ISO 14051: una nueva era para la aplicación e investigación sobre MFCA

ISO 14051: A new era for MFCA implementation and research

Palabras clave: Contabilidad de costes del flujo de materiales, ISO 14051, Práctica, Investigación en el futuro, Difusión de la innovación

Resumen

La contabilidad de costes del flujo de materiales (MFCA) es una herramienta diseñada para fomentar la eficiencia ecológica en organismos al centrarse en una reducción del uso de materiales y en las mejoras relacionadas con el rendimiento económico de las empresas. Permite identificar las situaciones beneficiosas para ambas partes en las que puedan mejorar tanto el rendimiento monetario como el ambiental. La Organización Internacional de Normalización ha creado recientemente el estándar ISO 14051, que podría suponer un cambio sustancial en la puesta en marcha de la MFCA y la investigación. Basándose en la teoría de difusión de la innovación de Rogers (2003) y centrando la atención en las primeras 2 fases del proceso de innovación-decisión, conocimiento y persuasión, el presente estudio pretende analizar la MFCA y predecir cómo se espera que el lanzamiento del ISO 14051 influya en la implantación de la MFCA por las empresas, y lo que esto significaría para las futuras actividades de investigación. El análisis reveló que, en combinación con el ISO, la MFCA está bien posicionada respecto a la teoría de Rogers, con una tendencia en el futuro de ver una mayor difusión de la MFCA y que, a medida que las tasas de puesta en marcha sean mayores, surgirán más oportunidades de investigación en este campo. Entre las áreas específicas identificadas como resultado del análisis se incluyen: la introducción de nuevos métodos de investigación, la necesidad de una investigación teóricamente informada y el potencial de enfrentarse a nuevas cuestiones de investigación anteriormente consideradas inviables.

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Biografía del autor/a

Katherine Leanne Christ

Lecturer in Accounting

GPO Box 2471
ADELAIDE
5001
AUSTRALIA

Roger L. Burritt

 

 

Citas

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Publicado
01-01-2016
Cómo citar
Christ, K. L., & Burritt, R. L. (2016). ISO 14051: una nueva era para la aplicación e investigación sobre MFCA. Revista De Contabilidad - Spanish Accounting Review, 19(1), 1-9. https://doi.org/10.1016/j.rcsar.2015.01.006
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Artículos