Material Flow Cost Accounting
Material Flow Cost Accounting
Material Flow Cost Accounting
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Call for papers for a special issue of the Journal of Cleaner Production We invite review papers, methodological papers, and case
Managing material and energy flows has been one of the core studies that include but are not restricted to the following
issues of cleaner production in research and practice for decades
and consequently resource and energy efficiency in companies has Topical areas:
been improved steadily. Nevertheless the analyses were often MFCA in supply chains, both upstream and downstream to
restricted to single projects; mostly the focus of the research was on improve efficiency
physical flows, sometimes followed by a monetary evaluation. In Integration of external costs in MFCA
order to support companies in better understanding both the Methodological issues of MFCA
environmental and financial consequences of their material and Relationship of MFCA to other instruments of Environmental
energy use the International Organization for Standardization has Management Accounting
developed a standard on Material Flow Cost Accounting (MFCA), Reviews of existing MFCA studies
that was released in September 2011. Case studies in large and small and medium sized companies
In order to motivate research on this topic the conference Implementation issues of MFCA
theme of The Environmental and Sustainability Management Mainstreaming of MFCA
Accounting Network on March, 21e22 2013 hosted by the Chair
This Journal of Cleaner Production special issue is intended to
of Environmental Management and Accounting at Technische
provide academics, practitioners and other interested parties
Universitaet Dresden in Germany will be “Material Flow Cost
a better understanding of material and energy flows and their
Accounting” followed by a special issue of the Journal of Cleaner
integration into management accounting. Academics shall get
Production. By announcing this special issue almost two years in
insights in methodological and theoretical issues as well as linkages
advance we want to encourage the scientific community to start
to other areas of management research. Plant managers, accoun-
projects that can be presented at the EMAN conference in March
tants and supply chain managers will get impulses for decision-
2013 in Dresden and submitted for publication by June 2013.
making, engineers and scientists for designing processes more
This special issue will continue the discussion of environmental
efficiently.
accounting in the Journal of Cleaner Production and encourage both
This special issue will include comprehensive reviews, theo-
researchers and practitioners to address this topic relevant for all
retical frameworks, broad empirical studies, case studies and
organizations that use materials and energy, regardless of their
applied studies. Book reviews and editorials are also most
products, size, structure, location, and existing management and
welcome.
accounting systems.
Tentative schedule