MAPPING THE ACADEMIC LANDSCAPE OF MATERIAL FLOW COST ACCOUNTING (2003 – 2024): A SYSTEMATIC BIBLIOMETRIC ANALYSIS

A Systematic Bibliometric Analysis

Resumo

The growing emphasis on sustainability has led organizations to adopt tools that enhance both economic performance and environmental responsibility. Material Flow Cost Accounting (MFCA), within the Environmental Management Accounting (EMA) framework, has emerged as a relevant approach for improving resource efficiency. Despite its increasing application, a comprehensive global mapping of MFCA research remains limited. This study aims to analyze the academic production on MFCA through a bibliometric approach. A total of 159 peer-reviewed articles indexed in Web of Science and Scopus were selected based on predefined search criteria and analyzed using descriptive statistics and VOSviewer for network visualization. The results identify the most productive authors, key publications, leading countries, and keyword relationships, revealing a concentration of research in Germany, Japan, and Southeast Asia, alongside the underrepresentation of regions such as Latin America and the Caribbean. The study contributes by providing a structured overview of the MFCA literature, supporting researchers in understanding the development and configuration of the field within the EMA framework.