Diffusion of Material Flow Cost Accounting and its Contribution to Sustainable Development

This thesis aims to analyze how further take-up of Material Flow Cost Accounting (MFCA) in practice can be encouraged to support sustainable development. To achieve the aim of the thesis, three studies on MFCA are conducted at multiple levels. The first study provides a better understanding of MFCA application at the corporate level in developing countries, which are characterized by rapid structure transformation leading to serious environmental problems. The second study considers the contextual and transformational links between macro-, meso- and micro level institutions associated with the progress of MFCA, to improve productivity in Vietnam. The third study explores how a blended case-based learning approach can enhance students' learning in a postgraduate course concerning MFCA. Overall, the three studies are connected in relation to the development of MFCA and its links across micro-, meso- and macro-levels. In addition, these studies show enablers of and barriers to MFCA diffusion across the three levels reflected by different actors such as corporations, government agencies, consultancies, educators, and students. Based on the findings, the three studies propose different ways to further take-up of MFCA in the pursuit of supporting sustainable development, thereby making both theoretical and managerial contributions.