【正文】 idelines place on the external disclosure function of environmental accounting. In addition, they pointed out that Japanese panies did not receive significant benefits from the internal use of environmental accounting. 4 THE CURRENT STUDY AND RESULTS Research purposes However, this previous research was conducted before the publication of the METI workbook with its focus on the internal management applications of environmental accounting (EMA). Therefore, a new surveybased study was conducted after the release of the METI workbook to reexamine management practices of Japanese panies. Specifically, the new study had two purposes: 1. To characterize the current environmental accounting practices of Japanese panies and the motivations and perceptions underlying current practices 8 2. To identify factors and conditions important to promote the adoption and maximize the benefits of EMA Concerning the first purpose, the survey was structured to permit parisons to the results of the previous research while at the same time eliciting more nuanced responses. A significant new focus of the survey questions was the extent to which EMA methods have diffused into Japanese panies. Regarding the second purpose, three hypotheses were proposed and evaluated in light of survey results. The survey was conducted in April 2020, approximately one year after the publication of the METI workbook. A questionnaire was sent to the environmental departments of all listed panies (1,523 in total, manufacturing: 952。1 中文 3550 字 本科畢業(yè) 論文 （ 設(shè)計 ） 外 文 翻 譯 外文題目 ENVIRONMENTAL MANAGEMENT ACCOUNTING RACTICES IN JAPAN 外文出處 Implementing Environmental Management Accounting, 2020:321342 外文 作者 KATSUHIKO KOKUBU、 ERIKO NASHIOKA 原文 ： ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES IN JAPAN INTRODUCTION In Japan two governmental environmental accounting initiatives have been the primary agents for promoting, disseminating and producing those practices for private sectors. One is the Ministry of the Environment (MOE) initiative and the other is the Ministry of Economy, Trade and Industry (METI) initiative. The MOE initiative emphasizes the application of environmental accounting to munication with external stakeholders, and the METI initiative emphasizes internal applications of environmental accounting, which is environmental management accounting (EMA). The MOE initiative precedes the METI initiative。 MOE published an interim report in 1999 and environmental accounting guidelines in 2020, whereas METI published its environmental management accounting workbook in 2020. Therefore, external environmental accounting has been more diffused than EMA in this country. The MOE initiative undeniably influenced environmental accounting information disclosure in the form of corporate environmental reports. As Kokubu et al. (2020) showed, environmental accounting information disclosures in corporate 2 environmental reports were heavily influenced in content and format by the MOE environmental accounting guidelines. On the other hand, Kokubu et al. (2020) revealed that the use of environmental accounting for corporate management purposes in Japan is not so widespread. They argued that the development of EMA was critically important for corporate management. However, the survey of Kokubu et al. (2020) was conducted before the publication of the METI workbook. Before the publication, the environmental accounting knowledge of Japanese panies was restricted to the tools and methods discussed in the MOE guidelines, panies had little knowledge of the specialized EMA tools and methods. The purpose of the paper is to reexamine the Japanese corporate practices of environmental accounting one year after releasing the METI workbook by a