Sustainability in Health Service Industry: The Implementation of Material Flow Cost Accounting (MFCA) as an Eco-Efficient Analysis

Arieftiara, Dianwicaksih; Theresa, Ria Maria; Sari, Retna

doi:10.5171/2021.747009

Cited by 4 publications

(3 citation statements)

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“…These include health management accounting (Anshori 2020; Arieftiara et al. 2021), modern slavery accounting and management (Christ and Burritt 2021; Christ et al. 2023), ecosystems accounting with regard to epidemics and pandemics (Schaltegger 2020), gender gaps and inequality and management accounting (Khalifa and Scarparo 2021; Nagano and Hosoda 2023).…”

Section: Conceptual Articles and A Brief Note On Methodsmentioning

confidence: 99%

“…Various social themes have more recently been addressed. These include health management accounting (Anshori 2020;Arieftiara et al 2021), modern slavery accounting and management (Christ and Burritt 2021;Christ et al 2023), ecosystems accounting with regard to epidemics and pandemics (Schaltegger 2020), gender gaps and inequality and management accounting (Khalifa and Scarparo 2021;Nagano and Hosoda 2023). The inclusion of social aspects and the broader focus on sustainability issues, including societal goals, such as those represented in the United Nations Sustainable Development Goals (SDGs) (UN 2015), has led to the extension of EMA to the development of sustainability management accounting (SMA) (Schaltegger et al 2022).…”

Section: Thematic Extension Of Ema To Sma Frameworkmentioning

confidence: 99%

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Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

Burritt,

Schaltegger,

Christ

2023

Australian Accounting Review

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The most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This framework has until today considerably influenced the development of the environmental management accounting field. Set against new sustainability challenges it is now time to question if the framework remains relevant or if it needs to change, and in what ways, to address the contemporary challenges now facing society. Taking stock of environmental management accounting research and practice over the last two decades, a conceptual discussion is developed which is based on extant literature and the authors’ extensive experience of the topic. Thus, the paper looks back to reflect on the developments from the perspective of the framework and looks towards how environmental management accounting could be further developed in the future. It considers the current and future potential of environmental management accounting and managers to contribute towards sustainable development. This can be through: the development of new areas of application and thematic scopes targeting aspirational sustainability goals such as those represented by the United Nations Sustainable Development Goals and planetary boundaries; extending spatial scope beyond the organisation into supply chains and circular systems; development of new social and environmental measures of performance to complement economic measures; providing information specific to the needs and roles of new personnel using environmental and sustainability information; and building awareness and implementing new drivers for environmental and sustainability management accounting such as AI and chatbots.

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Section: Conceptual Articles and A Brief Note On Methodsmentioning

confidence: 99%

Section: Thematic Extension Of Ema To Sma Frameworkmentioning

confidence: 99%

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

Burritt,

Schaltegger,

Christ

2023

Australian Accounting Review

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“…According to the 2030 agenda for sustainable development, the process of growth should take advantage of the capabilities of environmental assets to the fullest extent possible while still addressing the demands of the present. According to study [8], sustainability is "characterized as development that fulfills the requirements of the present without jeopardizing the capacity of future generations to satisfy their own requirements". It is necessary to simultaneously adapt the economic, environmental, and equity principles to achieve sustainable development.…”

Section: Introductionmentioning

confidence: 99%

Green Concepts and Material Flow Cost Accounting Applications for Manufacturing Company: Approach for Company Sustainability

REZHIN DHAHIR FATAH, RIZGAR ABDULLAH SABIR JAF

2023

RLJ

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Cosmetic items and medical supplies work together to provide community with effective management of medical concerns. Manufacturers begin the management of cosmetic products and pharmaceuticals within the parameters of the market and ethical business practises. The purpose of this study was to implement green ideas and MFCA at Al-Mansour Pharmaceuticals & Medical Supplies & Beauty in Iraq and also find out the impacts on the company's sustainability in terms of various aspects. Multiple regression models were employed via SPSS 23. The research revealed that findings led to the formulation of a variety of managerial implications for preserving the integrity of the company sustainability scale, including recommendations for improving manufacturing process capability.

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Energy, economic, and environmental assessment of coriander seed production using material flow cost accounting and life cycle assessment

Dekamin

Kheiralipour

Afshar

2022

Environ Sci Pollut Res

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The agricultural sector in the world is facing social expectations to reduce energy consumption and environmental impacts; and at the same producing enough food and ber for the growing world population. The purpose of the present research to determine the economic, energy consumption, and environmental indicators in coriander seed production using novel approach of material ow cost accounting (MFCA) along with classical life cycle assessment (LCA). The positive output and negative energy were 25485 and 6742 MJ ha −1 , respectively. Energy e ciency, net energy gain, speci c energy, and energy productivity indicators were calculated as 0.6, -11944 MJ ha −1 , 17.4 MJ kg −1 , and 0.06 kg MJ −1 , respectively. The average production cost was calculated as 588 $ ha −1

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Sustainability in Health Service Industry: The Implementation of Material Flow Cost Accounting (MFCA) as an Eco-Efficient Analysis

Abstract: This research intends to analyze the level of efficiency at hospitals to increase the efficiency of productivity and industrial competitiveness, and to support the government's commitment regarding the Sustainability Development Goals program.

Cited by 4 publications

References 0 publications

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

Green Concepts and Material Flow Cost Accounting Applications for Manufacturing Company: Approach for Company Sustainability

Energy, economic, and environmental assessment of coriander seed production using material flow cost accounting and life cycle assessment

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