Considerations on Initiatives to Promote The Application of Material Flow Cost Accounting: Evidence from India

  • Authors

    • Shahid Husain Assistant Professor, Department of Accounting, College of Administrative and Financial Sciences, Saudi Electronic University, Jeddah, Saudi Arabia
    • Abubkr Ahmed Elhadi Abdelraheem Department of Accounting, College of Business Administration in Hawtat Bani Tamim, Prince Sattam Bin Abdulaziz University, Hawtat Bani Tamim, Saudi Arabia
    • Ashraf Imam Curriculum Specialist-Business, Abu Dhabi Vocational Education and Training Institute (ADVETI), Abu Dhabi, UAE
    • Imran Ahmad Khan Associate Professor, S.K. College of Business, Aligarh, India
    https://doi.org/10.14419/6hemrj30

    Received date: June 23, 2025

    Accepted date: July 29, 2025

    Published date: August 6, 2025

  • environment, MFCA, suspension, continuation, resumption, efforts

  • Abstract

    Material flow cost accounting (MFCA) has attracted attention as a representative method of environmental management accounting. However, there are many cases in India where companies have stopped applying MFCA after its introduction. This study examines the criteria for the successful application of MFCA. It conducts a comparative analysis of Pacelile, a company that has applied MFCA for a long time, and Saersa Corporation, a company that stopped MFCA after applying MFCA for a certain period, focusing on the process after the introduction of MFCA. The case study will focus on the process after the introduction of MFCA and conduct a comparative analysis of the two companies. Through these case studies, we will explore the desired forms of MFCA implementation and the efforts to realize those forms.

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  • How to Cite

    Husain , S. ., Abdelraheem , A. A. E. ., Imam , A. ., & Khan , I. A. . (2025). Considerations on Initiatives to Promote The Application of Material Flow Cost Accounting: Evidence from India. International Journal of Accounting and Economics Studies, 12(4), 178-183. https://doi.org/10.14419/6hemrj30