A Study of the Process of Change through Material Flow Cost Accounting in Practice

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Many researchers have studied the technological development of Material Flow Cost Accounting (MFCA) as a core tool of environmental management accounting. However, few studies have examined how the visibility created by MFCA affects organizations' activities or the process of change within MFCA itself. Therefore, this paper, focusing on Company A which has adopted MFCA for ten years, analyses how the visibility created by MFCA has been accepted and modified within the company. As a result, this paper points out that MFCA has been modified by and associated with not only human actors but also organizational structure, unified performance indicators and medium-term management plans. Although the main human actors have left Company A and the definition of some MFCA concepts were changed, MFCA's basic concepts remained in the company as a result of their relation to management philosophies and unified performance indicators.