ESG Accounting in Japan: Schmalenbach’s Theory of Cost Accounting Cartels

Yumiko Tsukuba

Chapter 12 in Time-Based Accounting:Productivity and Management Perspectives, 2026, pp 189-203 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The following sections are included:IntroductionPrevious StudiesISSB of the IFRS Foundation, Europe, and the USTransition of Corporate Social Responsibility (CSR) in JapanPossible Applications and Developments of Schmalenbach Costing CartelsPotential Applications and Developments of Cost Accounting CartelsConclusionReferencesWebsites

Keywords: Time-Based Management (TBM); Time-Based Accounting (TBA); Time-Driven Activity-Based Costing (TDABC); Cash Conversion Cycle; Throughput Accounting; Amoeba Management; Margin Quantity (MQ) Accounting; Solution Sales Productivity; Work-life Balance Statement; Hourly Salary Equivalent Amount; Average Annual Total Working Hours Per Person; Bank Cost Accounting; Relationship-Based Costing (RBC); Potential PER; Dual-Mode Management Accounting (search for similar items in EconPapers)
JEL-codes: D24 L23 M11 M41 O31 (search for similar items in EconPapers)
Date: 2026
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