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

本研究旨在探讨物流成本核算在与现有环境管理系统互联互通中的作用。我们在这个项目中采用了三角方法；对几家日本公司进行了案例研究，与国际同行进行了比较问卷研究，并构建了将可持续发展纳入公司战略的管理模式。我们的研究显示了一个不同于线性变化模型的组织变化过程，线性变化模型使用信息有效性假设来表达组织中的环境问题。

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.