Datum
2020-07-04Metadata
Zur Langanzeige
Aufsatz
Material Flow Cost Accounting in Developing Countries: A Systematic Review
Zusammenfassung
This study aims to provide a better understanding of material flow cost accounting (MFCA) application in developing countries, which are characterized by rapid structure transformation leading to serious environmental problems. By systematically reviewing the existing literature, our analysis of 28 studies from nine developing countries (China, Indonesia, Iran, Malaysia, South Africa, Sri Lanka, Thailand, the Philippines, and Vietnam) shows that MFCA research has primarily focused on Asian developing countries. Moreover, while the use of MFCA is often associated with improving eco-efficiency, the reviewed studies also indicate a high relevance for strategic decision-making processes within organizations. Finally, one of the key challenges in MFCA application reported in developing country studies lies in existing accounting systems with limited data availability and insufficient cost allocation. Based on our findings and gaps identified in the MFCA literature, we suggest paths for further research, including the necessity of quantitative research and comparative analysis of MFCA application across countries, the further investigation of MFCA application in small and medium-sized enterprises as well as in various manufacturing and service sectors in developing countries.
Zitierform
In: Sustainability Volume 12 / Issue 13 (2020-07-04) , S. 5413 ; EISSN 2071-1050Förderhinweis
Gefördert durch den Publikationsfonds der Universität KasselZitieren
@article{doi:10.17170/kobra-202009091755,
author={Tran, Thuy Thanh and Herzig, Christian},
title={Material Flow Cost Accounting in Developing Countries: A Systematic Review},
journal={Sustainability},
year={2020}
}
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2020-09-09T13:42:30Z 2020-09-09T13:42:30Z 2020-07-04 doi:10.17170/kobra-202009091755 http://hdl.handle.net/123456789/11793 Gefördert durch den Publikationsfonds der Universität Kassel eng Namensnennung 4.0 International http://creativecommons.org/licenses/by/4.0/ material flow cost accounting MFCA developing countries systematic review 630 Material Flow Cost Accounting in Developing Countries: A Systematic Review Aufsatz This study aims to provide a better understanding of material flow cost accounting (MFCA) application in developing countries, which are characterized by rapid structure transformation leading to serious environmental problems. By systematically reviewing the existing literature, our analysis of 28 studies from nine developing countries (China, Indonesia, Iran, Malaysia, South Africa, Sri Lanka, Thailand, the Philippines, and Vietnam) shows that MFCA research has primarily focused on Asian developing countries. Moreover, while the use of MFCA is often associated with improving eco-efficiency, the reviewed studies also indicate a high relevance for strategic decision-making processes within organizations. Finally, one of the key challenges in MFCA application reported in developing country studies lies in existing accounting systems with limited data availability and insufficient cost allocation. Based on our findings and gaps identified in the MFCA literature, we suggest paths for further research, including the necessity of quantitative research and comparative analysis of MFCA application across countries, the further investigation of MFCA application in small and medium-sized enterprises as well as in various manufacturing and service sectors in developing countries. open access Tran, Thuy Thanh Herzig, Christian doi:10.3390/su12135413 Materialfluss Kostenrechnung Entwicklungsländer publishedVersion EISSN 2071-1050 Issue 13 Sustainability 5413 Volume 12 false
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