Material Flow Cost Accounting in Developing Countries: A Systematic Review

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dc.date.accessioned2020-09-09T13:42:30Z
dc.date.available2020-09-09T13:42:30Z
dc.date.issued2020-07-04
dc.description.sponsorshipGefördert durch den Publikationsfonds der Universität Kasselger
dc.identifierdoi:10.17170/kobra-202009091755
dc.identifier.urihttp://hdl.handle.net/123456789/11793
dc.language.isoengeng
dc.relation.doidoi:10.3390/su12135413
dc.rightsNamensnennung 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/*
dc.subjectmaterial flow cost accountingeng
dc.subjectMFCAeng
dc.subjectdeveloping countrieseng
dc.subjectsystematic revieweng
dc.subject.ddc630
dc.subject.swdMaterialflussger
dc.subject.swdKostenrechnungger
dc.subject.swdEntwicklungsländerger
dc.titleMaterial Flow Cost Accounting in Developing Countries: A Systematic Revieweng
dc.typeAufsatz
dc.type.versionpublishedVersion
dcterms.abstractThis 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.eng
dcterms.accessRightsopen access
dcterms.creatorTran, Thuy Thanh
dcterms.creatorHerzig, Christian
dcterms.source.identifierEISSN 2071-1050
dcterms.source.issueIssue 13
dcterms.source.journalSustainabilityeng
dcterms.source.pageinfo5413
dcterms.source.volumeVolume 12
kup.iskupfalse

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