WEKO3
-
RootNode
アイテム
The Need of Management Accounting for Problem-Finding to develop Management Accounting for Sustainability
http://hdl.handle.net/10112/00020145
http://hdl.handle.net/10112/00020145c1b4a12c-35e9-40ca-b7b2-6557669e5451
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-1100-20200300-01.pdf (1.7 MB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2020-06-11 | |||||
| タイトル | ||||||
| タイトル | The Need of Management Accounting for Problem-Finding to develop Management Accounting for Sustainability | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
中嶌, 道靖
× 中嶌, 道靖 |
|||||
| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 39668 | |||||
| 姓名 | 中嶌, 道靖 | |||||
| 概要 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | Conventional management accounting can be said to be problem-solving accounting methods, in which the problems and issues facing a company are decided upon in advance. Material flow cost accounting (MFCA), on the other hand, has been used in the same way as a traditional problem-solving management accounting method, but it can be strongly argued that it is fundamentally a problem-finding method of management accounting. This paper uses case studies to discuss the usefulness of MFCA as a problem-finding management accounting technique and examine the need for further research in the development of sustainable management accounting techniques. | |||||
| 書誌情報 |
Kansai University review of business and commerce 巻 19, p. 1-13, 発行日 2020-03 |
|||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 13448455 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA11662421 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 出版者 | ||||||
| 出版者 | Faculty of Business and Commerce, Kansai University | |||||
| 出版者（他言語） | ||||||
| 値 | 関西大学商学部 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | problem-finding management accounting | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | problem-solving management accounting | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | material flow cost accounting (MFCA) | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | sustainability | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Kansai University | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 関西大学 | |||||
Share
Cite as
中嶌, 道靖, 2020, The Need of Management Accounting for Problem-Finding to develop Management Accounting for Sustainability: Faculty of Business and Commerce, Kansai University, 1–13 p.
Loading...
