메뉴 건너뛰기




Volumn 108, Issue , 2015, Pages 1378-1389

Material flow cost accounting: A review and agenda for future research

Author keywords

Environmental management accounting; ISO 14051; Material flow cost accounting; MFCA; Research agenda; Review

Indexed keywords

COSTS; ENVIRONMENTAL MANAGEMENT; INDUSTRIAL RESEARCH; REVIEWS;

EID: 84949782939     PISSN: 09596526     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jclepro.2014.09.005     Document Type: Review
Times cited : (89)

References (82)
  • 1
    • 33845438396 scopus 로고    scopus 로고
    • Benchmarking to trigger cleaner production in small businesses: Drycleaning case study
    • W. Altham Benchmarking to trigger cleaner production in small businesses: drycleaning case study J. Clean. Prod. 15 2007 798 813
    • (2007) J. Clean. Prod. , vol.15 , pp. 798-813
    • Altham, W.1
  • 2
    • 84869086383 scopus 로고    scopus 로고
    • Introducing the all seeing eye of business: A model for understanding the nature, impact and potential uses of waste
    • S. Bautista-Lazo, and T. Short Introducing the all seeing eye of business: a model for understanding the nature, impact and potential uses of waste J. Clean. Prod. 40 2013 141 150
    • (2013) J. Clean. Prod. , vol.40 , pp. 141-150
    • Bautista-Lazo, S.1    Short, T.2
  • 6
    • 1242344685 scopus 로고    scopus 로고
    • Environmental management accounting: Roadblocks on the way to the green and pleasant land
    • R.L. Burritt Environmental management accounting: roadblocks on the way to the green and pleasant land Bus. Strat. Environ. 13 2004 13 32
    • (2004) Bus. Strat. Environ. , vol.13 , pp. 13-32
    • Burritt, R.L.1
  • 7
    • 84876667226 scopus 로고    scopus 로고
    • Challenges for environmental management accounting
    • P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Springer Netherlands
    • R.L. Burritt Challenges for environmental management accounting P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Implementing Environmental Management Accounting 2005 Springer Netherlands 19 44
    • (2005) Implementing Environmental Management Accounting , pp. 19-44
    • Burritt, R.L.1
  • 8
    • 1242271620 scopus 로고    scopus 로고
    • Towards a comprehensive framework for environmental management accounting: Links between business actors and environmental management accounting tools
    • R.L. Burritt, T. Hahn, and S. Schaltegger Towards a comprehensive framework for environmental management accounting: links between business actors and environmental management accounting tools Aust. Account. Rev. 12 2002 39 50
    • (2002) Aust. Account. Rev. , vol.12 , pp. 39-50
    • Burritt, R.L.1    Hahn, T.2    Schaltegger, S.3
  • 9
    • 58049196836 scopus 로고    scopus 로고
    • Environmental management accounting for cleaner production: The case of a Philippine rice mill
    • R.L. Burritt, C. Herzig, and B.D. Tadeo Environmental management accounting for cleaner production: the case of a Philippine rice mill J. Clean. Prod. 17 2009 431 439
    • (2009) J. Clean. Prod. , vol.17 , pp. 431-439
    • Burritt, R.L.1    Herzig, C.2    Tadeo, B.D.3
  • 10
    • 33745230762 scopus 로고    scopus 로고
