SUMS-Kobe International Research Partnership Seminar with Professor Katsuhiko Kokubu

This seminar is hosted by Sheffield University Management School (SUMS) and Kobe University, Japan

Title

Integrating Sustainability with Management Practice: A Role of Material Flow Cost Accounting (MFCA)

Speaker

Professor Katsuhiko Kokubu,  Professor of Social and Environmental Accounting at Kobe University Graduate School of Business Administration, Japan

Abstract

Integrating sustainability with management practice is an urgent issue for the accounting professions including academia. UN Sustainable Development Goals (SDGs) has been accelerating this global needs. This presentation comprehensively discusses the practices of Material Flow Cost Accounting in Japanese companies for its supply chain management and its possibilities for promoting SDGs.

The aim of MFCA is to enhance both environmental and economic performance through improved material and energy use by assessing the physical material flows in a company
or a supply chain. Developed in Germany around 2000 in relation to eco-management, MFCA subsequently developed in Japan supported by the government. To date, two international standards (ISO 14051 and 14052) were published in 2011 and 2017 respectively. The discussion includes following topics: general explanation of MFCA, MFCA case studies, MFCA model for promoting SDGs and questionnaire survey on MFCA and environmental management control system.

Biography

Katsuhiko Kokubu is a Professor of Social and Environmental Accounting at Kobe University Graduate School of Business Administration, where he served as a Dean (2014-2016). He is a Director of International Affairs in Japan Accounting Association. Professor Kokubu is a leading scholar of sustainable management and accounting including Material Flow Cost Accounting (MFCA) practiced in a number of global companies including Panasonic and Canon, and heading its international standardization as a convenor for ISO/TC207/WG8.

Professor Kokubu's research field is diverse ranging from philosophical studies on accounting to practical development accounting techniques. He published 28 books (one is translated into Chinese and two in Korean) and more than 200 papers (in English and Japanese), including in Accounting, Organizations and Society, Business Strategy and the Environment, and Environmental and Resource Economics. He is an editorial member for Accounting, Auditing and Accountability Journal, Australian Accounting Review, Qualitative Research in Accounting and Management, Sustainability Accounting, Management and Policy Journal, Sustainability. He is a leading organizer of Asian Pacific Interdisciplinary Research in Accounting Conference (APIRA) Kobe 2013.

Location

Talk takes place in the Tony Lowe Memorial Lecture Theatre (Level c)


Event Details

When: June 6, 2018 at 4:00pm—6:00pm

Where: Conduit Road, Sheffield, S10 1FL

Type: Alumni, Student, Business

Book Event