日本环境管理会计实务【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目ENVIRONMENTALMANAGEMENTACCOUNTINGRACTICESINJAPAN外文出处ImplementingEnvironmentalManagementAccounting,2005:321-342外文作者KATSUHIKOKOKUBU、ERIKONASHIOKA原文：ENVIRONMENTALMANAGEMENTACCOUNTINGPRACTICESINJAPAN1、INTRODUCTIONInJapantwogovernmentalenvironmental

2、accountinginitiativeshavebeentheprimaryagentsforpromoting,disseminatingandproducingthosepracticesforprivatesectors.OneistheMinistryoftheEnvironment(MOE)initiativeandtheotheristheMinistryofEconomy,TradeandIndustry(METI)initiative.TheMOEinitiativeemphasizestheappl

3、icationofenvironmentalaccountingtocommunicationwithexternalstakeholders,andtheMETIinitiativeemphasizesinternalapplicationsofenvironmentalaccounting,whichisenvironmentalmanagementaccounting(EMA).TheMOEinitiativeprecedestheMETIinitiative;MOEpublishedaninterimrepor

4、tin1999andenvironmentalaccountingguidelinesin2000,whereasMETIpublisheditsenvironmentalmanagementaccountingworkbookin2002.Therefore,externalenvironmentalaccountinghasbeenmorediffusedthanEMAinthiscountry.TheMOEinitiativeundeniablyinfluencedenvironmentalaccountingi

5、nformationdisclosureintheformofcorporateenvironmentalreports.AsKokubuetal.(2003)showed,environmentalaccountinginformationdisclosuresincorporateenvironmentalreportswereheavilyinfluencedincontentandformatbytheMOE13environmentalaccountingguidelines.Ontheotherhand,K

6、okubuetal.(2003)revealedthattheuseofenvironmentalaccountingforcorporatemanagementpurposesinJapanisnotsowidespread.TheyarguedthatthedevelopmentofEMAwascriticallyimportantforcorporatemanagement.However,thesurveyofKokubuetal.(2003)wasconductedbeforethepublicationof

7、theMETIworkbook.Beforethepublication,theenvironmentalaccountingknowledgeofJapanesecompanieswasrestrictedtothetoolsandmethodsdiscussedintheMOEguidelines,companieshadlittleknowledgeofthespecializedEMAtoolsandmethods.Thepurposeofthepaperistore-examinetheJapanesecor

8、poratepracticesofenvironmentalaccountingoneyearafterreleasingtheMETIworkbookbyaquestionnairesurveyandtoanalyzesomefactorstopromoteenvironmentalmanagementaccountingpra