{"created":"2023-05-15T09:31:32.913633+00:00","id":2944,"links":{},"metadata":{"_buckets":{"deposit":"271d49b4-15fb-495f-a929-8435fc85c743"},"_deposit":{"created_by":14,"id":"2944","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"2944"},"status":"published"},"_oai":{"id":"oai:icu.repo.nii.ac.jp:00002944","sets":["12:26:19:363"]},"author_link":["4399","4398","4400"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"カンキョウゲンカケイサンノルイケイトヒカク──J・クロークノカンキョウゲンカケイサンリロンヲチュウシンニ──"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-10-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"49","bibliographicPageEnd":"27","bibliographicPageStart":"13","bibliographic_titles":[{"bibliographic_title":"国際基督教大学学報. II-B, 社会科学ジャーナル"},{"bibliographic_title":"The Journal of Social Science","bibliographic_titleLang":"en"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"宮崎, 修行"}],"nameIdentifiers":[{"nameIdentifier":"4398","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ミヤザキ, ノブユキ"}],"nameIdentifiers":[{"nameIdentifier":"4399","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Miyazaki, Nobuyuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"4400","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Corporate environmental policies can be identified mainly by two characteristics,\ntheir business purposes and their attitude toward or relat10nsh1p to their externalities\n(=external costs or external diseconomy). By rationally combining these two factors, the\nbasic environmental policies of companies can be formally categorized and divided into\nfour mam categories: companies which are environmentally responsible (A) only because\nof external laws and regulations, (B) as a form of public-relations, (C) in order to reduce\nexternal costs even beyond the requirements of external laws and regulations as long as\nthe profit objective is not infringed upon and (D) as a concretely pursued voluntary\nobjective in order to minimize environmental impacts, and this environmental objective\nis pursued together with the profit objective.\nBased on these four categories of company environmental policies, different kinds of\nenvironmental accounting (environmental costing) theoretically can be used. However,\nthe most important types of environmental policies are (C) and (D). The effort to\nconstruct new environmental accounting procedures has been made to assist companies\nbelonging to categories (C) and (D).\nThe focus of this paper is, therefore, an inquiry into the essence and structure of\nenvironmental accounting in order to improve the environmental management of type (C)\nand (D) companies. The types of environmental cost accounting relevant to these\ncompanies can be divided into following three types・\n(I) internal environmental cost accounting (interne Umweltkostenrechnung),\n(2) external environmental cost accounting (externe Umweltkostenrechnung) and\n(3) environmental benefit-cost accounting (Umweltnuizen-kostenrechnung).\nThe first type consists of environmental cost accounting m which currently realizable\nenvironmental protection measures are the main object of the accounting calculation.\nThis type is based on the external costs which should be internalized in the next\naccounting period.\nThe second consists of environmental cost accounting in which potential\ntechnological environmental measures are the main objects of the accounting calculation.\nThis type is based on the external costs which normally and actually will not be\ninternalized in the next accounting period.\nThe third consists of environmental benefit-cost accounting in which realizable\nenvironmental protection measure are the main object of the accounting calculation.\nThis type is based on all environmental impacts, integrating all environmental costs and\nbenefit objectives\nThe first is the simplest, but the objects of the accounting measurement are often too\nnarrow to describe the whole reality of the environmental situation with which\ncompanies are confronted.\nCompared with the first, the second type is better in that it contains future potential\nenvironmental measures as its object of measurement. However, its focus is theoretically\nstrictly limited to the external costs which are to be internalized in future accounting\nperiods and which are able to be measured by monetary units Therefore,it never covers\nall the environmental impacts for which companies are theoretically responsible.\nThe third type of calculation covers all kinds of environmental impacts, since it is\nbased on and depends on a company’s environmental objectives. This type is, thus, well\ndescribed as the best form of environmental accounting so far. Still, this type is plagued\nby the subjective and ambiguous character of so-called equivalent coefficients (identified\nby Swiss scientist Ruedi M̈uller-Wenk). Equivalent coefficients are the indicators for\nsystematically weighting different kinds of environmental impacts on human beings and\nnatural environment\nThis paper compares these three basic categories of environmental cost accounting,\nreviews them critically and presents suggestions for further improvements in the present\nsystem of environmental accounting.","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34577/00002876","subitem_identifier_reg_type":"JaLC"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00088847","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論説"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"国際基督教大学社会科学科教授"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-03-10"}],"displaytype":"detail","filename":"環境原価計算の類型と比較.pdf","filesize":[{"value":"355.0 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"環境原価計算の類型と比較──J.クロークの環境原価計算理論を中心に── ","url":"https://icu.repo.nii.ac.jp/record/2944/files/環境原価計算の類型と比較.pdf"},"version_id":"f441e64a-34c1-4108-af42-46ed7a24fdf7"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"環境原価計算の類型と比較──J.クロークの環境原価計算理論を中心に──","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"環境原価計算の類型と比較──J.クロークの環境原価計算理論を中心に──"},{"subitem_title":"Basic Types of Environmental Cost Accounting and their Comparison: Based on the Environmental Cost Accounting Theory of Josef Kloock","subitem_title_language":"en"}]},"item_type_id":"1","owner":"14","path":["363"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-03-10"},"publish_date":"2015-03-10","publish_status":"0","recid":"2944","relation_version_is_last":true,"title":["環境原価計算の類型と比較──J.クロークの環境原価計算理論を中心に──"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-09-25T06:43:00.358051+00:00"}