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摘要:
This paper compares native-language publications of studies in environmental accounting(EA),environmental management accounting(EMA),and material flow cost accounting(MFCA)in Japan and China.It documents the number of published studies spanning approximately from 1970 to 2018,explains the principles and computational characteristics of MFCA,and compares the content of MFCA studies in both countries.Comparison shows that China has published more studies of EA and EMA than Japan,whereas Japan has published more studies related to MFCA.However,the number of MFCA studies declined in Japan but increased in China during the period studied.We conclude that MFCA research has a sustainable space in China.We are concerned about MFCA’s research trends in Japan and China because MFCA is a key tool of EMA,and research from Japan indicates that MFCA promotes environmental and economic benefits.This study provides a reference for Chinese businesses hoping to use MFCA to protect the environment and cut costs.
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篇名 Comparison of Material Flow Cost Accounting Research in Japan and China
来源期刊 美中经济评论:英文版 学科 医学
关键词 ENVIRONMENTAL Accounting(EA) ENVIRONMENTAL Management Accounting(EMA) Material Flow COST Accounting(MFCA) positive PRODUCT COST negative PRODUCT COST RESEARCH literature RESEARCH content Government
年,卷(期) 2020,(1) 所属期刊栏目
研究方向 页码范围 1-9
页数 9页 分类号 R73
字数 语种
DOI
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2020(0)
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研究主题发展历程
节点文献
ENVIRONMENTAL
Accounting(EA)
ENVIRONMENTAL
Management
Accounting(EMA)
Material
Flow
COST
Accounting(MFCA)
positive
PRODUCT
COST
negative
PRODUCT
COST
RESEARCH
literature
RESEARCH
content
Government
研究起点
研究来源
研究分支
研究去脉
引文网络交叉学科
相关学者/机构
期刊影响力
美中经济评论:英文版
月刊
1537-1514
武汉洪山区卓刀泉北路金桥花园C座4楼
出版文献量(篇)
1518
总下载数(次)
3
总被引数(次)
0
论文1v1指导