    • Environmental management accounting applications and eco-efficiency: Case studies from Japan
    • R.L. Burritt, and C. Saka Environmental management accounting applications and eco-efficiency: case studies from Japan J. Clean. Prod. 14 2006 1262 1275
    • (2006) J. Clean. Prod. , vol.14 , pp. 1262-1275
    • Burritt, R.L.1    Saka, C.2
  • 11
    • 84865032104 scopus 로고    scopus 로고
    • Forging cleaner production: The importance of academic-practitioner links for successful sustainability embedded accounting
    • R.L. Burritt, and J. Tingey-Holyoak Forging cleaner production: the importance of academic-practitioner links for successful sustainability embedded accounting J. Clean. Prod. 36 2012 39 47
    • (2012) J. Clean. Prod. , vol.36 , pp. 39-47
    • Burritt, R.L.1    Tingey-Holyoak, J.2
  • 12
    • 84868689242 scopus 로고    scopus 로고
    • Environmental management accounting: The significance of contingent variables for adoption
    • K.L. Christ, and R.L. Burritt Environmental management accounting: the significance of contingent variables for adoption J. Clean. Prod. 41 2013 163 173
    • (2013) J. Clean. Prod. , vol.41 , pp. 163-173
    • Christ, K.L.1    Burritt, R.L.2
  • 13
    • 33744526973 scopus 로고    scopus 로고
    • Environmental accounting: A management tool for enhancing corporate environmental and economic performance
    • P. de Beer, and F. Friend Environmental accounting: a management tool for enhancing corporate environmental and economic performance Ecol. Econ. 58 2006 548 560
    • (2006) Ecol. Econ. , vol.58 , pp. 548-560
    • De Beer, P.1    Friend, F.2
  • 15
    • 0005958624 scopus 로고    scopus 로고
    • second ed. McGraw-Hill Australia Pty Ltd North Ryde
    • C. Deegan Financial Accounting Theory second ed. 2007 McGraw-Hill Australia Pty Ltd North Ryde
    • (2007) Financial Accounting Theory
    • Deegan, C.1
  • 17
    • 84867575952 scopus 로고    scopus 로고
    • New tool for promotion of energy management and cleaner production on no cure, no pay basis
    • V. Dobes New tool for promotion of energy management and cleaner production on no cure, no pay basis J. Clean. Prod. 39 2013 255 264
    • (2013) J. Clean. Prod. , vol.39 , pp. 255-264
    • Dobes, V.1
  • 18
    • 84869084937 scopus 로고    scopus 로고
    • Integrating ERP and MFCA systems for improved waste-reduction decisions in a brewery in South Africa
    • M.B. Fakoya, and H.M. van der Poll Integrating ERP and MFCA systems for improved waste-reduction decisions in a brewery in South Africa J. Clean. Prod. 40 2013 136 140
    • (2013) J. Clean. Prod. , vol.40 , pp. 136-140
    • Fakoya, M.B.1    Van Der Poll, H.M.2
  • 20
    • 33747006141 scopus 로고    scopus 로고
    • Environmental costs at a Canadian paper mill: A case study of environmental management accounting
    • R. Gale Environmental costs at a Canadian paper mill: a case study of environmental management accounting J. Clean. Prod. 14 2006 1237 1251
    • (2006) J. Clean. Prod. , vol.14 , pp. 1237-1251
    • Gale, R.1
  • 21
    • 84895248824 scopus 로고    scopus 로고
    • Does corporate environmental accounting make business sense?
