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Expanding material flow cost accounting. Framework, review and potentials
16 references·16 citing·36 second hopsampled
Expanding material flow cost accounting. Framework, review and potentials (2014)Expanding material flow cost accounting. …Contemporary Environmental Accounting (2017)Contemporary Environmental Ac…Environmental management accounting: the significance of contingent variables for adoption (2012)Environmental management acco…Glocalized Solutions for Sustainability in Manufacturing (2011)Glocalized Solutions for Sust…Environmental management accounting in local government (2011)Environmental management acco…Carbon Management Accounting: Explaining Practice in Leading German Companies (2011)Carbon Management Accounting:…Environmental Management Accounting for Cleaner Production (2008)Environmental Management Acco…Sustainability Accounting and Reporting (2006)Sustainability Accounting and…Environmental management accounting applications and eco-efficiency: case studies from Japan (2005)Environmental management acco…The use of Environmental Management Accounting (EMA) for identifying environmental costs (2003)The use of Environmental Mana…Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools (2002)Towards a Comprehensive Frame…Management and Cost Accounting (2002)Management and Cost AccountingEco-efficiency gains from remanufacturing (2001)Eco-efficiency gains from rem…Occupational identity of management accountants in Britain and Germany (2000)Occupational identity of mana…Environmental management accounting in Europe: current practice and future potential (2000)Environmental management acco…On sustainability; the environment and management accounting (1996)On sustainability; the enviro…Management and Cost Accounting (1992)Management and Cost AccountingEnvironmental management accounting for strategic decision‐making: A systematic literature review (2024)Environmental management acco…Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective (2023)Environmental Management Acco…Tackling the integration challenge between environmental strategy and environmental management accounting (2022)Tackling the integration chal…Material flow cost accounting (MFCA) for the circular economy: An empirical study of the triadic relationship between MFCA, environmental performance, and the economic performance of Japanese companies (2021)Material flow cost accounting…A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe (2021)A Conceptual Framework for Gr…Material Flow Cost Accounting in Developing Countries: A Systematic Review (2020)Material Flow Cost Accounting…Improving financial and environmental performance through MFCA: A SME case study (2020)Improving financial and envir…Green accounting, material flow cost accounting and environmental performance (2020)Green accounting, material fl…Shared benefit by Material Flow Cost Accounting in the food supply chain – The case of berry pomace as upcycled by-product of a black currant juice production (2019)Shared benefit by Material Fl…The Effect of Internet Searches on Afforestation: The Case of a Green Search Engine (2018)The Effect of Internet Search…Decomposition analysis of corporate carbon dioxide and greenhouse gas emissions in Japan: Integrating corporate environmental and financial performances (2018)Decomposition analysis of cor…Corporate material flow management in Thailand: The way to material flow cost accounting (2018)Corporate material flow manag…MFCA extension from a circular economy perspective: Model modifications and case study (2017)MFCA extension from a circula…Material Flow Cost Accounting – looking back and ahead (2015)Material Flow Cost Accounting…ISO 14051: A new era for MFCA implementation and research (2015)ISO 14051: A new era for MFCA…Accounting towards sustainability in production and supply chains (2014)Accounting towards sustainabi…Scale Development : Theory and Applications (1991)Structural equation modeling with AMOS: basic concepts, applications, and programming (2000)Mail and internet surveys : the tailored design method (2007)Climate change mitigation strategies in carbon-intensive firms (2015)The comprehensiveness of environmental management systems: The influence of institutional pressures and the impact on environmental performance (2015)Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting (2020)Competitive advantage, creating and sustaining superior performance (1985)Relevance Lost: The Rise and Fall of Management Accounting (1987)Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems (2006)Sustainability accounting for companies: Catchphrase or decision support for business leaders? (2009)Cost Accounting: A Managerial Emphasis, (2010)Sustainability accounting and reporting: fad or trend? (2010)Accounting and accountability : changes and challenges in corporate social and environmental reporting (1996)The Balanced Scorecard (1998)CSR in SMEs: do SMEs matter for the CSR agenda? (2008)Walking the talk(s): Organisational narratives of integrated reporting (2014)Dynamic capabilities and environmental accounting for the circular economy in businesses (2020)The consequences of customization on management accounting system design (2000)The green book : appraisal and evaluation in central government (2003)The Green Book: Central Government Guidance on Appraisal and Evaluation (2019)A fuzzy goal programming approach for green supply chain optimisation under activity-based costing and performance evaluation with a value-chain structure (2008)Environmental management control systems: a conceptualization and a review of the empirical evidence (2016)Creating Adventures in Wonderland: The Journey Metaphor and Environmental Sustainability (2006)Words not actions! The ideological role of sustainable development reporting (2009)Accounting for the Unaccountable: Biodiversity Reporting and Impression Management (2014)Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures (2006)Integrative management of sustainability performance, measurement and reporting (2006)Analyzing the drivers of green manufacturing with fuzzy approach (2014)Ranking of drivers for integrated lean-green manufacturing for Indian manufacturing SMEs (2017)An integrated approach to modeling the barriers in implementing green manufacturing practices in SMEs (2020)Is integrated reporting determined by a country's legal system? An exploratory study (2012)Framing sustainability performance of supply chains with multidimensional indicators (2014)Sustainability reporting in higher education: a comprehensive review of the recent literature and paths for further research (2014)Importance of closed-loop supply chain relationships for product remanufacturing (2008)Design for remanufacture: a literature review and future research needs (2011)Resource Conservative Manufacturing: an essential change in business and technology paradigm for sustainable manufacturing (2013)
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References

