This dissertation examines the state of development of the environmental cost accounting method material flow cost accounting (MFCA). To counter the ever more serious environmental problems such as resource depletion and climate change, environmental management research is searching for solutions on how companies can use the Earth's resources more efficiently. Unlike financial data, resource efficiency data is rarely used for corporate management. Managers have limited attention and specific goals, which is why MFCA links financial data with resource consumption data, making quantities of waste and emissions more visible and controllable. Regardless of its 30-year history, from a theoretical point of view there is no clear picture regarding the accounting method MFCA. While there are some MFCA case studies that demonstrate that MFCA works for its intended purposes, such as detecting inefficiencies, the rather limited number of individual case studies is not sufficient for a general assessment of the method. In addition, practitioners lack a systematic classification of MFCA into categories of conventional accounting methods in order to evaluate the applicability of MFCA in existing accounting systems. Moreover, in spite of a clear exemplification of the accounting method in DIN EN ISO Standard 14051, there is a lack of knowledge about the reasons behind the low diffusion of MFCA in business practice. With this in mind, the dissertation applies the elements of the constructive approach, an approach to solving practical problems, to investigate to what extent MFCA is suitable for addressing the problem, namely the inefficient use of materials in companies, by considering the theoretical connections and contributions as well as the practical relevance and functionality of the MFCA method. To this end, this dissertation examines the relation of MFCA with traditional methods and principles of cost accounting by means of a survey and a literature review. Furthermore, the contribution of MFCA to improving environmental sustainability is explored. Moreover, this dissertation analyzes the practical relevance of MFCA through a meta-synthesis of MFCA case studies. In addition, to better understand the practical functioning of MFCA, the dissertation uses a survey to investigate how MFCA is embedded in the control systems of environmental management which aim to improve and widen the circular economy. The contribution of this dissertation to knowledge about MFCA in theory and practice is diverse. The theoretical classification of MFCA in traditional cost accounting relativizes earlier points of criticism of MFCA and improves the theoretical basis of MFCA. In addition, the meta-synthesis of the case studies enables generalized statements about the ecological and economic effects of MFCA for the first time. Furthermore, the examination of the relationship between MFCA and environmental management control systems in the company reveals the importance of personnel controls in the application of MFCA. In addition, MFCA has been shown to contribute to the Sustainable Development Goals. Based on these findings, researchers and practitioners should be able to better understand the MFCA method and thereby improve the use and diffusion of innovative management instruments such as MFCA. As a result, researchers can contribute to economic and ecological improvements of products and production processes and thus to more sustainable consumption and production, as required in Sustainable Development Goal No. 12.:Summary I Table of Contents III List of Figures IV List of Tables V Abbreviations VI 1 Introduction 1 2 Research articles of the cumulative dissertation 3 2.1 Overview of the research articles 3 2.2 Material flow cost accounting in the light of the conventional cost accounting understanding: attempt at rapprochement (Materialflusskostenrechnung im Lichte eines klassischen Kostenrechnungsverständnisses: Versuch einer Annäherung) (Article 1) 12 2.3 What effects does material flow cost accounting have for companies? Evidence from a case studies analysis (Article 2) 14 2.4 Enhancing the circular economy: Incorporating material flow thinking into business through environmental management control systems (Article 3) 17 2.5 Human needs and Sustainable Development Goals in science and in management accounting (Article 4) 21 3 References 24 Appendix A: Article 1 Appendix B: Article 2 Appendix C: Article 3 Appendix D: Article 4 / Die vorliegende Dissertation untersucht den Entwicklungsstand der Umweltkostenrechnungsmethode Materialflusskostenrechnung (MFKR). Um den immer größer