1Guide for Material Flow Cost Accounting, Environmental Industries Office, Environmental Policy Division Industrial Science and Technology Policy and Environment Bureau Ministry of Economy, Trade and Industry, March 2007.
2Flow Cost Accounting, Relieving Stress on the Environment by Means of Flow Management, Dr.Markus Strobel, Institute fur Management und Umwelt, April 2001.
3Introducing Material Flow Cost Accounting for Environmental Management Accounting System,Michiyasu Nakajima, International Symposium on Environmental Accounting 2003.
4Developments of Material Flow Cost,Accounting in Germany, Bernd Wagner,International Symposium on Environmental Accounting 2003.
5Flow Cost Accounting, cutting costs and relieving stress on the environment by means of an accounting approach based on the actual flow of materials, Markus Strobel, Redmann. Institute fur Management und Umwelt, october 2000.
7Preliminary Proposal for the International Standardization of Material Flow-Based Environmental Management Accounting, International Standardization Committee for Environmental Management Accounting/Japanese Industrial Standards Committee (JISC), June 2007.
8Michiyasu Nakajima. Introducing Material Flow Cost Accounting for Environmental Management Accounting System. Environmental Management Accounting for better Eco-Efficiency, International Symposium on Environmental Accounting:52-61. 2003.
9Katsuhiko Kokubu , Michiyasu Nakajima .Material Flow Cost Accounting in Japan: A New Trend of Environmenta/ Management Accounting Practices, the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, July 2004, Singapore.
10Guide for Material Flow Cost Accounting. Environmental Industries Office, Environmental Policy Division Industrial Science and Technology policy and Environment Bureau Ministry of Economy, Trade and Industry. March 2007.