    • S. Schaltegger, M. Bennett, R.L. Burritt, C.M. Jasch, Springer
    • S.K.B. Godschalk Does corporate environmental accounting make business sense? S. Schaltegger, M. Bennett, R.L. Burritt, C.M. Jasch, Environmental Management Accounting for Cleaner Production 2008 Springer 249 265
    • (2008) Environmental Management Accounting for Cleaner Production , pp. 249-265
    • Godschalk, S.K.B.1
  • 23
    • 84859545124 scopus 로고    scopus 로고
    • Green success: Process-based environmental cost accounting - Implementation in SMEs in Germany
    • M. Bennett, P. Rikhardsson, S. Schaltegger, Springer Netherlands
    • T. Heupel, and N. Wendisch Green success: process-based environmental cost accounting - implementation in SMEs in Germany M. Bennett, P. Rikhardsson, S. Schaltegger, Environmental Management Accounting - Purpose and Progress 2003 Springer Netherlands 333 363
    • (2003) Environmental Management Accounting - Purpose and Progress , pp. 333-363
    • Heupel, T.1    Wendisch, N.2
  • 24
    • 84866484558 scopus 로고    scopus 로고
    • Using material/substance flow analysis to support sustainable development assessment: A literature review and outlook
    • C.-L. Huang, J. Vause, H.-W. Ma, and C.-P. Yu Using material/substance flow analysis to support sustainable development assessment: a literature review and outlook Resour. Conserv. Recycl. 68 2012 104 116
    • (2012) Resour. Conserv. Recycl. , vol.68 , pp. 104-116
    • Huang, C.-L.1    Vause, J.2    Ma, H.-W.3    Yu, C.-P.4
  • 25
    • 84869084759 scopus 로고    scopus 로고
    • Material flow cost accounting (MFCA) - Tool for the optimization of corporate production processes
    • J. Hyršlová, M. Vágner, and J. Palásek Material flow cost accounting (MFCA) - tool for the optimization of corporate production processes Bus. Manag. Educ. 9 2011 5 18
    • (2011) Bus. Manag. Educ. , vol.9 , pp. 5-18
    • Hyršlová, J.1    Vágner, M.2    Palásek, J.3
  • 28
    • 80455178809 scopus 로고    scopus 로고
    • Understanding environmental management accounting (EMA) adoption: A new institutional perspective
    • D. Jalaludin, M. Sulaiman, and N.N.N. Ahmed Understanding environmental management accounting (EMA) adoption: a new institutional perspective Soc. Responsib. J. 7 2011 540 557
    • (2011) Soc. Responsib. J. , vol.7 , pp. 540-557
    • Jalaludin, D.1    Sulaiman, M.2    Ahmed, N.N.N.3
  • 29
    • 84949859907 scopus 로고    scopus 로고
    • Austrian pilot projects on environmental management accounting following the un DSD EMA methodology
    • M. Bennett, P.M. Rikhardsson, S. Schaltegger, Kluwer Academic Publishers Dordrecht
    • C. Jasch Austrian pilot projects on environmental management accounting following the UN DSD EMA methodology M. Bennett, P.M. Rikhardsson, S. Schaltegger, Environmental Management Accounting - Purpose and Progress 2003 Kluwer Academic Publishers Dordrecht 75 88
    • (2003) Environmental Management Accounting - Purpose and Progress , pp. 75-88
    • Jasch, C.1
  • 30
    • 0037411990 scopus 로고    scopus 로고
    • The use of Environmental Management Accounting (EMA) for identifying environmental costs
    • C. Jasch The use of Environmental Management Accounting (EMA) for identifying environmental costs J. Clean. Prod. 11 2003 667 676
    • (2003) J. Clean. Prod. , vol.11 , pp. 667-676
    • Jasch, C.1
  • 31
    • 33745233814 scopus 로고    scopus 로고
    • How to perform an environmental management cost assessment in one day
    • C. Jasch How to perform an environmental management cost assessment in one day J. Clean. Prod. 14 2006 1194 1213
    • (2006) J. Clean. Prod. , vol.14 , pp. 1194-1213
    • Jasch, C.1
  • 33
    • 84876692494 scopus 로고    scopus 로고
