Material Flow Cost Accounting in Developing Countries: A Systematic Review

Sustainability

ThuyThanh Tran¹  Christian Herzig¹ 

[1] Department of Management in the International Food Industry, University of Kassel, Steinstraße 19, 37213 Witzenhausen, Germany;

关键词: material flow cost accounting;    MFCA;    developing countries;    systematic review;   

DOI  :  10.3390/su12135413

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown