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、INTRODUCTIONInJapantwogovernmentalenvironmentalaccountinginitiativeshavebeenthepri

2、maryagentsforpromoting,disseminatingandproducingthosepracticesforprivatesectors.OneistheMinistryoftheEnvironment(MOE)initiativeandtheotheristheMinistryofEconomy,TradeandIndustry(METI)initiative.TheMOEinitiativeemphasizestheapplicationofenvironmentalaccountingtocommunicationwithexternalstakeholder

3、s,andtheMETIinitiativeemphasizesinternalapplicationsofenvironmentalaccounting,whichisenvironmentalmanagementaccounting(EMA).TheMOEinitiativeprecedestheMETIinitiative;MOEpublishedaninterimreportin1999andenvironmentalaccountingguidelinesin2000,whereasMETIpublisheditsenvironmentalmanagementaccountin

4、gworkbookin2002.Therefore,externalenvironmentalaccountinghasbeenmorediffusedthanEMAinthiscountry.TheMOEinitiativeundeniablyinfluencedenvironmentalaccountinginformationdisclosureintheformofcorporateenvironmentalreports.AsKokubuetal.(2003)showed,environmentalaccountinginformationdisclosuresincorpor

5、ateenvironmentalreportswereheavilyinfluencedincontentandformatbytheMOE13environmentalaccountingguidelines.Ontheotherhand,Kokubuetal.(2003)revealedthattheuseofenvironmentalaccountingforcorporatemanagementpurposesinJapanisnotsowidespread.TheyarguedthatthedevelopmentofEMAwascriticallyimportantforcor

6、poratemanagement.However,thesurveyofKokubuetal.(2003)wasconductedbeforethepublicationoftheMETIworkbook.Beforethepublication,theenvironmentalaccountingknowledgeofJapanesecompanieswasrestrictedtothetoolsandmethodsdiscussedintheMOEguidelines,companieshadlittleknowledgeofthespecializedEMAtoolsandmeth

7、ods.Thepurposeofthepaperistore-examinetheJapanesecorporatepracticesofenvironmentalaccountingoneyearafterreleasingtheMETIworkbookbyaquestionnairesurveyandtoanalyzesomefactorstopromoteenvironmentalmanagementaccountingpra