    • Environmental management accounting: Comparing and linking requirements at micro and macro levels - A practitioner's view
    • R.L. Burritt, S. Schaltegger, M. Bennett, T. Pohjola, M. Csutora, Springer
    • C. Jasch Environmental management accounting: comparing and linking requirements at micro and macro levels - a practitioner's view R.L. Burritt, S. Schaltegger, M. Bennett, T. Pohjola, M. Csutora, Environmental Management Accounting and Supply Chain Management 2011 Springer 255 277
    • (2011) Environmental Management Accounting and Supply Chain Management , pp. 255-277
    • Jasch, C.1
  • 34
    • 84876689677 scopus 로고    scopus 로고
    • Environmental management accounting (EMA) case studies in Honduras - An integrated UNIDO project
    • C. Jasch, D. Ayres, and L. Bernaudat Environmental management accounting (EMA) case studies in Honduras - an integrated UNIDO project Issues Soc. Environ. Account. 4 2010 89 103
    • (2010) Issues Soc. Environ. Account. , vol.4 , pp. 89-103
    • Jasch, C.1    Ayres, D.2    Bernaudat, L.3
  • 35
    • 84855708891 scopus 로고    scopus 로고
    • Environmental management accounting pilot projects in Costa Rica
    • P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Springer
    • C. Jasch, and M. Danse Environmental management accounting pilot projects in Costa Rica P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Implementing Environmental Management Accounting 2005 Springer 343 364
    • (2005) Implementing Environmental Management Accounting , pp. 343-364
    • Jasch, C.1    Danse, M.2
  • 36
    • 33745236058 scopus 로고    scopus 로고
    • Pilot project on sustainability management accounting with the Styrian automobile cluster
    • C. Jasch, and A. Lavicka Pilot project on sustainability management accounting with the Styrian automobile cluster J. Clean. Prod. 14 2006 1214 1227
    • (2006) J. Clean. Prod. , vol.14 , pp. 1214-1227
    • Jasch, C.1    Lavicka, A.2
  • 37
    • 77956479680 scopus 로고    scopus 로고
    • The IFAC international guidance document on environmental management accounting
    • S. Schaltegger, M. Bennett, R.L. Burritt, C.M. Jasch, Springer
    • C. Jasch, and D.E. Savage The IFAC international guidance document on environmental management accounting S. Schaltegger, M. Bennett, R.L. Burritt, C.M. Jasch, Environmental Management Accounting for Cleaner Production 2008 Springer 321 336
    • (2008) Environmental Management Accounting for Cleaner Production , pp. 321-336
    • Jasch, C.1    Savage, D.E.2
  • 38
    • 84901676293 scopus 로고    scopus 로고
    • CSR and environmental reporting in the Czech Republic and Romania: Country comparison of rules and practices
    • I. Jindrichovska, and I. Purcərea CSR and environmental reporting in the Czech Republic and Romania: country comparison of rules and practices Account. Manag. Inform. Syst. 10 2011 202 227
    • (2011) Account. Manag. Inform. Syst. , vol.10 , pp. 202-227
    • Jindrichovska, I.1    Purcərea, I.2
  • 39
    • 84946058270 scopus 로고    scopus 로고
    • The application of MFCA analysis in process improvement: A case study of plastics packaging factory in Thailand
    • Y.-K. Lin, Y.-C. Tsao, S.-W. Lin, Springer Singapore
    • C. Kasemset, S. Sasiopars, and S. Suwiphat The application of MFCA analysis in process improvement: a case study of plastics packaging factory in Thailand Y.-K. Lin, Y.-C. Tsao, S.-W. Lin, Proceedings of the Institute of Industrial Engineers Asian Conference 2013 2013 Springer Singapore 353 361
    • (2013) Proceedings of the Institute of Industrial Engineers Asian Conference 2013 , pp. 353-361
    • Kasemset, C.1    Sasiopars, S.2    Suwiphat, S.3
  • 41
    • 84855708891 scopus 로고    scopus 로고
    • Environmental management accounting practices in Japan
