The purpose of this paper is to clarify the relationship between MFCA and the organizations that has adopted MFCA by case study. Being aware of the importance of continuous implementation of MFCA, external factors such as the targeted institutional environment has been emphasized. However, from the viewpoint of the decision-making process in the organization, the internal factors that influence the implementation of MFCA in the organization has not been fully elucidated. In this paper, with the

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... case study of X Company that has carried out continuous implementation of MFCA, how the organizations react to MFCA over time is analyzed from the theoretical perspectives of institutional logics. As a result, it was revealed that the resistance from the manufacturing sector with economic logic as the dominant logic eliminates the environmental logic that affects the continuous implementation of MFCA, thus the continuous implementation of MFCA within the organization is hindered.