Material flow cost accounting: a review and agenda for future research
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 management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Christ, Katherine L. [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: |
12 |
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| Übergeordnetes Werk: |
Enthalten in: Self-assembled 3D hierarchical MnCO - Rajendiran, Rajmohan ELSEVIER, 2020, Amsterdam [u.a.] |
|---|---|
| Übergeordnetes Werk: |
volume:108 ; year:2015 ; day:1 ; month:12 ; pages:1378-1389 ; extent:12 |
| Links: |
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| DOI / URN: |
10.1016/j.jclepro.2014.09.005 |
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ELV029132525 |
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| 520 | |a 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 management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. This paper presents a review of extant MFCA literature, the purpose being to develop a research agenda which will provide a foundation for future development of the material flow cost accounting tool. Concerns are raised about the absence of theorising behind material flow cost accounting; the lack of knowledge and application of the tool in practice; the need for survey, interview and statistical research methods to supplement case studies; lack of systematic evidence of the tool's applicability beyond manufacturing and in different firm sizes; and complementarity with other accounting tools used to improve performance. An agenda identifying promising avenues for research, the scope of application within companies and broadening of methods for investigation is then outlined. | ||
| 520 | |a 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 management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. This paper presents a review of extant MFCA literature, the purpose being to develop a research agenda which will provide a foundation for future development of the material flow cost accounting tool. Concerns are raised about the absence of theorising behind material flow cost accounting; the lack of knowledge and application of the tool in practice; the need for survey, interview and statistical research methods to supplement case studies; lack of systematic evidence of the tool's applicability beyond manufacturing and in different firm sizes; and complementarity with other accounting tools used to improve performance. An agenda identifying promising avenues for research, the scope of application within companies and broadening of methods for investigation is then outlined. | ||
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10.1016/j.jclepro.2014.09.005 doi GBVA2015016000025.pica (DE-627)ELV029132525 (ELSEVIER)S0959-6526(14)00935-4 DE-627 ger DE-627 rakwb eng 690 330 690 DE-600 330 DE-600 540 VZ 35.18 bkl Christ, Katherine L. verfasserin aut Material flow cost accounting: a review and agenda for future research 2015transfer abstract 12 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier 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 management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. This paper presents a review of extant MFCA literature, the purpose being to develop a research agenda which will provide a foundation for future development of the material flow cost accounting tool. Concerns are raised about the absence of theorising behind material flow cost accounting; the lack of knowledge and application of the tool in practice; the need for survey, interview and statistical research methods to supplement case studies; lack of systematic evidence of the tool's applicability beyond manufacturing and in different firm sizes; and complementarity with other accounting tools used to improve performance. An agenda identifying promising avenues for research, the scope of application within companies and broadening of methods for investigation is then outlined. 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 management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. This paper presents a review of extant MFCA literature, the purpose being to develop a research agenda which will provide a foundation for future development of the material flow cost accounting tool. Concerns are raised about the absence of theorising behind material flow cost accounting; the lack of knowledge and application of the tool in practice; the need for survey, interview and statistical research methods to supplement case studies; lack of systematic evidence of the tool's applicability beyond manufacturing and in different firm sizes; and complementarity with other accounting tools used to improve performance. An agenda identifying promising avenues for research, the scope of application within companies and broadening of methods for investigation is then outlined. Research agenda Elsevier MFCA Elsevier Environmental management accounting Elsevier ISO 14051 Elsevier Review Elsevier Material flow cost accounting Elsevier Burritt, Roger L. 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:1378-1389 extent:12 https://doi.org/10.1016/j.jclepro.2014.09.005 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U 35.18 Kolloidchemie Grenzflächenchemie VZ AR 108 2015 1 1201 1378-1389 12 045F 690 |
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10.1016/j.jclepro.2014.09.005 doi GBVA2015016000025.pica (DE-627)ELV029132525 (ELSEVIER)S0959-6526(14)00935-4 DE-627 ger DE-627 rakwb eng 690 330 690 DE-600 330 DE-600 540 VZ 35.18 bkl Christ, Katherine L. verfasserin aut Material flow cost accounting: a review and agenda for future research 2015transfer abstract 12 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier 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 management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. This paper presents a review of extant MFCA literature, the purpose being to develop a research agenda which will provide a foundation for future development of the material flow cost accounting tool. Concerns are raised about the absence of theorising behind material flow cost accounting; the lack of knowledge and application of the tool in practice; the need for survey, interview and statistical research methods to supplement case studies; lack of systematic evidence of the tool's applicability beyond manufacturing and in different firm sizes; and complementarity with other accounting tools used to improve performance. An agenda identifying promising avenues for research, the scope of application within companies and broadening of methods for investigation is then outlined. 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 management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. This paper presents a review of extant MFCA literature, the purpose being to develop a research agenda which will provide a foundation for future development of the material flow cost accounting tool. Concerns are raised about the absence of theorising behind material flow cost accounting; the lack of knowledge and application of the tool in practice; the need for survey, interview and statistical research methods to supplement case studies; lack of systematic evidence of the tool's applicability beyond manufacturing and in different firm sizes; and complementarity with other accounting tools used to improve performance. An agenda identifying promising avenues for research, the scope of application within companies and broadening of methods for investigation is then outlined. Research agenda Elsevier MFCA Elsevier Environmental management accounting Elsevier ISO 14051 Elsevier Review Elsevier Material flow cost accounting Elsevier Burritt, Roger L. 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:1378-1389 extent:12 https://doi.org/10.1016/j.jclepro.2014.09.005 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U 35.18 Kolloidchemie Grenzflächenchemie VZ AR 108 2015 1 1201 1378-1389 12 045F 690 |
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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 management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. This paper presents a review of extant MFCA literature, the purpose being to develop a research agenda which will provide a foundation for future development of the material flow cost accounting tool. Concerns are raised about the absence of theorising behind material flow cost accounting; the lack of knowledge and application of the tool in practice; the need for survey, interview and statistical research methods to supplement case studies; lack of systematic evidence of the tool's applicability beyond manufacturing and in different firm sizes; and complementarity with other accounting tools used to improve performance. An agenda identifying promising avenues for research, the scope of application within companies and broadening of methods for investigation is then outlined. |
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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 management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. This paper presents a review of extant MFCA literature, the purpose being to develop a research agenda which will provide a foundation for future development of the material flow cost accounting tool. Concerns are raised about the absence of theorising behind material flow cost accounting; the lack of knowledge and application of the tool in practice; the need for survey, interview and statistical research methods to supplement case studies; lack of systematic evidence of the tool's applicability beyond manufacturing and in different firm sizes; and complementarity with other accounting tools used to improve performance. An agenda identifying promising avenues for research, the scope of application within companies and broadening of methods for investigation is then outlined. |
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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 management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. This paper presents a review of extant MFCA literature, the purpose being to develop a research agenda which will provide a foundation for future development of the material flow cost accounting tool. Concerns are raised about the absence of theorising behind material flow cost accounting; the lack of knowledge and application of the tool in practice; the need for survey, interview and statistical research methods to supplement case studies; lack of systematic evidence of the tool's applicability beyond manufacturing and in different firm sizes; and complementarity with other accounting tools used to improve performance. An agenda identifying promising avenues for research, the scope of application within companies and broadening of methods for investigation is then outlined. |
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