The application of Material Flow Cost Accounting for loss reduction in the pottery and decorative ceramics production process

Chompu-inwai, Rungchat; Apinun, Tanikan

doi:10.1109/liss.2015.7369760

Cited by 2 publications

(4 citation statements)

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“…There is a strong bias towards emerging countries in Asia (86% of all publications), while Africa accounts for only 14% of the publications. With ten publications, Thailand attracted many scholars to carry out their research on MFCA application [54,[56][57][58][59][60][61][62][63][64]. Following this country, there are four publications focusing on China, four publications focusing on South Africa, two publications focusing on Malaysia, and two publications focusing on Vietnam.…”

Section: Background Of Publicationsmentioning

confidence: 99%

“…In terms of size of companies under study, our review shows that there are six publications investigating MFCA in large enterprises [65][66][67][68][69][70]. Besides, we also found 12 publications examining MFCA in SMEs [48,53,[58][59][60][61]63,64,[71][72][73][74]. Concerning SMEs, for example, MFCA helped a Chinese company increase both environmental performance and the community's recognition and trust [48].…”

Section: Background Of Publicationsmentioning

confidence: 99%

“…In most of the reviewed studies, the first step was presented implicitly at best (or even ignored). An exception is the case of Chompu-inwai and Apinun [60], who describe comprehensively and clearly all steps.…”

Section: Process Of Mfca Application In Various Contextsmentioning

confidence: 99%

“…We also found some additional enablers of and barriers to MFCA implementation in other publications when describing the benefits and steps of MFCA implementation. These are related to supply chain integration [63,66,70,71], environmental strategy [66,68,70,72], support from government [59,72,78], training and education [48,59,68], and the combination of MFCA with other techniques [60,67,69,79].…”

Section: Enablers Of and Barriers To Mfca Applicationmentioning

confidence: 99%

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Material Flow Cost Accounting in Developing Countries: A Systematic Review

Tran

Herzig

2020

Sustainability

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This study aims to provide a better understanding of material flow cost accounting (MFCA) application in developing countries, which are characterized by rapid structure transformation leading to serious environmental problems. By systematically reviewing the existing literature, our analysis of 28 studies from nine developing countries (China, Indonesia, Iran, Malaysia, South Africa, Sri Lanka, Thailand, the Philippines, and Vietnam) shows that MFCA research has primarily focused on Asian developing countries. Moreover, while the use of MFCA is often associated with improving eco-efficiency, the reviewed studies also indicate a high relevance for strategic decision-making processes within organizations. Finally, one of the key challenges in MFCA application reported in developing country studies lies in existing accounting systems with limited data availability and insufficient cost allocation. Based on our findings and gaps identified in the MFCA literature, we suggest paths for further research, including the necessity of quantitative research and comparative analysis of MFCA application across countries, the further investigation of MFCA application in small and medium-sized enterprises as well as in various manufacturing and service sectors in developing countries.

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