Sharing Information of MFCA in the Supply Chain: A Study Based on the Theory of Inter-organizational Management Accounting

Abstract

Material flow cost accounting (MFCA) is an environmental management accounting tool for increasing resource efficiency. By using MFCA in the supply chain, we can more effectively reduce costs and waste. However, sharing MFCA information in the supply chain is difficult and requires investigation. This paper discusses the sharing of MFCA information in the supply chain. Because several studies have discussed information sharing in inter-organizational management accounting research, in this study, we use the theory of inter-organizational management accounting.