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1 85 我が国における企業の社会的責任と管理会計 Corporate Social Responsibility and Management Accounting in Japan Toru Katori CSR 1 はじめに Corporate Social Responsibility: CSR 企業の社会的責任 2.1 企業の目的

2 86 Popper 1963 Popper GDP Drucker 企業と責任

3 道義的責任 Fauconnet 1928

4 社会的責任 3 企業と社会的責任の変遷 年代まで Quarity Control: QC Preventive Maintenance: PM EOQ Economic Order Quantity ,

5 年代 1980 QC TQC Total Quarity Control PM TPM Total Productive Maintenance 1969 Just in Time: JIT IT

6 年代以降 Activity Based Costing: ABC 90

7 poison pill 1990Return on Equity: ROE Economic Value Added: EVA Balanced Score Card: BSC

8 92 4 管理会計における社会的責任 4.1 管理会計の展開 JITTQC90 EVA BSC 1980 Porter TQM M. E. Porter Blanced Score Card: BSC strategy maps BSC ABC BSC 1 1

9 戦略とコントロール レバー 1960 Anthony 1965 strategic planning Mintzberg 1987a, b 4 perspective position plan pattern of action perspective position planintended strategy pattern of action emergent strategy 4 R. Simons Simons 1995, 2000 beliefs systems boundary systems diagnostic control systems

10 94 interactive control systems 1 perspective position plan pattern Simons GREEN CSR 6 3 IYG NEC 2003 ECS2000 Sustainability Report 2004 SAGAWA

11 95 SRI Socially Responsible Investment 11 1, , , IBM BASF Someone needs you Make your mark kidssmarttry ScienceIBM Commitment to Origins NPO Simons 2000, p 社会的責任のレベル

12 社会的責任と戦略 CSR 1 CSR 2 CSR 3 cause related marketing 2004

13 97 Porter & Kramer 2003 NPO Austin 2000City Year Timberland The Nature Conservancy Georgia-Pacific Amnesty International Reebok International Starbucks CARE 5 結び 参考文献 CSR CSR CSR Vol.56 9 pp PHP2005 pp TBS : CSR 2004 BSC 10

14 Fauconnet 1920 P. Fauconnet, La Responsabilitē. Ētude de sociologie, Paris, Alcan, 1928, p234 Austin 2000 J. E. Austin, The Collaboration Challenge: How Nonprofits and Business Succeed Through Strategic Alliances, Jossey-Bass Publisher, San Francisco Dore 2000 Ronald Dore, Stock Market Capitalism: Welfare Capitalism, 2001 Anthony 1965 R. N. Anthony, Planning and Control Systems: A Framework for Analysis, Harvard University Press Anthony & Govindarajan 1992 R. N. Anthony & V. Govindarajan, Management Control Systems, 7 th edi. Irwin Porter 1980 M. E. Porter, Competitive Strategy, The Free Press, Porter & Kramer 2003 M. E. Porter & M. R. Kramer, "The Competitive Advantage of Corporate Philanthropy", Harvard Business Review, Dec 2002, pp March, 2003 pp Drucker 1974 Peter. F Drucker, The Practice of Management, Harper & brothers Publishers, New York, 1975, p37, p Popper 1957 Karl R. Popper, The Poverty of Historicism, Poutlege & Kegan Paul, London, 1957, pp.27-40, 1961 pp Popper 1962 Karl R. Popper, Conjectures and Refutations: The Growth of Scientific knowledge, Harper & Publishers, New York, Hagerstown, San Francisco, London, 1963, pp , 1980 pp Mintzberg 1987a H. Mintzberg, Five P's for Strategy, California Management Review, 1987, Fall 30 (1), pp Mintzberg 1987b H. Mintzberg, Crafting Strategy, Harvard Business Review, July-Aug 1987, pp pp Mintzberg et al 1998 H. Mintzberg, B. Ahlstrand and Lampel, J, Strategy Safari: A Guided Tour Through the Wilds of Strategic Management, Simon & Schuter; 1st edi Mintzberg 1994 H. Mintzberg, The Rise and Fall of Strategic Planning, Prentice-Hall Simons 1994 R. Simons, Levers of Control: How Managers use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School press Simons 2000 R. Simons, Performance Measurement and Control systems for Implementing Strategy, 1st edi. Prentice-Hall. 2003

1 (1996), p. 7 (2006), p (2003), p. 2 p (2003), p. 21 (2008), p. 3 (2003), p. 17 B (2003), p. 28 A, A (2004), p. 17 J, A (2004), p. 9 (p.

1 (1996), p. 7 (2006), p (2003), p. 2 p (2003), p. 21 (2008), p. 3 (2003), p. 17 B (2003), p. 28 A, A (2004), p. 17 J, A (2004), p. 9 (p. ISSN 1347-4448 ISSN 1348-5504 8 12 (2009 12 ) E-mail: h-amikur@sophia.ac.jp I. 1 2009 Global Business Research Center www.gbrc.jp 701 1 (1996), p. 7 (2006), p. 14 3 (2003), p. 2 p. 11 3 (2003), p. 21 (2008),

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