Dynamic capabilities for a "circular accounting" and material flows in a circular economy
Aranda-Usón, Alfonso (Universidad de Zaragoza) ; Scarpellini, Sabina (Universidad de Zaragoza) ; Moneva, José M. (Universidad de Zaragoza)
Resumen: Tools 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.
Idioma: Inglés
DOI: 10.1016/j.resconrec.2024.107756
Año: 2024
Publicado en: Resources, Conservation and Recycling 209 (2024), 107756 [12 pp.]
ISSN: 0921-3449
Financiación: info:eu-repo/grantAgreement/ES/DGA/S33-23R
Financiación: info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00
Tipo y forma: Article (Published version)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes.
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Idioma: Inglés
DOI: 10.1016/j.resconrec.2024.107756
Año: 2024
Publicado en: Resources, Conservation and Recycling 209 (2024), 107756 [12 pp.]
ISSN: 0921-3449
Financiación: info:eu-repo/grantAgreement/ES/DGA/S33-23R
Financiación: info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00
Tipo y forma: Article (Published version)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. Exportado de SIDERAL (2024-07-11-08:38:44)
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Record created 2024-07-11, last modified 2024-07-11