不正摘発型監査に関する一考察
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概要
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This research examines how Itai-itai disease occurred among farmer women living in the area of the Jinzu River in Toyama Prefecture and how judicial decisions influenced financial positions of Mitsui Mining & Smelting Co., the company which caused Itai-itai disease because of its failure of downstream processes of zinc and copper production systems. Mitsui reformed itself adding new costs about pollution control in its profit and loss statement , building new pollution reserves for compensation and contamination recovery in its balance sheet, disclosing them in new reserve sector, "Hikiate-kin," separated from "Long-term Debt Section." This research is based on Physical Accounting Approach which consists of physically looking the site of a pollution disaster, reading materials which were confidential to general people during years of the case but are open to the public today and making it clear the financial influence and recovery of the concerned company.
- 中部大学経営情報学部の論文