256
edition) pays considerable attention to physical fl ow accounting, in addition to natural resource stock accounts and environmental protection expenditure accounts, and
introduced the National Accounting Matrix including Environmental Accounts
(NAMEA) as one of the main building blocks (Pedersen and de Haan 2006 ).
Accounting framework was also discussed in one of the three volumes of OECD’s
MFA guidance in 2008. Under the Regulation (EU) 691/2011 on European environmental economic accounts, Eurostat collects economy-wide MFA from the national
statistical institutes of the EU Member States.
Environmental extension of economic Input-Output Tables (IOT) has been
undertaken both by experts in Input-Output analysis and by users of this approach
(see Chap. 8 ). IOT describes intersectoral monetary fl ows, but this approach can
provide a consistent framework to describe the physical balance of infl ows and outfl ows. Wastes have conventionally not been included in monetary IOT (MIOT)
because of their negative economic value. Attempts were made to include waste
fl ows by physical IOT (PIOT) (Dietzenbacher 2005 ) and consistency between
MIOT and PIOT was discussed (Weisz and Duchin 2006 ). A new framework
designed specifi cally for the analysis of waste issues was developed by Nakamura
and Kondo ( 2002 ), and they and their colleagues published a number of studies on
framework and applications of Waste Input Output (WIO) tables (Nakamura et al.
2007 , 2008 , 2009 ). Lenzen and Reynolds ( 2010 ) applied a “supply and use” framework to WIO and confi rmed the consistency between their Waste Supply-Use
Tables (WSUT) and WIO. Recently, empirical studies of PIOT at local levels in
China were reported by Liang and Zhang ( 2011 ).
Literally, MFA analyses fl ows of materials. However, there is no reason to restrict
the scope of MFA within this defi nition. MFA is a general system approach that can
be used to explore various interfaces between
– Flows and stocks
– Technosphere and ecosphere
– Upstream resource issues and downstream waste issue
– Valuable materials and toxic substances
– Energy (with GHGs) and materials (from non-renewables)
– Theoretical analysis/models and on-site practices
– Scientifi c studies and policy applications
so as to understand and improve socio-economic metabolism. Further, integration
of other methodologies such as IO analysis, LCA, risk assessment , environmental
impact assessment, and technology assessment are expected.
Open Access This chapter is distributed under the terms of the Creative Commons Attribution
Noncommercial License, which permits any noncommercial use, distribution, and reproduction in
any medium, provided the original author(s) and source are credited.
Y. Moriguchi and S. Hashimoto
edition) pays considerable attention to physical fl ow accounting, in addition to natural resource stock accounts and environmental protection expenditure accounts, and
introduced the National Accounting Matrix including Environmental Accounts
(NAMEA) as one of the main building blocks (Pedersen and de Haan 2006 ).
Accounting framework was also discussed in one of the three volumes of OECD’s
MFA guidance in 2008. Under the Regulation (EU) 691/2011 on European environmental economic accounts, Eurostat collects economy-wide MFA from the national
statistical institutes of the EU Member States.
Environmental extension of economic Input-Output Tables (IOT) has been
undertaken both by experts in Input-Output analysis and by users of this approach
(see Chap. 8 ). IOT describes intersectoral monetary fl ows, but this approach can
provide a consistent framework to describe the physical balance of infl ows and outfl ows. Wastes have conventionally not been included in monetary IOT (MIOT)
because of their negative economic value. Attempts were made to include waste
fl ows by physical IOT (PIOT) (Dietzenbacher 2005 ) and consistency between
MIOT and PIOT was discussed (Weisz and Duchin 2006 ). A new framework
designed specifi cally for the analysis of waste issues was developed by Nakamura
and Kondo ( 2002 ), and they and their colleagues published a number of studies on
framework and applications of Waste Input Output (WIO) tables (Nakamura et al.
2007 , 2008 , 2009 ). Lenzen and Reynolds ( 2010 ) applied a “supply and use” framework to WIO and confi rmed the consistency between their Waste Supply-Use
Tables (WSUT) and WIO. Recently, empirical studies of PIOT at local levels in
China were reported by Liang and Zhang ( 2011 ).
Literally, MFA analyses fl ows of materials. However, there is no reason to restrict
the scope of MFA within this defi nition. MFA is a general system approach that can
be used to explore various interfaces between
– Flows and stocks
– Technosphere and ecosphere
– Upstream resource issues and downstream waste issue
– Valuable materials and toxic substances
– Energy (with GHGs) and materials (from non-renewables)
– Theoretical analysis/models and on-site practices
– Scientifi c studies and policy applications
so as to understand and improve socio-economic metabolism. Further, integration
of other methodologies such as IO analysis, LCA, risk assessment , environmental
impact assessment, and technology assessment are expected.
Open Access This chapter is distributed under the terms of the Creative Commons Attribution
Noncommercial License, which permits any noncommercial use, distribution, and reproduction in
any medium, provided the original author(s) and source are credited.
Y. Moriguchi and S. Hashimoto