@article{oai:kansai-u.repo.nii.ac.jp:00008745,
 author = {Nakajima, Michiyasu},
 journal = {Kansai University review of business and commerce},
 month = {Mar},
 note = {Material Flow Cost Accounting (MFCA) is one of environmental management accounting tools, and this fundamental framework will be published as International Standard (ISO14051) in 2012. Studies of MFCA have been accumulated on both of theoretical works and business results in Japan, and discuss about establishing of MFCA management system and its future issues.},
 pages = {41--58},
 title = {Environmental Management Accounting for Sustainable Manufacturing: Establishing Mangement System of Material Flow Cost Accounting (MFCA)},
 volume = {12},
 year = {2010}
}