What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis

Walz, Matthias and Guenther, Edeltraud, (2020). What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis. Journal of Industrial Ecology, 1-21

Document type:
Article
Collection:

Metadata
Links
Versions
Statistics
  • Sub-type Journal article
    Author Walz, Matthias
    Guenther, Edeltraud
    Title What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis
    Appearing in Journal of Industrial Ecology
    Publication Date 2020-10-14
    Place of Publication Online
    Publisher Wiley Online Library
    Start page 1
    End page 21
    Language eng
    Abstract Material Flow Cost Accounting (MFCA) is a new cost accounting method which enables the identification of improvement opportunities in terms of material consumption and accrual of costs. Until now, no meta‐analysis concerning MFCA has been undertaken. 73 case studies about MFCA use in companies have been analyzed and synthesized in order to determine the effects and drawbacks experienced by these companies when implementing and applying MFCA. The focus of the case studies was MFCA, although, the reported effects cover a broad spectrum. By comparing and synthesizing over 700 statements in the case studies, a clear picture of the experiences reported by companies after having applied MFCA is presented. Whilst the majority of the case studies describe positive effects of MFCA, the reader must consider the described effects with caution, as the insights provided are the best that can be achieved given the limited availability of data. This research may be helpful in practice when considering whether to use MFCA, and in theory as a basis for further research due to its rich description of aspects of the application of MFCA in practice.
    UNBIS Thesaurus ENVIRONMENTAL ACCOUNTING
    Keyword Environmental cost accounting
    Environmental management accounting (EMA)
    Environmental management control systems (EMCS)
    Industrial ecology
    Material flow analysis (MFA)
    Material flow cost accounting (MFCA)
    Copyright Holder The Authors
    Copyright Year 2020
    Copyright type Creative commons
    DOI 10.1111/jiec.13064
  • Versions
    Version Filter Type
  • Citation counts
    Google Scholar Search Google Scholar
    Access Statistics: 59 Abstract Views  -  Detailed Statistics
    Created: Wed, 25 Nov 2020, 20:55:15 JST by Eric Siegmund on behalf of UNU FLORES