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| Formato: | Artículo científico |
| Lenguaje: | en |
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Asociación Española de Profesores Universitarios de Contabilidad
2016
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| Acceso en línea: | https://www.redalyc.org/articulo.oa?id=359744749001 |
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- ISO 14051: A new era for MFCA implementation and research Katherine L. Christ Roger L. Burritt Economía y Finanzas Practice ISO 14051 Future research Diffusion of innovation Material flow cost accounting Material flow cost accounting (MFCA) is a tool designed to encourage eco-efficiency in organizations by focusing on a reduction in use of materials and related improvements in economic performance of corporations. It provides a way to identify win–win situations where monetary and environmental per- formance can both be improved. But take-up by business is slow, which seems to go against the notion of strong competition driving economic performance. A recent standard, ISO 14051, has been produced by the International Organization for Standardization, and could bring substantial change to MFCA imple- mentation and research. Drawing on Rogers (2003) theory of diffusion of innovation, and with a focus on the first two stages of the innovation-decision process, knowledge and persuasion, this study sought to analyze MFCA and predict how the 2011 release of ISO 14051 might be expected to influence take-up of MFCA by business, and what this might mean for future research. The analysis revealed that, when combined with ISO involvement, MFCA is well placed in terms of Rogers’ theory, with the future likely to see increased diffusion of MFCA and, as adoption rates increase, more opportunities for research in this area. Specific areas identified as a result of the analysis include: the introduction of new research meth- ods, the need for theoretically informed research, and the potential to address new research questions previously considered impractical. 2016 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359744749001 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.19