Mapping the Academic Landscape of Material Flow Cost Accounting (2003 – 2024):

A Systematic Bibliometric Analysis

Abstract

The growing emphasis on sustainability has led organizations to adopt tools that enhance both economic performance and environmental responsibility. Material Flow Cost Accounting (MFCA), integrated within the Environmental Management Accounting (EMA) framework, has emerged as a valuable method for quantifying material and energy flows, identifying inefficiencies, and improving resource optimization. MFCA is increasingly applied in practice, resulting in both significant financial and environmental improvements in several organizations. While prior studies have explored various aspects of MFCA research, a comprehensive global mapping of its academic development remains limited. This study presents a systematic bibliometric analysis to explore the evolution of MFCA research worldwide. Based on 159 peer-reviewed publications indexed in Web of Science and Scopus, the analysis identifies the most productive authors, key documents, leading countries, prominent journals, and keyword co-occurrences. The results are aligned with fundamental bibliometric laws and indicate a mature research field with a significant concentration of research efforts in developed countries — particularly Germany and Japan — as well as in emerging economies, especially in Southeast Asia. In contrast, regions such as Latin America and the Caribbean remain underrepresented. By mapping the trajectory of MFCA research, this study contributes to a better understanding of its academic development and its relevance to advancing the EMA framework.