    • P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Springer
    • K. Kokubu, and E. Nashioka Environmental management accounting practices in Japan P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Implementing Environmental Management Accounting 2005 Springer 321 342
    • (2005) Implementing Environmental Management Accounting , pp. 321-342
    • Kokubu, K.1    Nashioka, E.2
  • 42
    • 84919481669 scopus 로고    scopus 로고
    • Material flow cost accounting: Significance and practical approach
    • J. Kauffman, K.-M. Lee, Springer Netherlands
    • K. Kokubu, and H. Tachikawa Material flow cost accounting: significance and practical approach J. Kauffman, K.-M. Lee, Handbook of Sustainable Engineering 2013 Springer Netherlands 351 369
    • (2013) Handbook of Sustainable Engineering , pp. 351-369
    • Kokubu, K.1    Tachikawa, H.2
  • 43
    • 84949778615 scopus 로고    scopus 로고
    • Using software systems to support environmental accounting instruments
    • P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Springer
    • C. Lang, D. Heubach, and T. Loew Using software systems to support environmental accounting instruments P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Implementing Environmental Management Accounting 2005 Springer 143 168
    • (2005) Implementing Environmental Management Accounting , pp. 143-168
    • Lang, C.1    Heubach, D.2    Loew, T.3
  • 45
    • 48949091607 scopus 로고    scopus 로고
    • Environmental cost accounting: Classifying and comparing selected approaches
    • M. Bennett, P. Rikhardsson, S. Schaltegger, Springer Netherlands
    • T. Loew Environmental cost accounting: classifying and comparing selected approaches M. Bennett, P. Rikhardsson, S. Schaltegger, Environmental Management Accounting - Purpose and Progress 2003 Springer Netherlands 41 56
    • (2003) Environmental Management Accounting - Purpose and Progress , pp. 41-56
    • Loew, T.1
  • 47
    • 79955712063 scopus 로고    scopus 로고
    • Collaborative activity with business partners for improvement of product environmental performance using LCA
    • K. Nakano, and M. Hirao Collaborative activity with business partners for improvement of product environmental performance using LCA J. Clean. Prod. 19 2011 1189 1197
    • (2011) J. Clean. Prod. , vol.19 , pp. 1189-1197
    • Nakano, K.1    Hirao, M.2
  • 49
    • 84859549866 scopus 로고    scopus 로고
    • Implementing material flow cost accounting in a pharmaceutical company
    • S. Schaltegger, M. Bennett, R.L. Burritt, C.M. Jasch, Springer
    • Y. Onishi, K. Kokubu, and M. Nakajima Implementing material flow cost accounting in a pharmaceutical company S. Schaltegger, M. Bennett, R.L. Burritt, C.M. Jasch, Environmental Management Accounting for Cleaner Production 2009 Springer 395 409
    • (2009) Environmental Management Accounting for Cleaner Production , pp. 395-409
    • Onishi, Y.1    Kokubu, K.2    Nakajima, M.3
  • 50
    • 84859552748 scopus 로고    scopus 로고
    • Challenges in implementing environmental management accounting tools: The case of a nonprofit forestry organization
    • K.G. Papaspyropoulos, V. Blioumis, A.S. Christodoulou, P.K. Birtsas, and K.E. Skordas Challenges in implementing environmental management accounting tools: the case of a nonprofit forestry organization J. Clean. Prod. 29-30 2012 132 143
    • (2012) J. Clean. Prod. , vol.29-30 , pp. 132-143
    • Papaspyropoulos, K.G.1    Blioumis, V.2    Christodoulou, A.S.3    Birtsas, P.K.4    Skordas, K.E.5
  • 51
    • 27844490070 scopus 로고    scopus 로고
    • Social and environmental accountability research: A view from the commentary box
