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)