Integration of Material Flow Cost Accounting and Cleaner Production Technology in Achieving Sustainability: A Literature Review

Abstract

An attempt has been made, though this present paper, to develop a theoretical rationale for the integration between model based on material flow cost accounting and cleaner production and is role in achieving sustainability. this study consolidates theoretical and production management journals to develop a structured model of the integration process. the study concludes that MFCA is a significant predictor of performance efficiency and prerequisite ratios for production efficiency and corporate efficiency. it also highlights that cleaner production technology is able to companies' environment behavior and sustainable performance. the review finds important shortcomings, such as a lack of longitudinal and cross-cultural research to utilize the merging approach between MFCA and CP technology to foster sustainability. and it encourages negative and positive dimension research to enhance sustainable organizational operations. concrete suggestions are made on the industrial side to improve and accelerate the transition toward more energy efficient and sustainable ways of production.