    • L.D. Parker Social and environmental accountability research: a view from the commentary box Account. Audit. Account. J. 18 2005 842 960
    • (2005) Account. Audit. Account. J. , vol.18 , pp. 842-960
    • Parker, L.D.1
  • 52
    • 77956479680 scopus 로고    scopus 로고
    • The development of environmental management accounting: An institutional view
    • S. Schaltegger, M. Bennett, R.L. Burritt, C.M. Jasch, Springer
    • W. Qian, and R.L. Burritt The development of environmental management accounting: an institutional view S. Schaltegger, M. Bennett, R.L. Burritt, C.M. Jasch, Environmental Management Accounting for Cleaner Production 2008 Springer 233 248
    • (2008) Environmental Management Accounting for Cleaner Production , pp. 233-248
    • Qian, W.1    Burritt, R.L.2
  • 53
    • 78650213239 scopus 로고    scopus 로고
    • Environmental management accounting in local government: A case of waste management
    • W. Qian, R.L. Burritt, and G. Monroe Environmental management accounting in local government: a case of waste management Account. Audit. Account. J. 24 2011 93 128
    • (2011) Account. Audit. Account. J. , vol.24 , pp. 93-128
    • Qian, W.1    Burritt, R.L.2    Monroe, G.3
  • 55
    • 84857963692 scopus 로고    scopus 로고
    • A boundaries and flows perspective of green supply chain management
    • J. Sarkis A boundaries and flows perspective of green supply chain management Supply Chain Manag. 17 2012 202 216
    • (2012) Supply Chain Manag. , vol.17 , pp. 202-216
    • Sarkis, J.1
  • 56
    • 84893496439 scopus 로고    scopus 로고
    • Environmental management accounting: Current practice and future trends in Argentina
    • P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Springer Netherlands
    • G.M. Scavone Environmental management accounting: current practice and future trends in Argentina P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Implementing Environmental Management Accounting: Status and Challenges vol. 18 2005 Springer Netherlands 257 277
    • (2005) Implementing Environmental Management Accounting: Status and Challenges , vol.18 , pp. 257-277
    • Scavone, G.M.1
  • 57
    • 33745270548 scopus 로고    scopus 로고
    • Challenges in internal environmental management reporting in Argentina
    • G.M. Scavone Challenges in internal environmental management reporting in Argentina J. Clean. Prod. 14 2006 1276 1285
    • (2006) J. Clean. Prod. , vol.14 , pp. 1276-1285
    • Scavone, G.M.1
  • 59
    • 84864973349 scopus 로고    scopus 로고
    • Carbon accounting for sustainability and management. Status quo and challenges
    • S. Schaltegger, and M. Csutora Carbon accounting for sustainability and management. Status quo and challenges J. Clean. Prod. 36 2012 1 16
    • (2012) J. Clean. Prod. , vol.36 , pp. 1-16
    • Schaltegger, S.1    Csutora, M.2
  • 61
    • 84858710554 scopus 로고    scopus 로고
    • Tapping environmental accounting potentials of beer brewing. Information needs for successful cleaner production
    • S. Schaltegger, T. Viere, and D. Zvezdov Tapping environmental accounting potentials of beer brewing. Information needs for successful cleaner production J. Clean. Prod. 29-30 2012 1 10
    • (2012) J. Clean. Prod. , vol.29-30 , pp. 1-10
    • Schaltegger, S.1    Viere, T.2    Zvezdov, D.3
  • 62
    • 84949799138 scopus 로고    scopus 로고
    • Current trends in environmental cost accounting - And its interaction with eco-efficiency performance measurement and indicators
    • P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Springer
    • S. Schaltegger, and M. Wagner Current trends in environmental cost accounting - and its interaction with eco-efficiency performance measurement and indicators P.M. Rikhardsson, M. Bennett, J.J. Bouma, S. Schaltegger, Implementing Environmental Management Accounting 2005 Springer 45 62
