Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME)

• Main Authors: Sulong, Farizah, Sulaiman, Maliah, Mohd Alwi, Norhayati
• Format: Article
• Language: English; English; English
• Published: Elsevier Inc. 2015
• Subjects: HJ9701 Public accounting
• Online Access: http://irep.iium.edu.my/50809/1/50809_Material_Flow_Cost_Accounting_%28MFCA%29.pdf; http://irep.iium.edu.my/50809/2/50809_Material_Flow_Cost_Accounting_%28MFCA%29__WOS.pdf; http://irep.iium.edu.my/50809/3/50809_Material_Flow_Cost_Accounting_%28MFCA%29__SCOPUS.pdf; http://irep.iium.edu.my/50809/; http://www.sciencedirect.com/science/article/pii/S0959652614008610

The introduction of Material Flow Cost Accounting (MFCA) to five companies under the Malaysia Productivity Corporation (MPC) project has shown that these companies have indeed achieved simultaneous benefits of economic gains and environmental sustainability. This paper highlights the experience of o...