Research on Accounting Measurement of Natural Resources Productivity

在平成11财年，我们根据参考书目进行了基础研究。并在1999年11月20日召开的第12届日本企业社会会计和报告协会年会上发表了关于环境活动与企业会计准则之间关系的题为“会计文化和计量对象”的报告。在平成12会计年度，我们努力公布结果，在平成11年度基础研究的基础上继续进行文献学研究。首先，在2000年9月2日召开的日本管理分析协会2000年度秋季会议上，我们做了题为“自然资源生产率分析的观点”的报告。在会议中，我们指出，即使从财务会计的角度来看，管理会计的观点也很重要，并尝试了环境管理会计的模式化。 ...更多信息 发表了2篇论文。在2000年10月1日出版的《会计》第158卷第4期中，我们发表了一篇题为“环境管理与自然资源的生产率分析”的论文，论述了从一种环境管理会计展开的会计信息的特征。将自然资源生产率分析定位于量价分析在环境管理中的应用。另外，在关西学院大学经营管理学报2001年3月16日出版的第48卷第4期的“关于环境总成本的确认和会计计量的观察”中，从环境管理会计和资源生产率分析的观点研究了这种能够进行经营的概念。本文在产品成本概念方面，提出了通过把握产品的全生命周期，将环境总成本概念引入会计信息的可能性。少

In the Heisei fiscal year 11, we did basic research by the bibliography. and we gave a presentation about the relation between the environment activity and accounting guideline of enterprises titled "Accounting Culture and Measurement Objects" in the 12th Japan Corporate Social Accounting and Reporting Association yearly meeting held on November 20, 1999.In the Heisei fiscal year 12, we tried hard to publication of the result, continuing bibliography research based on the basic research in the Heisei fiscal year 11. First of all, we gave a presentation titled "View Points of Natural Resources Productivity Analysis" in the Japanese Management Analysis Association fiscal year 2000 fall meeting that was held on September 2, 2000. In the meeting, we point out that upgrading of view points of management accounting was important even from view points of financial accounting regarding environmental management information, and tried the patternization of environmental management accounting.We … More published 2 papers. In KAIKEI (Accounting), Vol.158 No.4 on October 1, 2000, we published a paper titled "Environmental Management and Productivity Analysis of Natural Resources" dealed with characteristics of accounting information that unfolded from a type of environmental management accounting. Analysis of natural resources productivity were positioned with the application to environmental management of the quantity/price analysis. Also, we studied such concept that enables operation from view points of accounting for environmental management and for resources productivity analysis in "Some Observations on Recognition and Accounting Measurement of Environmental Total Costs", in Journal of Business Administration, Kwansei Gakuin University, Vol.48 No.4 published on March 16, 2001. In this paper regarding product costs concept, we suggested the possibility that was able to introduce the concept of environment total cost to accounting information, by grasping product's total life cycle. Less