外文翻译--日本环境管理会计实务

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1、外文翻译--日本环境管理会计实务本科毕业论文（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、INTRODUCTIONInJapantwogovernmentalenvironmentalaccountinginitiativ

2、eshavebeentheprimaryagentsforpromoting,disseminatingandproducingthosepracticesforprivatesectors.OneistheMinistryoftheEnvironmentMOEinitiativeandtheotheristheMinistryofEconomy,TradeandIndustryMETIinitiative.TheMOEinitiativeemphasizestheapplicationofenvironmentalaccountingtocommunicationwithexterna

3、lstakeholders,andtheMETIinitiativeemphasizesinternalapplicationsofenvironmentalaccounting,whichisenvironmentalmanagementaccountingEMA.TheMOEinitiativeprecedestheMETIinitiative;MOEpublishedaninterimreportin1999andenvironmentalaccountingguidelinesin2000,whereasMETIpublisheditsenvironmentalmanagemen

4、taccountingworkbookin2002.Therefore,externalenvironmentalaccountinghasbeenmorediffusedthanEMAinthiscountry.TheMOEinitiativeundeniablyinfluencedenvironmentalaccountinginformationdisclosureintheformofcorporateenvironmentalreports.AsKokubuetal.2003showed,environmentalaccountinginformationdisclosures

5、incorporateenvironmentalreportswereheavilyinfluencedincontentandformatbytheMOEenvironmentalaccountingguidelines.Ontheotherhand,Kokubuetal.2003revealedthattheuseofenvironmentalaccountingforcorporatemanagementpurposesinJapanisnotsowidespread.TheyarguedthatthedevelopmentofEMAwascriticallyimportantfo

6、rcorporatemanagement.However,thesurveyofKokubuetal.2003wasconductedbeforethepublicationoftheMETIworkbook.Beforethepublication,theenvironmentalaccountingknowledgeofJapanesecompanieswasrestrictedtothetoolsandmethodsdiscussedintheMOEguidelines,companieshadlittleknowledgeofthespecializedEMAtoolsandme

7、thods.Thepurposeofthepaperistore-examinetheJapanesecorporatepracticesofenvironmentalaccountingoneyearafterreleasingtheMETIworkbookbyaquestionnairesurveyandtoanalyzesomefactorstopromoteenvironmentalmanagementaccountingp