WEKO3
アイテム
Evolving management accounting : An account of dynamic capabilities in eco-target costing
https://ocu-omu.repo.nii.ac.jp/records/2000706
https://ocu-omu.repo.nii.ac.jp/records/20007069c7a857a-5439-47aa-816f-c758783ed255
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文 (7.3 MB)
|
|
| Item type | 共通(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2024-09-09 | |||||||||||
| タイトル | ||||||||||||
| タイトル | Evolving management accounting : An account of dynamic capabilities in eco-target costing | |||||||||||
| 言語 | en | |||||||||||
| 作成者 |
Kurunsaari, Hannu
× Kurunsaari, Hannu
|
|||||||||||
| 主題 | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Dynamic capabilities | |||||||||||
| 主題 | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Eco-design | |||||||||||
| 主題 | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Target costing | |||||||||||
| 主題 | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Sustainability | |||||||||||
| 内容記述 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | How firms can evolve toward ecological sustainability-and how management accounting assists in that change-are pressing questions for many firms. This study explores how the practices of environmental management and eco-design are institutionalized within the context of target costing, a Japanese management accounting method. The current study employs the concept of dynamic capabilities, as framed by institutions and actions, to explicate how Toyota's target-costing method has expanded to consider ecological issues. The case study starts by presenting connections between daily activities, such as quality circles and daily kaizen events, and target costing, thus demonstrating their impact on ecological sustainability. The study finds support that target costing has evolved toward sustainability, although not as much on the level of visible structures as on the level of the capabilities and institutions that affect actions to reduce environmental impacts. Finally, the study develops an account of dynamic capabilities for ecologically conscious target costing. | |||||||||||
| 言語 | en | |||||||||||
| 出版者 | ||||||||||||
| 出版者 | 大阪市立大学経営学会 | |||||||||||
| 言語 | ja | |||||||||||
| 言語 | ||||||||||||
| 言語 | eng | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| 出版タイプ | ||||||||||||
| 出版タイプ | VoR | |||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
| 関連情報 | ||||||||||||
| 識別子タイプ | NCID | |||||||||||
| 関連識別子 | AN00069015 | |||||||||||
| 書誌情報 |
ja : 経営研究 en : The business review 巻 62, 号 4, p. 39-60, 発行日 2012-02 |
|||||||||||
| 収録物識別子 | ||||||||||||
| 収録物識別子タイプ | ISSN | |||||||||||
| 収録物識別子 | 0451-5986 | |||||||||||
