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Japanese Management Accounting Practices for Facilitating Eco-Efficiency: the Experience of Panasonic Akiko Phillips University of Wollongong

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Japanese Management Accounting Practices for Facilitating Eco-Efficiency: the Experience of Panasonic Akiko Phillips University of Wollongong University of Wollongong Research Online University of Wollongong Thesis Collection University of Wollongong Thesis Collections 2014 Japanese management accounting practices for facilitating eco-efficiency: the experience of Panasonic Akiko Phillips University of Wollongong Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library: [email protected] Japanese management accounting practices for facilitating eco-efficiency: the experience of Panasonic A thesis submitted in fulfilment of the requirements for the award of the degree Master of Accountancy from University of Wollongong by Akiko Phillips B.Com School of Accounting, Economics and Finance 2014 Certification I, Akiko Phillips, certify that this thesis, submitted in fulfilment of the requirements for the award of Master of Accountancy in the School of Accounting, Economics and Finance at the University of Wollongong, is wholly my own work unless otherwise referenced or acknowledged. The document has not been submitted for qualifications at any other academic institution. Akiko Phillips March 2014 i Acknowledgements The most importantly I acknowledge my supervisors; Dr Anura de Zoysa and Dr Kathleen Rudkin, whose support and encouragement for completing my thesis. I, hereby, express my sincere appreciation for their patience and their precious time they offered to me. I thank my friendly supervisors; Kathy and Anura. I also would like to express my gratitude for all faculty staff who organises seminars and workshops to help me acquiring knowledge and skill for my research. I thank Heather and Celeste from leaning development who gave me guidance of effective writing in English. Lastly, I thank to my husband Len and children; Tomas, Kazuma and Hannah. Their love and support with encouraging words always cheer me up, so my determination and motivation lasted. 合掌 (Gatt-shou: put both hands together and showing gratitude for all) ii Abstract Companies change their strategies in response to changes in their business’ environment. A deteriorating natural environment is an external factor influencing the operations of businesses. This deterioration has seen a change in society, resulting in an increasing demand for eco-efficient products and services. Incremental awareness by society of environmental issues creates new opportunities for the business community. Organisations’ performances change with their new strategies for meeting the demands for environmentally conscious businesses. This phenomenon is examined through the example of the Japanese company Panasonic Corporation, which regards accounting as the first step of business management. This thesis argues that accounting serves sustainable management because environmental accounting provides the basis for resource management in an organisation. The nation of Japan is committed to accomplishing strong environmental performance, and Japanese companies have an historical reputation of introducing innovative management accounting methods and techniques in response to changes in their business environment. Due to Japan’s geographic position and its inability to be self-sufficient in natural resources, it is reasonable that Japanese companies regard resource management as a critical area to seek solutions for eco-efficiency strategy. This research uses the examples of Panasonic Corporation and a contingency approach to explore the impact of ‘eco-efficiency’ demand on Panasonic Corporation’s management accounting practices. The demand for eco- efficient products and production entices Panasonic Corporation to change its operational activities, reporting contents, corporate structure and business strategies. Consequently, it designs its management accounting practices to fit its context and in so doing accomplish its strategic objectives. Specifically this research identifies and explicates how eco-efficiency demand is reflected in designing management accounting practices. The consequential impact of eco- efficiency consciousness has thus grown largely owing to a response to the eco-efficiency demands. The basis of this study is an examination of Panasonic Corporation’s performance in the context of accounting for the environment. Observations are taken both prior to and after Panasonic’s responses to the Kyoto Protocol. iii Table of Contents Certification ............................................................................................................................................. i Acknowledgements ................................................................................................................................. ii Abstract .................................................................................................................................................. iii Table of Contents ................................................................................................................................... iv List of Charts.......................................................................................................................................... vi List of Figures ........................................................................................................................................ vi List of Tables ......................................................................................................................................... vi Table of Abbreviations ......................................................................................................................... vii Table of Japanese Terms ...................................................................................................................... viii Chapter 1: Introduction ........................................................................................................................... 1 1.1 Introduction ................................................................................................................................ 1 1.2 Objectives of the study ............................................................................................................... 3 1.3 Research design ......................................................................................................................... 3 1.4 Research contribution ................................................................................................................ 4 1.5 Structure of the thesis ................................................................................................................. 4 Chapter 2: Background of the Research ................................................................................................. 6 2.1 Introduction ................................................................................................................................ 6 2.2 Change and management accounting practices.......................................................................... 7 2.3 The Kyoto Protocol and its impact on businesses’ environmental performance ....................... 8 2.4 The role of accounting in the new environment....................................................................... 10 2.5 Japanese context ....................................................................................................................... 11 2.5.1 Poor natural resource country ........................................................................................... 12 2.5.2 The historical context of changing Japanese commerce ................................................... 13 2.5.3 Japanese culture and disposition ....................................................................................... 19 2.6 Environmental issues ............................................................................................................... 21 2.7 The impact of environmental issues on Japanese management accounting ............................. 22 2.8 Summary .................................................................................................................................. 23 Chapter 3: Literature Review ................................................................................................................ 25 3.1 Introduction .............................................................................................................................. 25 3.2 Management accounting practices and change ........................................................................ 25 3.2.1 Change, internal factors, and MAPs ................................................................................. 27 3.2.2 Change, external factors, and MAPs ................................................................................. 30 3.3 The eco-efficiency approach in the context of accounting for the environment ...................... 34 iv 3.4 Management accounting changes in Japan .............................................................................. 37 3.5 The environmental management accounting research in Japan ............................................... 38 3.6 Summary .................................................................................................................................. 43 Chapter 4: Research Design and Methodology ................................................................................... 45 4.1 Introduction .............................................................................................................................
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