Management practice of material flow cost accounting and its discontinuance

Material flow cost accounting (MFCA) is a method that simultaneously promotes reduction of costs and environmental impacts through the improvement of resource efficiency. Many studies have argued the usefulness of MFCA, as it helps in the visualization of loss. However, it has not been widely used b...
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Gespeichert in:

Autor*in:	Hirotsugu Kitada [verfasserIn] Tatsumasa Tennojiya [verfasserIn] Jaehong Kim [verfasserIn] Akira Higashida [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2022

Schlagwörter:	MFCA Discontinuance Diffusion Implementation process

Übergeordnetes Werk:	In: Cleaner Environmental Systems - Elsevier, 2021, 6(2022), Seite 100089-
Übergeordnetes Werk:	volume:6 ; year:2022 ; pages:100089-

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc

DOI / URN:	10.1016/j.cesys.2022.100089

Katalog-ID:	DOAJ033380422

Internformat


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spelling	10.1016/j.cesys.2022.100089 doi (DE-627)DOAJ033380422 (DE-599)DOAJ97e2417256824d76913d2e077ac11472 DE-627 ger DE-627 rakwb eng TD194-195 Hirotsugu Kitada verfasserin aut Management practice of material flow cost accounting and its discontinuance 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Material flow cost accounting (MFCA) is a method that simultaneously promotes reduction of costs and environmental impacts through the improvement of resource efficiency. Many studies have argued the usefulness of MFCA, as it helps in the visualization of loss. However, it has not been widely used by companies, and there is a gap between claims about its usefulness in academia and its usage in practice. Therefore, this study aimed to explain this gap by focusing on the perspective of MFCA discontinuance, as well as to reveal the style of MFCA that is used by companies that have been employing this method. A questionnaire survey was conducted among companies that had introduced MFCA. The results of an analysis of 27 Japanese companies indicated that only a small number were using MFCA over a long period. The data showed that there were several differences in the style of MFCA usage between firms that stopped using it after a short period of time and those that used it continuously. This study contributes to the literature by analyzing the diffusion of environmental management accounting from the perspective of discontinuance and by providing evidence of the relationship between the style of using MFCA and discontinuance. MFCA Discontinuance Diffusion Implementation process Environmental effects of industries and plants Tatsumasa Tennojiya verfasserin aut Jaehong Kim verfasserin aut Akira Higashida verfasserin aut In Cleaner Environmental Systems Elsevier, 2021 6(2022), Seite 100089- (DE-627)1756121915 26667894 nnns volume:6 year:2022 pages:100089- https://doi.org/10.1016/j.cesys.2022.100089 kostenfrei https://doaj.org/article/97e2417256824d76913d2e077ac11472 kostenfrei http://www.sciencedirect.com/science/article/pii/S2666789422000204 kostenfrei https://doaj.org/toc/2666-7894 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 6 2022 100089-
allfields_unstemmed	10.1016/j.cesys.2022.100089 doi (DE-627)DOAJ033380422 (DE-599)DOAJ97e2417256824d76913d2e077ac11472 DE-627 ger DE-627 rakwb eng TD194-195 Hirotsugu Kitada verfasserin aut Management practice of material flow cost accounting and its discontinuance 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Material flow cost accounting (MFCA) is a method that simultaneously promotes reduction of costs and environmental impacts through the improvement of resource efficiency. Many studies have argued the usefulness of MFCA, as it helps in the visualization of loss. However, it has not been widely used by companies, and there is a gap between claims about its usefulness in academia and its usage in practice. Therefore, this study aimed to explain this gap by focusing on the perspective of MFCA discontinuance, as well as to reveal the style of MFCA that is used by companies that have been employing this method. A questionnaire survey was conducted among companies that had introduced MFCA. The results of an analysis of 27 Japanese companies indicated that only a small number were using MFCA over a long period. The data showed that there were several differences in the style of MFCA usage between firms that stopped using it after a short period of time and those that used it continuously. This study contributes to the literature by analyzing the diffusion of environmental management accounting from the perspective of discontinuance and by providing evidence of the relationship between the style of using MFCA and discontinuance. MFCA Discontinuance Diffusion Implementation process Environmental effects of industries and plants Tatsumasa Tennojiya verfasserin aut Jaehong Kim verfasserin aut Akira Higashida verfasserin aut In Cleaner Environmental Systems Elsevier, 2021 6(2022), Seite 100089- (DE-627)1756121915 26667894 nnns volume:6 year:2022 pages:100089- https://doi.org/10.1016/j.cesys.2022.100089 kostenfrei https://doaj.org/article/97e2417256824d76913d2e077ac11472 kostenfrei http://www.sciencedirect.com/science/article/pii/S2666789422000204 kostenfrei https://doaj.org/toc/2666-7894 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 6 2022 100089-
