پارس پروژه پرتال خدمات دانشگاهی
این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۲ دارای ۱۵ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H777
سال نشر: ۲۰۲۲
نام ناشر (پایگاه داده): الزویر
نام مجله: Journal of Environmental Management
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۱۵ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۲ : حسابداری هزینه جریان مواد (MFCA) برای اقتصاد مدور: یک مطالعه تجربی از رابطه سه جانبه بین MFCA، عملکرد زیست محیطی، و عملکرد اقتصادی شرکت های ژاپنی
عنوان کامل انگلیسی:
Material flow cost accounting (MFCA) for the circular economy: An empirical study of the triadic relationship between MFCA, environmental performance, and the economic performance of Japanese companies
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Abstract
The purpose of this study is to address the question of whether material flow cost accounting (MFCA) can contribute to the circular economy. Because MFCA is an environmental management accounting tool that simultaneously assesses company material and financial flows, it is expected to contribute to the circular economy by assisting companies to achieve both environmental and economic goals through resource efficiency. In short, the expected linkages between MFCA, company environmental and economic goals, and the circular economy are inputs, outputs, and outcomes. However, there is a lack of consensus regarding its potential, perhaps because of the scarcity of studies, with most being models and case studies without readily generalizable results. To address this gap, we analyze the triadic relationship between MFCA, environmental performance, and economic performance using a two-stage regression of data from Japanese listed companies. The main findings are as follows. Companies that implement MFCA more proactively are more likely to improve their environmental performance in terms of energy consumption, CO2 emissions, and waste produced. In turn, those that improve their environmental performance are also more likely to improve their productivity, while those that specifically improve environmental performance in terms of waste produced are also more likely to increase in profitability. Consequently, because MFCA can improve several aspects of environmental performance by saving resources, it can improve productivity by improving a range of environmental performance indicators. In particular, MFCA can improve company productivity and thereby profit, at least by reducing the amount of waste produced. This supports the view that MFCA is an effective tool to contribute to the circular economy.
Keywords: Material flow cost accounting, Environmental performance, Economic performance, Circular economy, Sustainable development goals
۱.Introduction
Since the United Nations adopted the 2030 Agenda for Sustainable Development, with 17 Sustainable Development Goals (SDGs) as global policy instruments in 2015 (United Nations, 2015), the concept of sustainable development “meeting the needs of the present without compromising the ability of future generations to meet their own needs” (Bruntland, 1987) has drawn renewed attention. In line with this trend, companies are under unprecedented pressure to resolve the ecological and social justice issues facing sustainable development. This is because companies have specific strengths, including skills and resources for innovation, so they are expected to contribute more proactively than ever to achieve the SDGs (Nishitani et al., 2021a)…
۷.Conclusion
To achieve the circular economy, (eco) innovation “… through longlasting design, maintenance, repair, reuse, remanufacturing, refurbishing, and recycling” (Geissdoerfer et al., 2017, p. 759) is needed. However, this is not easy because barriers exist, including financial (measurement of the financial benefits; financial profitability), structural (missing information; unclear delegation of responsibility), operational (infrastructure/supply chain management), attitudinal (perception of sustainability; risk aversion), and technological (product design; integration into production processes) barriers (Ritzen and Sandstrom, 2017). Indeed, there is little evidence for the practical implementation of the circular economy (Ritzen and Sandstrom, 2017). However, while there are bottlenecks for companies seeking to conduct activities that contribute to the circular economy, the findings of this study support the implementation of MFCA to resolve these issues and establish a new company-level framework through inputs, outputs, and outcomes. Therefore, this study is justified, and it makes a new contribution to understanding the potential of MFCA in achieving the circular economy. Because the circular economy is a condition for sustainability, MFCA will also contribute to the SDGs (Geissdoerfer et al., 2017; Schroeder et al., 2019). Thus, we can indeed regard MFCA as an ideal (accounting) tool for companies to direct the circular economy and sustainable development in a strategic and socially acceptable manner…
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