Accountability and Assessment of Managerial Ethics and Social Responsibilities for Today's Farm Businesses

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Firstly I carried out type classification of the CSR accounts which some companies are carrying out and clarified the feature. That is, 1)19 of 505 investigation companies had reported CSR accounts. When type classification of them was carried out, the added value distribution type report was 14 companies, and there were most the type. 2) There were several companies which have included society and environment in the distribution place.Secondly I tried to make the added value statement using the financial statements and the production history of the agriculture union corporation Y in Tottori Prefecture based on the present condition of the companies mentioned above. As a result, I was able to display employee and officer ,government, creditor ,and "environment" as a distribution place of added value.