@article{oai:kansai-u.repo.nii.ac.jp:00008747,
 author = {Nakajima, Michiyasu},
 journal = {Kansai University review of business and commerce},
 month = {Mar},
 note = {The purpose of this research is to consider the structure of a management system which supports countermeasures for the environment in the manufacturing process by Environmental Management Accounting and particularly by Material Flow Cost Accounting (MFCA) and the features of its management system.},
 pages = {17--39},
 title = {Environmental Management Accounting for Cleaner Production: Systematization of Material Flow Cost Accounting (MCFA) into Corporate Management System},
 volume = {13},
 year = {2011}
}