000136121 001__ 136121
000136121 005__ 20240711103552.0
000136121 0247_ $$2doi$$a10.1016/j.resconrec.2024.107756
000136121 0248_ $$2sideral$$a139068
000136121 037__ $$aART-2024-139068
000136121 041__ $$aeng
000136121 100__ $$0(orcid)0000-0001-6673-4945$$aAranda-Usón, Alfonso$$uUniversidad de Zaragoza
000136121 245__ $$aDynamic capabilities for a "circular accounting" and material flows in a circular economy
000136121 260__ $$c2024
000136121 5060_ $$aAccess copy available to the general public$$fUnrestricted
000136121 5203_ $$aTools as material flows cost accounting contribute to the introduction of the circular economy in companies, but praxis of these tools adapted to circular environments are scarce and the lack of accounting references makes its application difficult, particularly in SMEs. In addition, the circular economy requires of specific dynamic capabilities for environmental accounting practices to reflect the different alternatives for closing materials, stocks, and resources loops. To address the dimensioning of circular flows and their relative costs, this study offers a simplified application at a small scale of material flows cost accounting methodology based on the results of an agri-food case study in Spain using a dual approach, Ultimately, the accounting implications derived from the introduction of circular models are defined in this study to analyze firms' specific circular accounting capabilities applied by small companies to less complex processes than those usually studied in the previous literature.
000136121 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S33-23R$$9info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00
000136121 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc$$uhttp://creativecommons.org/licenses/by-nc/3.0/es/
000136121 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000136121 700__ $$0(orcid)0000-0001-7077-5352$$aScarpellini, Sabina$$uUniversidad de Zaragoza
000136121 700__ $$0(orcid)0000-0003-1619-8042$$aMoneva, José M.$$uUniversidad de Zaragoza
000136121 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000136121 773__ $$g209 (2024), 107756 [12 pp.]$$pResour. conserv. recycl.$$tResources, Conservation and Recycling$$x0921-3449
000136121 8564_ $$s9272894$$uhttps://zaguan.unizar.es/record/136121/files/texto_completo.pdf$$yVersión publicada
000136121 8564_ $$s2666788$$uhttps://zaguan.unizar.es/record/136121/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000136121 909CO $$ooai:zaguan.unizar.es:136121$$particulos$$pdriver
000136121 951__ $$a2024-07-11-08:38:44
000136121 980__ $$aARTICLE