allfieldsGer	10.1016/j.cesys.2022.100089 doi (DE-627)DOAJ033380422 (DE-599)DOAJ97e2417256824d76913d2e077ac11472 DE-627 ger DE-627 rakwb eng TD194-195 Hirotsugu Kitada verfasserin aut Management practice of material flow cost accounting and its discontinuance 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Material flow cost accounting (MFCA) is a method that simultaneously promotes reduction of costs and environmental impacts through the improvement of resource efficiency. Many studies have argued the usefulness of MFCA, as it helps in the visualization of loss. However, it has not been widely used by companies, and there is a gap between claims about its usefulness in academia and its usage in practice. Therefore, this study aimed to explain this gap by focusing on the perspective of MFCA discontinuance, as well as to reveal the style of MFCA that is used by companies that have been employing this method. A questionnaire survey was conducted among companies that had introduced MFCA. The results of an analysis of 27 Japanese companies indicated that only a small number were using MFCA over a long period. The data showed that there were several differences in the style of MFCA usage between firms that stopped using it after a short period of time and those that used it continuously. This study contributes to the literature by analyzing the diffusion of environmental management accounting from the perspective of discontinuance and by providing evidence of the relationship between the style of using MFCA and discontinuance. MFCA Discontinuance Diffusion Implementation process Environmental effects of industries and plants Tatsumasa Tennojiya verfasserin aut Jaehong Kim verfasserin aut Akira Higashida verfasserin aut In Cleaner Environmental Systems Elsevier, 2021 6(2022), Seite 100089- (DE-627)1756121915 26667894 nnns volume:6 year:2022 pages:100089- https://doi.org/10.1016/j.cesys.2022.100089 kostenfrei https://doaj.org/article/97e2417256824d76913d2e077ac11472 kostenfrei http://www.sciencedirect.com/science/article/pii/S2666789422000204 kostenfrei https://doaj.org/toc/2666-7894 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 6 2022 100089-
allfieldsSound	10.1016/j.cesys.2022.100089 doi (DE-627)DOAJ033380422 (DE-599)DOAJ97e2417256824d76913d2e077ac11472 DE-627 ger DE-627 rakwb eng TD194-195 Hirotsugu Kitada verfasserin aut Management practice of material flow cost accounting and its discontinuance 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Material flow cost accounting (MFCA) is a method that simultaneously promotes reduction of costs and environmental impacts through the improvement of resource efficiency. Many studies have argued the usefulness of MFCA, as it helps in the visualization of loss. However, it has not been widely used by companies, and there is a gap between claims about its usefulness in academia and its usage in practice. Therefore, this study aimed to explain this gap by focusing on the perspective of MFCA discontinuance, as well as to reveal the style of MFCA that is used by companies that have been employing this method. A questionnaire survey was conducted among companies that had introduced MFCA. The results of an analysis of 27 Japanese companies indicated that only a small number were using MFCA over a long period. The data showed that there were several differences in the style of MFCA usage between firms that stopped using it after a short period of time and those that used it continuously. This study contributes to the literature by analyzing the diffusion of environmental management accounting from the perspective of discontinuance and by providing evidence of the relationship between the style of using MFCA and discontinuance. MFCA Discontinuance Diffusion Implementation process Environmental effects of industries and plants Tatsumasa Tennojiya verfasserin aut Jaehong Kim verfasserin aut Akira Higashida verfasserin aut In Cleaner Environmental Systems Elsevier, 2021 6(2022), Seite 100089- (DE-627)1756121915 26667894 nnns volume:6 year:2022 pages:100089- https://doi.org/10.1016/j.cesys.2022.100089 kostenfrei https://doaj.org/article/97e2417256824d76913d2e077ac11472 kostenfrei http://www.sciencedirect.com/science/article/pii/S2666789422000204 kostenfrei https://doaj.org/toc/2666-7894 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 6 2022 100089-
language	English
source	In Cleaner Environmental Systems 6(2022), Seite 100089- volume:6 year:2022 pages:100089-
sourceStr	In Cleaner Environmental Systems 6(2022), Seite 100089- volume:6 year:2022 pages:100089-
format_phy_str_mv	Article
institution	findex.gbv.de
topic_facet	MFCA Discontinuance Diffusion Implementation process Environmental effects of industries and plants
isfreeaccess_bool	true
container_title	Cleaner Environmental Systems
authorswithroles_txt_mv	Hirotsugu Kitada @@aut@@ Tatsumasa Tennojiya @@aut@@ Jaehong Kim @@aut@@ Akira Higashida @@aut@@
publishDateDaySort_date	2022-01-01T00:00:00Z
hierarchy_top_id	1756121915
id	DOAJ033380422
language_de	englisch
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callnumber-first	T - Technology
author	Hirotsugu Kitada
