Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy

Rieckhof, Ramona; Bergmann, Anne; Guenther, Edeltraud

doi:10.1016/j.jclepro.2014.10.040

Cited by 62 publications

(40 citation statements)

References 45 publications

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“…Additionally, Nakajima et al (2013) conduct an MFCA survey in Japan. Rieckhof et al (2015) review MFCA from the viewpoint of the four levers of control (LOC) in the field of MCS (Simons, 1994(Simons, , 1995.…”

Section: Mfca Literature and Research In Thailandmentioning

confidence: 99%

“…Based on this background, this study aims to examine the primary research question of how MFCA can become more widely used through a questionnaire survey. The research framework of this study employs the model of Rieckhof et al (2015), as explained below. Note that Rieckhof et al (2015) conducted a theoretical review and not an actual investigation.…”

Section: Research Perspective Based On the Five-stage Mfca Modelmentioning

confidence: 99%

“…Following the concept of MCS in the MFCA literature, the five-stage MFCA model is proposed by Rieckhof et al (2015) to improve resource efficiency as an aspect of corporate strategy.…”

Section: Introductionmentioning

confidence: 99%

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Corporate material flow management in Thailand: The way to material flow cost accounting

Yagi

Kokubu

2018

Journal of Cleaner Production

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In recent years, material flow cost accounting (MFCA) has gradually been recognized in Asia by the standardization of ISO 14051 and 14052 and by the project of dissemination undertaken by the Asian Productivity Organization (APO). However, MFCA is still not used across the board. This study analyzes the characteristics of material flow (MF) management to facilitate the expanded use of MFCA. The research framework of this study investigates the degree of MF management and the sequential relationships among financial factors, MF management, and waste performance, based on a questionnaire survey of non-financial listed companies in Thailand. Fifty-eight percent of the respondent firms answer that they are managing MF information (self-rating). Meanwhile, 50%, 49%, 29%, and 24% of the firms actually disclose the amounts of total waste, hazardous waste, raw materials consumed, and recycled waste, respectively. The results of this study show that respondent firms with MF management (self-rating) are more likely to manage/disclose total waste, hazardous waste, and raw materials consumed than those without it. In terms of financial factors, cost ratio and profitability are likely to affect firm decisions regarding whether to manage the MF. Additionally, MF management is likely to decrease the hazardous waste ratio. The series of results shows that firms in Thailand are more likely to be concerned about hazardous waste management than resource efficiency. Therefore, hazardous waste should probably be thoroughly managed, as a preliminary step in the promotion of MFCA.

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Section: Mfca Literature and Research In Thailandmentioning

confidence: 99%

Section: Research Perspective Based On the Five-stage Mfca Modelmentioning

confidence: 99%

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Corporate material flow management in Thailand: The way to material flow cost accounting

Yagi

Kokubu

2018

Journal of Cleaner Production

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“…Furthermore, the author of [45] ascertained that when companies are confronted by diminishing natural resources, they ought to considerably advance their material innovativeness. In order to achieve a proficient use of natural resources, MFCA is an aiding tool.…”

Section: Benefits Of Mfcamentioning

confidence: 99%

An Information Framework for Facilitating Cost Saving of Environmental Impacts in the Coal Mining Industry in South Africa

Mbedzi

Poll

2018

Sustainability

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Coal-mining contributes much to the economic welfare of a country. Yet it brings along a number of challenges, notably environmental impacts which include water pollution in a water scarce country such as South Africa. This research is conducted in two phases. The first phase intends to establish environmental and other challenges brought about by the coal-mining industry through a comprehensive analysis of available literature. Combatting these challenges is costly; consequently, our work investigates how established management accounting tools and techniques such as Environmental Management Accounting (EMA), Material Flow Cost Accounting (MFCA) and Life Cycle Costing (LCC) may facilitate cost savings for the companies involved. These techniques promote increased transparency of material usage by tracing and quantifying the flows and inventories of materials within the coal-mining industry in physical and monetary terms, hence hidden costs are elicited. The researchers postulate that an Information Framework integrating these aspects may be the way forward. To this end existing frameworks in the literature are identified. A number of research questions embodying the above aspects are defined and the objective is to define a conceptual framework to facilitate cost savings for coal-mining companies. The main contribution of this work is an information framework presented towards the end of this article. The second phase of the research will involve fieldwork in the form of a survey among stakeholders in industry to validate the conceptual framework.

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“…A investigação na área do controlo de gestão tem tido, ao longo dos últimos anos, vários focos de grande dinâmica, entre os quais se podem enumerar a investigação centrada nos pontos fracos dos sistemas de informação (Li et al, 2012), a investigação centrada no design e implementação de sistemas de informação (Jim Rooney, 2013;King and Clakson, 2015;Varzaru, 2015;Dropulic, 2015) e, a investigação centrada nos sistemas de informação como base de eficiência interna organizacional (Rieckhof et al, 2015). Existe, no entanto dentro destes três campos de investigação, algum défice no que diz respeito à necessidade de se clarificar a literatura emergente focalizada no estabelecimento e institucionalização de fatores e práticas de controlo que devem ser tidas em consideração pelas empresas no desenvolvimento de qualquer sistema de controlo de gestão.…”

Section: Introductionunclassified

Controlo De Gestão: Uma Abordagem Integrada Do Que É Controlar

Costa

2016

E&G

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Sendo inquestionável a heterogeneidade dos estudos científicos levados a cabo na última década na área de controlo de gestão, um facto que se retém é que o desenvolvimento destes estudos têm estado fundamentalmente focalizados sobre a vertente dos sistemas de informação e sobre os seus pontos fracos, a sua contribuição para a eficiência organizacional e, fundamentalmente, sobre a vertente do seu design e mecanismos de implementação. Nesse sentido, o presente artigo tem como objetivo principal desenvolver uma estrutura conceptual de análise baseada em oito fatores determinantes para a construção de um eficiente mecanismo de controlo de gestão em qualquer organização. O caráter metodológico deste artigo baseado em estudo de caso e na revisão de literatura sobre controlo de gestão permitiu desenvolver uma estrutura de análise cuja leitura minuciosa da mesma pode efetivamente traduzir-se num fator determinante no que respeita à direção e possível melhoria do desempenho organizacional.

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Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy

Cited by 62 publications

References 45 publications

Corporate material flow management in Thailand: The way to material flow cost accounting

Corporate material flow management in Thailand: The way to material flow cost accounting

An Information Framework for Facilitating Cost Saving of Environmental Impacts in the Coal Mining Industry in South Africa

Controlo De Gestão: Uma Abordagem Integrada Do Que É Controlar

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