A Study of the Process of Change through Material Flow Cost Accounting in Practice

作为环境管理会计的核心工具之一的物质流成本会计的技术发展已经引起了许多学者的关注。然而，很少有研究探讨了如何由MFCA创建的知名度影响组织的活动或MFCA本身的变化过程。因此，本文以采用MFCA十年的A公司为研究对象，分析MFCA所创造的可见性是如何在公司内部被接受和修改的。因此，本文指出，MFCA已修改和相关的不仅是人类的行为者，而且组织结构，统一的绩效指标和中期管理计划。虽然主要的人类行为者已经离开A公司，MFCA的一些概念的定义也发生了变化，但MFCA的基本概念由于与管理哲学和统一的业绩指标的关系而留在了公司。

Many researchers have studied the technological development of Material Flow Cost Accounting (MFCA) as a core tool of environmental management accounting. However, few studies have examined how the visibility created by MFCA affects organizations' activities or the process of change within MFCA itself. Therefore, this paper, focusing on Company A which has adopted MFCA for ten years, analyses how the visibility created by MFCA has been accepted and modified within the company. As a result, this paper points out that MFCA has been modified by and associated with not only human actors but also organizational structure, unified performance indicators and medium-term management plans. Although the main human actors have left Company A and the definition of some MFCA concepts were changed, MFCA's basic concepts remained in the company as a result of their relation to management philosophies and unified performance indicators.