Comparison of Material Flow Cost Accounting Research in Japan and China

Ling Zhu, Yang Xu, Yukihiro Maruyama
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Abstract

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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中日物流成本核算研究比较
本文比较了日本和中国的环境会计(EA)、环境管理会计(EMA)和物流成本会计(MFCA)研究的母语出版物。它记录了大约从1970年到2018年发表的研究数量,解释了MFCA的原理和计算特征,并比较了两国MFCA研究的内容。比较显示,中国发表的EA和EMA研究比日本多,而日本发表的MFCA相关研究更多。然而,在研究期间,日本的MFCA研究数量有所下降,但中国的研究数量有所增加。我们得出结论,MFCA研究在中国具有可持续发展的空间。我们关注MFCA在日本和中国的研究趋势,因为MFCA是EMA的关键工具,来自日本的研究表明MFCA促进了环境和经济效益。这项研究为希望利用MFCA保护环境和降低成本的中国企业提供了参考。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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