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Flow accounting : the next challenge for 21st century lean businesses

Darlington, John; Found, Pauline; Francis, Mark - In: Understanding the lean enterprise : strategies, …, (pp. 79-99). 2016

Persistent link: https://www.econbiz.de/10011346545

Expanding environmental management accounting : an experimental consturct to integrate material wastes and emission flows

Debnath, Somnath - In: International journal of business information systems : … 16 (2014) 2, pp. 119-133

Persistent link: https://www.econbiz.de/10010478252

The need of management accounting for problem-finding to develop mamagement accounting for sustainability

Nakajima, Michiyasu - In: Kansai University review of business and commerce 19 (2020), pp. 1-13

Persistent link: https://www.econbiz.de/10012616016

Reconstruction of the management accounting system based on material flow cost accounting (MFCA) and throughput accounting (TA) : expansion of the concept of opportunity cost

Nakajima, Michiyasu; Tobita, Kojiro - In: Kansai University review of business and commerce 18 (2019), pp. 35-49

Persistent link: https://www.econbiz.de/10011989231

Environmental and material flow cost accounting : principles and procedures

Jasch, Christine - 2009

Persistent link: https://www.econbiz.de/10013436857

Material flow cost accounting in Czech environment

Kovanicová, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 7-18

The theme of article is the draft of ISO 14051-Environmental Management - Material flow cost accounting - General …. The MFCA (as one of cost accounting methods) is in Czech Republic a part of management accounting (MA), which coincides … physical process. The environmental management accounting (EMA) is based on the same concept: it could be defined as a “green …

Persistent link: https://www.econbiz.de/10011459909