  • 1992Management and Cost Accounting1,055 cited
  • 2002Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools492 cited
  • 2001Eco-efficiency gains from remanufacturing451 cited
  • 2017Contemporary Environmental Accounting365 cited
  • 2011Glocalized Solutions for Sustainability in Manufacturing343 cited
  • 2006Sustainability Accounting and Reporting335 cited
  • 2003The use of Environmental Management Accounting (EMA) for identifying environmental costs317 cited
  • 2000Environmental management accounting in Europe: current practice and future potential293 cited
  • 1996On sustainability; the environment and management accounting268 cited
  • 2012Environmental management accounting: the significance of contingent variables for adoption265 cited
  • 2005Environmental management accounting applications and eco-efficiency: case studies from Japan253 cited
  • 2002Management and Cost Accounting236 cited
  • 2011Carbon Management Accounting: Explaining Practice in Leading German Companies228 cited
  • 2011Environmental management accounting in local government222 cited
  • 2000Occupational identity of management accountants in Britain and Germany

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202 cited
  • 2008Environmental Management Accounting for Cleaner Production189 cited
  • Cited by

    • 2014Accounting towards sustainability in production and supply chains122 cited
    • 2019Shared benefit by Material Flow Cost Accounting in the food supply chain – The case of berry pomace as upcycled by-product of a black currant juice production82 cited
    • 2017MFCA extension from a circular economy perspective: Model modifications and case study80 cited
    • 2021Material flow cost accounting (MFCA) for the circular economy: An empirical study of the triadic relationship between MFCA, environmental performance, and the economic performance of Japanese companies65 cited
    • 2022Tackling the integration challenge between environmental strategy and environmental management accounting64 cited
    • 2023Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective62 cited
    • 2020Improving financial and environmental performance through MFCA: A SME case study61 cited
    • 2015Material Flow Cost Accounting – looking back and ahead56 cited
    • 2024Environmental management accounting for strategic decision‐making: A systematic literature review48 cited
    • 2020Green accounting, material flow cost accounting and environmental performance47 cited
    • 2015ISO 14051: A new era for MFCA implementation and research46 cited
    • 2020Material Flow Cost Accounting in Developing Countries: A Systematic Review41 cited
    • 2018The Effect of Internet Searches on Afforestation: The Case of a Green Search Engine39 cited
    • 2018Decomposition analysis of corporate carbon dioxide and greenhouse gas emissions in Japan: Integrating corporate environmental and financial performances38 cited
    • 2018Corporate material flow management in Thailand: The way to material flow cost accounting35 cited
    • 2021A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe29 cited