteristics of them, this study clears the problem which MFCA is confronted with and proposes the solution of it for pursuing plural values.