Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME)
The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of o...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Sulong, Farizah [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2015transfer abstract |
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| Schlagwörter: |
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| Umfang: |
10 |
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| Übergeordnetes Werk: |
Enthalten in: Self-assembled 3D hierarchical MnCO - Rajendiran, Rajmohan ELSEVIER, 2020, Amsterdam [u.a.] |
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| Übergeordnetes Werk: |
volume:108 ; year:2015 ; day:1 ; month:12 ; pages:1365-1374 ; extent:10 |
| Links: |
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| DOI / URN: |
10.1016/j.jclepro.2014.08.038 |
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| 520 | |a The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. | ||
| 520 | |a The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. | ||
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10.1016/j.jclepro.2014.08.038 doi GBVA2015016000025.pica (DE-627)ELV029132487 (ELSEVIER)S0959-6526(14)00861-0 DE-627 ger DE-627 rakwb eng 690 330 690 DE-600 330 DE-600 540 VZ 35.18 bkl Sulong, Farizah verfasserin aut Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME) 2015transfer abstract 10 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. Material Flow Cost Accounting (MFCA) Elsevier Qualitative research Elsevier ISO 14051 Elsevier SME Elsevier Malaysia Elsevier Sulaiman, Maliah oth Norhayati, Mohd Alwi oth Enthalten in Elsevier Science Rajendiran, Rajmohan ELSEVIER Self-assembled 3D hierarchical MnCO 2020 Amsterdam [u.a.] (DE-627)ELV003750353 volume:108 year:2015 day:1 month:12 pages:1365-1374 extent:10 https://doi.org/10.1016/j.jclepro.2014.08.038 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U 35.18 Kolloidchemie Grenzflächenchemie VZ AR 108 2015 1 1201 1365-1374 10 045F 690 |
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10.1016/j.jclepro.2014.08.038 doi GBVA2015016000025.pica (DE-627)ELV029132487 (ELSEVIER)S0959-6526(14)00861-0 DE-627 ger DE-627 rakwb eng 690 330 690 DE-600 330 DE-600 540 VZ 35.18 bkl Sulong, Farizah verfasserin aut Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME) 2015transfer abstract 10 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. Material Flow Cost Accounting (MFCA) Elsevier Qualitative research Elsevier ISO 14051 Elsevier SME Elsevier Malaysia Elsevier Sulaiman, Maliah oth Norhayati, Mohd Alwi oth Enthalten in Elsevier Science Rajendiran, Rajmohan ELSEVIER Self-assembled 3D hierarchical MnCO 2020 Amsterdam [u.a.] (DE-627)ELV003750353 volume:108 year:2015 day:1 month:12 pages:1365-1374 extent:10 https://doi.org/10.1016/j.jclepro.2014.08.038 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U 35.18 Kolloidchemie Grenzflächenchemie VZ AR 108 2015 1 1201 1365-1374 10 045F 690 |
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10.1016/j.jclepro.2014.08.038 doi GBVA2015016000025.pica (DE-627)ELV029132487 (ELSEVIER)S0959-6526(14)00861-0 DE-627 ger DE-627 rakwb eng 690 330 690 DE-600 330 DE-600 540 VZ 35.18 bkl Sulong, Farizah verfasserin aut Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME) 2015transfer abstract 10 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. Material Flow Cost Accounting (MFCA) Elsevier Qualitative research Elsevier ISO 14051 Elsevier SME Elsevier Malaysia Elsevier Sulaiman, Maliah oth Norhayati, Mohd Alwi oth Enthalten in Elsevier Science Rajendiran, Rajmohan ELSEVIER Self-assembled 3D hierarchical MnCO 2020 Amsterdam [u.a.] (DE-627)ELV003750353 volume:108 year:2015 day:1 month:12 pages:1365-1374 extent:10 https://doi.org/10.1016/j.jclepro.2014.08.038 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U 35.18 Kolloidchemie Grenzflächenchemie VZ AR 108 2015 1 1201 1365-1374 10 045F 690 |
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10.1016/j.jclepro.2014.08.038 doi GBVA2015016000025.pica (DE-627)ELV029132487 (ELSEVIER)S0959-6526(14)00861-0 DE-627 ger DE-627 rakwb eng 690 330 690 DE-600 330 DE-600 540 VZ 35.18 bkl Sulong, Farizah verfasserin aut Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME) 2015transfer abstract 10 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. Material Flow Cost Accounting (MFCA) Elsevier Qualitative research Elsevier ISO 14051 Elsevier SME Elsevier Malaysia Elsevier Sulaiman, Maliah oth Norhayati, Mohd Alwi oth Enthalten in Elsevier Science Rajendiran, Rajmohan ELSEVIER Self-assembled 3D hierarchical MnCO 2020 Amsterdam [u.a.] (DE-627)ELV003750353 volume:108 year:2015 day:1 month:12 pages:1365-1374 extent:10 https://doi.org/10.1016/j.jclepro.2014.08.038 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U 35.18 Kolloidchemie Grenzflächenchemie VZ AR 108 2015 1 1201 1365-1374 10 045F 690 |
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10.1016/j.jclepro.2014.08.038 doi GBVA2015016000025.pica (DE-627)ELV029132487 (ELSEVIER)S0959-6526(14)00861-0 DE-627 ger DE-627 rakwb eng 690 330 690 DE-600 330 DE-600 540 VZ 35.18 bkl Sulong, Farizah verfasserin aut Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME) 2015transfer abstract 10 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. Material Flow Cost Accounting (MFCA) Elsevier Qualitative research Elsevier ISO 14051 Elsevier SME Elsevier Malaysia Elsevier Sulaiman, Maliah oth Norhayati, Mohd Alwi oth Enthalten in Elsevier Science Rajendiran, Rajmohan ELSEVIER Self-assembled 3D hierarchical MnCO 2020 Amsterdam [u.a.] (DE-627)ELV003750353 volume:108 year:2015 day:1 month:12 pages:1365-1374 extent:10 https://doi.org/10.1016/j.jclepro.2014.08.038 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U 35.18 Kolloidchemie Grenzflächenchemie VZ AR 108 2015 1 1201 1365-1374 10 045F 690 |
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Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME) |
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The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. |
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The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. |
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The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of one of the companies, emphasising how one can leverage enablers and also overcome barriers to implementing MFCA in a small and medium-sized enterprise (SME) in Malaysia. Driven by the diffusion of innovation (DOI) theory, the case company found most of its enablers within MFCA's own attributes. Additionally other factors such as the team composition, interpersonal communication, and efforts of the change agents were instrumental in the success of the MFCA implementation. However, the company was also constrained by its suppliers. More importantly, it is envisaged that a potential hurdle for MFCA advancement is when performance management issues are not addressed by higher management. Drawing upon the company's experience and the theoretical literature, other barriers that may also be encountered by SMEs in Malaysia are also discussed. These include for example, overcoming the traditionalist view held by most SMEs, persevering the implementation processes on their own without the direct assistance from MPC and several others. |
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