Comparison of Material Flow Cost Accounting Research in Japan and China

Ling Zhu; Yang Xu; Yukihiro Maruyama

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Comparison of Material Flow Cost Accounting Research in Japan and China

机译：中日物料流成本核算研究比较

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机译：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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来源
《美中经济评论：英文版》 |2020年第1期|P.1-9|共9页
作者
Ling Zhu; Yang Xu; Yukihiro Maruyama;
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作者单位

Nagasaki University Nagasaki Japan;

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原文格式 PDF
正文语种 chi
中图分类肿瘤学;
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;

机译：环境会计（EA）;环境管理会计（EMA）;物料流成本会计（MFCA）;产品正成本;负产品成本;研究文献;研究内容;政府;

Comparison of Material Flow Cost Accounting Research in Japan and China

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