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topic_title	TD194-195 Management practice of material flow cost accounting and its discontinuance MFCA Discontinuance Diffusion Implementation process
topic	misc TD194-195 misc MFCA misc Discontinuance misc Diffusion misc Implementation process misc Environmental effects of industries and plants
topic_unstemmed	misc TD194-195 misc MFCA misc Discontinuance misc Diffusion misc Implementation process misc Environmental effects of industries and plants
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title	Management practice of material flow cost accounting and its discontinuance
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title_full	Management practice of material flow cost accounting and its discontinuance
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title_sort	management practice of material flow cost accounting and its discontinuance
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title_auth	Management practice of material flow cost accounting and its discontinuance
abstract	Material flow cost accounting (MFCA) is a method that simultaneously promotes reduction of costs and environmental impacts through the improvement of resource efficiency. Many studies have argued the usefulness of MFCA, as it helps in the visualization of loss. However, it has not been widely used by companies, and there is a gap between claims about its usefulness in academia and its usage in practice. Therefore, this study aimed to explain this gap by focusing on the perspective of MFCA discontinuance, as well as to reveal the style of MFCA that is used by companies that have been employing this method. A questionnaire survey was conducted among companies that had introduced MFCA. The results of an analysis of 27 Japanese companies indicated that only a small number were using MFCA over a long period. The data showed that there were several differences in the style of MFCA usage between firms that stopped using it after a short period of time and those that used it continuously. This study contributes to the literature by analyzing the diffusion of environmental management accounting from the perspective of discontinuance and by providing evidence of the relationship between the style of using MFCA and discontinuance.
abstractGer	Material flow cost accounting (MFCA) is a method that simultaneously promotes reduction of costs and environmental impacts through the improvement of resource efficiency. Many studies have argued the usefulness of MFCA, as it helps in the visualization of loss. However, it has not been widely used by companies, and there is a gap between claims about its usefulness in academia and its usage in practice. Therefore, this study aimed to explain this gap by focusing on the perspective of MFCA discontinuance, as well as to reveal the style of MFCA that is used by companies that have been employing this method. A questionnaire survey was conducted among companies that had introduced MFCA. The results of an analysis of 27 Japanese companies indicated that only a small number were using MFCA over a long period. The data showed that there were several differences in the style of MFCA usage between firms that stopped using it after a short period of time and those that used it continuously. This study contributes to the literature by analyzing the diffusion of environmental management accounting from the perspective of discontinuance and by providing evidence of the relationship between the style of using MFCA and discontinuance.
abstract_unstemmed	Material flow cost accounting (MFCA) is a method that simultaneously promotes reduction of costs and environmental impacts through the improvement of resource efficiency. Many studies have argued the usefulness of MFCA, as it helps in the visualization of loss. However, it has not been widely used by companies, and there is a gap between claims about its usefulness in academia and its usage in practice. Therefore, this study aimed to explain this gap by focusing on the perspective of MFCA discontinuance, as well as to reveal the style of MFCA that is used by companies that have been employing this method. A questionnaire survey was conducted among companies that had introduced MFCA. The results of an analysis of 27 Japanese companies indicated that only a small number were using MFCA over a long period. The data showed that there were several differences in the style of MFCA usage between firms that stopped using it after a short period of time and those that used it continuously. This study contributes to the literature by analyzing the diffusion of environmental management accounting from the perspective of discontinuance and by providing evidence of the relationship between the style of using MFCA and discontinuance.
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title_short	Management practice of material flow cost accounting and its discontinuance
url	https://doi.org/10.1016/j.cesys.2022.100089 https://doaj.org/article/97e2417256824d76913d2e077ac11472 http://www.sciencedirect.com/science/article/pii/S2666789422000204 https://doaj.org/toc/2666-7894
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up_date	2024-07-03T17:26:10.543Z
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Management practice of material flow cost accounting and its discontinuance

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