    • (2005) Implementing Environmental Management Accounting , pp. 45-62
    • Schaltegger, S.1    Wagner, M.2
  • 64
    • 84892114036 scopus 로고    scopus 로고
    • Efficient eco-management using ECO-Integral - How to save costs and natural resources at the same time
    • M. Bennett, J.J. Bouma, T. Walters, Kluwer Dordrecht
    • W. Scheide, G. Dold, and S. Enzler Efficient eco-management using ECO-Integral - how to save costs and natural resources at the same time M. Bennett, J.J. Bouma, T. Walters, Environmental Management Accounting: Informational and Institutional Developments 2002 Kluwer Dordrecht 93 111
    • (2002) Environmental Management Accounting: Informational and Institutional Developments , pp. 93-111
    • Scheide, W.1    Dold, G.2    Enzler, S.3
  • 65
    • 84939622694 scopus 로고    scopus 로고
    • Material flow cost accounting as an approach to improve resource efficiency in manufacturing companies
    • M. Schmidt, and M. Nakajima Material flow cost accounting as an approach to improve resource efficiency in manufacturing companies Resources 2 2013 358 369
    • (2013) Resources , vol.2 , pp. 358-369
    • Schmidt, M.1    Nakajima, M.2
  • 66
    • 84919493494 scopus 로고    scopus 로고
    • Integration of external costs and environmental impacts in material flow cost accounting - A life cycle oriented approach
    • E. Guenther, A. Bergmann, Springer Singapore
    • D. Schrack, and H.K. Prammer Integration of external costs and environmental impacts in material flow cost accounting - a life cycle oriented approach E. Guenther, A. Bergmann, Proceedings from the EMAN-EU 2013 Conference on Material Flow Cost Accounting 2013 Springer Singapore 150 154
    • (2013) Proceedings from the EMAN-EU 2013 Conference on Material Flow Cost Accounting , pp. 150-154
    • Schrack, D.1    Prammer, H.K.2
  • 67
    • 84868577890 scopus 로고    scopus 로고
    • Sustainable consumption and production: How to make it possible
    • J. Staniskis Sustainable consumption and production: how to make it possible Clean. Technol. Environ. Policy 14 2012 1015 1022
    • (2012) Clean. Technol. Environ. Policy , vol.14 , pp. 1015-1022
    • Staniskis, J.1
  • 68
    • 33749441431 scopus 로고    scopus 로고
    • Industrial waste minimization - Experience from Lithuania
    • J.K. Staniskis, and Z. Stasiskiene Industrial waste minimization - experience from Lithuania Waste Manag. Res. 23 2005 282 290
    • (2005) Waste Manag. Res. , vol.23 , pp. 282-290
    • Staniskis, J.K.1    Stasiskiene, Z.2
  • 69
    • 33745241391 scopus 로고    scopus 로고
    • Environmental management accounting in Lithuania: Exploratory study of current practices, opportunities and strategic intents
    • J.K. Staniskis, and Z. Stasiskiene Environmental management accounting in Lithuania: exploratory study of current practices, opportunities and strategic intents J. Clean. Prod. 14 2006 1252 1261
    • (2006) J. Clean. Prod. , vol.14 , pp. 1252-1261
    • Staniskis, J.K.1    Stasiskiene, Z.2
  • 70
    • 1242316576 scopus 로고    scopus 로고
    • Flow cost accounting, an accounting approach based on the actual flows of materials
    • M. Bennett, J.J. Bouma, T. Walters, Kluwer Dordrecht
    • M. Strobel, and C. Redmann Flow cost accounting, an accounting approach based on the actual flows of materials M. Bennett, J.J. Bouma, T. Walters, Environmental Management Accounting: Informational and Institutional Developments 2002 Kluwer Dordrecht 67 82
    • (2002) Environmental Management Accounting: Informational and Institutional Developments , pp. 67-82
    • Strobel, M.1    Redmann, C.2
  • 71
    • 0031477536 scopus 로고    scopus 로고
    • What's the use of theory?
