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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 |
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KU-1100-20200300-01.pdf (1.7 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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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 |
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著者別名 | ||||||
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 |
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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) | ||||||
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 |