@article{oai:kansai-u.repo.nii.ac.jp:00016091,
 author = {中嶌, 道靖 and Nakajima, Michiyasu},
 journal = {Kansai University review of business and commerce},
 month = {Mar},
 note = {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.},
 pages = {1--13},
 title = {The Need of Management Accounting for Problem-Finding to develop Management Accounting for Sustainability},
 volume = {19},
 year = {2020}
}