    • G. Thomas What's the use of theory? Harv. Educ. Rev. 67 1997 75 104
    • (1997) Harv. Educ. Rev. , vol.67 , pp. 75-104
    • Thomas, G.1
  • 72
    • 77950635347 scopus 로고    scopus 로고
    • 'Counting what counts' - Raising transparency through environmental management accounting at Siemens
    • M. Bennett, J.J. Bouma, T. Walters, Kluwer Dordrecht
    • R. Thurm 'Counting what counts' - raising transparency through environmental management accounting at Siemens M. Bennett, J.J. Bouma, T. Walters, Environmental Management Accounting: Informational and Institutional Developments 2002 Kluwer Dordrecht 123 135
    • (2002) Environmental Management Accounting: Informational and Institutional Developments , pp. 123-135
    • Thurm, R.1
  • 73
    • 84992782655 scopus 로고    scopus 로고
    • Writing integrative literature reviews: Guidelines and examples
    • R.J. Torraco Writing integrative literature reviews: guidelines and examples Hum. Resour. Dev. Rev. 4 2005 356 367
    • (2005) Hum. Resour. Dev. Rev. , vol.4 , pp. 356-367
    • Torraco, R.J.1
  • 75
    • 84864968585 scopus 로고    scopus 로고
    • Integrating information about the cost of carbon through activity-based costing
    • W.-H. Tsai, Y.-S. Shen, P.-L. Lee, H.-C. Chen, L. Kuo, and C.-C. Huang Integrating information about the cost of carbon through activity-based costing J. Clean. Prod. 36 2012 102 111
    • (2012) J. Clean. Prod. , vol.36 , pp. 102-111
    • Tsai, W.-H.1    Shen, Y.-S.2    Lee, P.-L.3    Chen, H.-C.4    Kuo, L.5    Huang, C.-C.6
  • 76
    • 84919490283 scopus 로고    scopus 로고
    • The benefit side of environmental activities and the connection with company value
    • R.L. Burritt, S. Schaltegger, M. Bennett, T. Pohjola, M. Csutora, Springer
    • H. Ván, and S. Gärtner The benefit side of environmental activities and the connection with company value R.L. Burritt, S. Schaltegger, M. Bennett, T. Pohjola, M. Csutora, Environmental Management Accounting and Supply Chain Management 2011 Springer 281 300
    • (2011) Environmental Management Accounting and Supply Chain Management , pp. 281-300
    • Ván, H.1    Gärtner, S.2
  • 78
    • 80052133960 scopus 로고    scopus 로고
    • Supply chain information in environmental management accounting - The case of a Vietnamese coffee exporter
    • T. Viere, S. Schaltegger, and J. von Enden Supply chain information in environmental management accounting - the case of a Vietnamese coffee exporter Issues Soc. Environ. Account. 1 2007 296 310
    • (2007) Issues Soc. Environ. Account. , vol.1 , pp. 296-310
    • Viere, T.1    Schaltegger, S.2    Von Enden, J.3
  • 79
    • 84944908038 scopus 로고    scopus 로고
    • Life cycle and supply chain information in environmental management accounting: A coffee case study
    • R.L. Burritt, S. Schaltegger, M. Bennett, T. Pohjola, M. Csutora, Springer
    • T. Viere, J. von Enden, and S. Schaltegger Life cycle and supply chain information in environmental management accounting: a coffee case study R.L. Burritt, S. Schaltegger, M. Bennett, T. Pohjola, M. Csutora, Environmental Management Accounting and Supply Chain Management 2011 Springer 23 40
    • (2011) Environmental Management Accounting and Supply Chain Management , pp. 23-40
    • Viere, T.1    Von Enden, J.2    Schaltegger, S.3
  • 80
    • 84878996446 scopus 로고    scopus 로고
    • Construction and use of environmental management accounting systems with the REA business ontology
    • H. Weigand, and P. Elsas Construction and use of environmental management accounting systems with the REA business ontology J. Emerg. Tech. Account. 9 2013 25 46
    • (2013) J. Emerg. Tech. Account. , vol.9 , pp. 25-46
    • Weigand, H.1    Elsas, P.2
  • 81
    • 84876676470 scopus 로고    scopus 로고
    • Implementing environmental cost accounting in small and medium-sized companies
    • P.M. Rikhardsson, Springer
    • N. Wendisch, and T. Heupel Implementing environmental cost accounting in small and medium-sized companies P.M. Rikhardsson, Implementing Environmental Management Accounting 2005 Springer 193 205
    • (2005) Implementing Environmental Management Accounting , pp. 193-205
    • Wendisch, N.1    Heupel, T.2
  • 82
    • 33344458021 scopus 로고    scopus 로고
    • Theory and practice of environmental management accounting: Experience of implementation in China
    • L. Xiaomei Theory and practice of environmental management accounting: experience of implementation in China Int. J. Tech. Manag. Sustain. Dev. 3 2004 47 57
    • (2004) Int. J. Tech. Manag. Sustain. Dev. , vol.3 , pp. 47-57
    • Xiaomei, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.