werdenden Umweltproblemen wie Ressourcenverknappung und Klimawandel zu begegnen, sucht die Umweltmanagementforschung nach Lösungen, wie Unternehmen die Ressourcen der Erde effizienter nutzen können. Im Gegensatz zu Finanzdaten werden Daten zur Ressourceneffizienz nur selten für die Unternehmensführung genutzt. Manager haben nur begrenzte Aufmerksamkeit und spezifische Ziele. Deshalb verknüpft MFKR Finanzdaten mit Daten zum Ressourcenverbrauch und macht so Abfallmengen und Emissionen sichtbarer und kontrollierbarer. Ungeachtet ihrer 30-jährigen Geschichte gibt es aus theoretischer Sicht kein klares Bild über die Rechnungslegungsmethode MFKR. Zwar gibt es einige MFKR-Fallstudien, die zeigen, dass MFKR für die beabsichtigten Zwecke funktioniert, z. B. zum Aufspüren von Ineffizienzen, doch reicht die recht begrenzte Zahl von Einzelfallstudien nicht für eine allgemeine Bewertung der Methode aus. Darüber hinaus fehlt den Praktikern eine systematische Einordnung der MFKR in die Kategorien der herkömmlichen Rechnungslegungsmethoden, um die Anwendbarkeit der MFKR in bestehenden Rechnungslegungssystemen zu bewerten. Darüber hinaus fehlt es trotz einer eindeutigen Veranschaulichung der Rechnungslegungsmethode in der DIN EN ISO-Norm 14051 an Wissen über die Gründe für die geringe Verbreitung der MFKR in der betrieblichen Praxis. Vor diesem Hintergrund untersucht die Dissertation mit den Elementen des konstruktiven Ansatzes, einem Ansatz zur Lösung praktischer Probleme, inwieweit die MFKR geeignet ist, das Problem des ineffizienten Materialeinsatzes in Unternehmen zu adressieren, indem sie die theoretischen Zusammenhänge und Beiträge sowie die praktische Relevanz und Funktionalität der MFKR-Methode berücksichtigt. Zu diesem Zweck wird in dieser Dissertation das Verhältnis der MFKR zu den traditionellen Methoden und Prinzipien der Kostenrechnung mittels einer Umfrage und einer Literaturübersicht untersucht. Außerdem wird der Beitrag der MFKR zur Verbesserung der ökologischen Nachhaltigkeit untersucht. Darüber hinaus wird in dieser Arbeit die praktische Relevanz von MFKR durch eine Metasynthese von MFKR-Fallstudien analysiert. Um die praktische Funktionsweise der MFKR besser zu verstehen, wird in der Dissertation außerdem anhand einer Umfrage untersucht, wie die MFKR in die Kontrollsysteme des Umweltmanagements eingebettet ist, die auf die Verbesserung und Ausweitung der Kreislaufwirtschaft abzielen. Der Beitrag dieser Dissertation zum Wissen über MFKR in Theorie und Praxis ist vielfältig. Die theoretische Einordnung der MFKR in die traditionelle Kostenrechnung relativiert frühere Kritikpunkte an der MFKR und verbessert die theoretischen Grundlagen der MFKR. Darüber hinaus ermöglicht die Meta-Synthese der Fallstudien erstmals generalisierte Aussagen über die ökologischen und ökonomischen Auswirkungen von MFKR. Die Untersuchung des Zusammenhangs zwischen MFKR und Umweltmanagement-Kontrollsystemen im Unternehmen zeigt zudem die Bedeutung von Personalkontrollen bei der Anwendung von MFKR. Darüber hinaus hat sich gezeigt, dass MFKR einen Beitrag zu den Zielen der nachhaltigen Entwicklung leisten. Auf der Grundlage dieser Erkenntnisse sollten Forscher und Praktiker in der Lage sein, die MFKR-Methode besser zu verstehen und dadurch die Anwendung und Verbreitung innovativer Managementinstrumente wie MFKR zu verbessern. Auf diese Weise können Forscher zu ökonomischen und ökologischen Verbesserungen von Produkten und Produktionsprozessen und damit zu nachhaltigerem Konsum und nachhaltigerer Produktion beitragen, wie dies im Ziel Nr. 12 für nachhaltige Entwicklung (Sustainable Development Goals) gefordert wird.:Summary I Table of Contents III List of Figures IV List of Tables V Abbreviations VI 1 Introduction 1 2 Research articles of the cumulative dissertation 3 2.1 Overview of the research articles 3 2.2 Material flow cost accounting in the light of the conventional cost accounting understanding: attempt at rapprochement (Materialflusskostenrechnung im Lichte eines klassischen Kostenrechnungsverständnisses: Versuch einer Annäherung) (Article 1) 12 2.3 What effects does material flow cost accounting have for companies? Evidence from a case studies analysis (Article 2) 14 2.4 Enhancing the circular economy: Incorporating material flow thinking into business through environmental management control systems (Article 3) 17 2.5 Human needs and Sustainable Development Goals in science and in management accounting (Article 4) 21 3 References 24 Appendix A: Article 1 Appendix B: Article 2 Appendix C: Article 3 Appendix D: Article 4

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)