Management practice of material flow cost accounting and its discontinuance
Management practice of material flow cost accounting and its discontinuance
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DOI：
10.1016/j.cesys.2022.100089
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发表时间：
2022-07
影响因子：
5
通讯作者：
Hirotsugu Kitada;Tatsumasa Tennojiya;Jaehong Kim;Akira Higashida
中科院分区：
文献类型：
--
作者：
Hirotsugu Kitada;Tatsumasa Tennojiya;Jaehong Kim;Akira Higashida
物质流成本会计（MFCA）是一种通过提高资源效率同时促进成本降低和环境影响的方法。许多研究都认为MFCA的有用性，因为它有助于可视化损失。然而，它并没有被公司广泛使用，在学术界对其有用性的说法与其在实践中的使用之间存在差距。因此，本研究旨在通过关注MFCA中止的角度来解释这一差距，并揭示一直采用这种方法的公司所使用的MFCA的风格。对已采用MFCA的公司进行了问卷调查。对27家日本公司的分析结果表明，只有少数公司长期使用MFCA。数据显示，在短时间内停止使用MFCA的公司和持续使用MFCA的公司之间，MFCA的使用方式存在一些差异。本研究有助于文献分析环境管理会计的扩散从中断的角度，并通过使用MFCA和中断的风格之间的关系提供证据。
Material flow cost accounting (MFCA) is a method that simultaneously promotes reduction of costs and environmental impacts through the improvement of resource efficiency. Many studies have argued the usefulness of MFCA, as it helps in the visualization of loss. However, it has not been widely used by companies, and there is a gap between claims about its usefulness in academia and its usage in practice. Therefore, this study aimed to explain this gap by focusing on the perspective of MFCA discontinuance, as well as to reveal the style of MFCA that is used by companies that have been employing this method. A questionnaire survey was conducted among companies that had introduced MFCA. The results of an analysis of 27 Japanese companies indicated that only a small number were using MFCA over a long period. The data showed that there were several differences in the style of MFCA usage between firms that stopped using it after a short period of time and those that used it continuously. This study contributes to the literature by analyzing the diffusion of environmental management accounting from the perspective of discontinuance and by providing evidence of the relationship between the style of using MFCA and discontinuance.