The role of Material Flow Cost Accounting in the environmental management decision making

该研究项目旨在探讨MFCA（物流成本会计）在与现有环境管理系统相互联系中的作用。本课题采用了三角法，通过对几家日本企业的案例研究，与国际同行进行问卷调查比较，构建了将可持续性纳入企业战略的管理模式。我们的研究表明，不同的组织变革过程中的线性变化模型，采用信息有效性假设的货币表达的组织中的环境问题。

This research project aimed to explore the role of MFCA (material flow cost accounting) in the interconnection with existing environmental management systems. We employed triangulation approach in this project; the case studies for several Japanese companies, comparative questionnaire research with international colleagues and constructing the managerial model for integrating sustainability within corporate strategies. Our research showed a different organizational change process from the linear change models, which employ informational effectiveness assumption for monetary expression of environmental issues in organisations.