Corporate sustainability management accounting and multi‐level links for sustainability–A systematic review
The societal vision of sustainable development changes both the context of businesses and
expectations that management should contribute to solving sustainability problems beyond …
expectations that management should contribute to solving sustainability problems beyond …
Material flow cost accounting: a review and agenda for future research
KL Christ, RL Burritt - Journal of Cleaner Production, 2015 - Elsevier
Recent times have seen the business world challenged to improve efficiency by reducing its
material and energy usage. Material flow cost accounting has been suggested as a …
material and energy usage. Material flow cost accounting has been suggested as a …
Improving financial and environmental performance through MFCA: A SME case study
SMEs around the globe are often challenged by the issues related to productivity
enhancement, material usage, waste management and sustainability. Material flow cost …
enhancement, material usage, waste management and sustainability. Material flow cost …
Management accounting research on Africa
SR Ndemewah, MRW Hiebl - European Accounting Review, 2022 - Taylor & Francis
This paper presents a systematic literature review of 109 empirical articles published
between 1977 and 2017 in English and French on management accounting (MA) in Africa …
between 1977 and 2017 in English and French on management accounting (MA) in Africa …
Material flow and economic cost analysis of the Italian artisan bread production before and during the Russia-Ukraine conflict
Abstract The Russia-Ukraine conflict represents a humanitarian crisis and causes several
socio-economic consequences, being Russia a key supplier of energy and food …
socio-economic consequences, being Russia a key supplier of energy and food …
Environmental management accounting implementation challenges and supply chain management in emerging economies' manufacturing sector
Environmental management accounting (EMA) implementation challenges within supply
chain management systems (SCMSs) and environmental awareness in emerging …
chain management systems (SCMSs) and environmental awareness in emerging …
MFCA extension from a circular economy perspective: Model modifications and case study
Z Zhou, W Zhao, X Chen, H Zeng - Journal of Cleaner Production, 2017 - Elsevier
As an innovative method of Environment Management Accounting (EMA), a model of
Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the …
Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the …
Expanding material flow cost accounting. Framework, review and potentials
S Schaltegger, D Zvezdov - Journal of Cleaner Production, 2015 - Elsevier
Existing research argues that impressive environmental and economic benefits can be and
have been achieved with Material Flow Cost Accounting (MFCA). This paper examines the …
have been achieved with Material Flow Cost Accounting (MFCA). This paper examines the …
[HTML][HTML] Accounting for corporate environmental rebounds. A conceptual approach
M Egan, S Schaltegger - Journal of Cleaner Production, 2023 - Elsevier
Rebound effects exist when improvements achieved through environmental efficiency
initiatives are diminished or even overcompensated, as a result of having encouraged other …
initiatives are diminished or even overcompensated, as a result of having encouraged other …
Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy
R Rieckhof, A Bergmann, E Guenther - Journal of Cleaner Production, 2015 - Elsevier
In this study, we examine the goal of encouraging corporate strategy to adopt a more
efficient and sustainable use of natural resources. Material flow cost accounting (MFCA) …
efficient and sustainable use of natural resources. Material flow cost accounting (MFCA) …