Abedi, S., Daneshmand, A., & Nourian, S. (2019). Investigating the factors affecting green productivity growth in Iran’s economy. Economic Research Quarterly, 54(3), 633–658 (In Persian). https://doi.org/10.22059/jte.2019.72777
Ahangar Partovi, N., Yarahmadi, R., Shobeiri, S. M., Ghaffari, H., & Emami Meybodi, A. (2023). Designing a Qualitative Model of Circular Economy Education with the 3C Approach (Competency-Based) in Small and Medium Industries. Journals of Environmental Education and Sustainable Development, 11(3), 41-61 (In Persian). https://doi.org/10.30473/ee.2023.66437.2589
Alavi, S., Janatyan, N., & Zeinalnezhad, M. (2024). Benchmarking of fifteen urban services units of Isfahan Municipality by using aggressive data envelopment analysis. System Engineering and Productivity, 4(3), 63-81 (In Persian). https://doi.org/10.22034/msb.2024.2040865.1227
Christ, K. L., & Burritt, R. (2017). Material flow cost accounting for food waste in the restaurant industry. British Food Journal, 119(3), 600–617. https://doi.org/10.1108/BFJ-07-2016-0318
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
Dalal-Clayton, B. (2013). Turning green the strategic way: the role and potential of strategic environmental assessment in securing a green economy. International Institute for Environment and Development.
Davoudabadi, M., Sajadifar, S. H., Ghane, A. A., & Shalpoosh, S. (2017). Circular economy approaches to wastewater in sustainable development. Water and Sustainable Development, 4(2), 1–12 (In Persian). https://doi.org/10.22067/jwsd.v4i1.1.65197
de Mello Santos, V. H., Campos, T. L. R., Espuny, M., & de Oliveira, O. J. (2022). Towards a green industry through cleaner production development. Environmental Science and Pollution Research, 29(1), 349-370. https://doi.org/10.1007/s11356-021-16615-2
Dekamin, M., & Barmaki, M. (2019). Implementation of material flow cost accounting (MFCA) in soybean production. Journal of Cleaner Production, 210, 459–465. https://doi.org/10.1016/j.jclepro.2018.11.057
Dierkes, S., & Siepelmeyer, D. (2019). Production and cost theory-based material flow cost accounting. Journal of Cleaner Production, 235, 483–492. https://doi.org/10.1016/j.jclepro.2019.06.212
Dunuwila, P., Rodrigo, V. H. L., & Goto, N. (2020). Improving financial and environmental sustainability in concentrated latex manufacture. Journal of Cleaner Production, 255, 120202. https://doi.org/10.1016/j.jclepro.2020.120202
Elyasi, M., Mohammadi, M., Fartash, K., Mousazadeh Mousavi, S. M., Mohseni Kiassari, M., & Pourasgari, P. (2019). Circular economy: The path toward sustainable development. Danesh-Bonyan Fanavar (In Persian).
Esakandari Sani, M., & Sofalgar, S. (2023). Platforms for the application of blockchain technology in order to achieve the sustainable development of urban tourism in Iran. Journal of Vision Future Cities, 4(3), 79–102. https://doi.org/10.61186/jvfc.4.3.79
Fakoya, M. B., & Imuezerua, E. O. (2021). Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa: MB Fakoya, EO Imuezerua. Environment, Development and Sustainability, 23(2), 2243-2260. https://doi.org/10.1007/s10668-020-00672-7
Fallah, S., Hosseini, M., & Shojaei, M. (2015). Towards modeling the regional rainfall changes over Iran due to the climate forcing of the past 6000 years. Quaternary International, 429, 108-118. https://doi.org/10.1016/j.quaint.2015.09.061
Fatehifar, E. (2016). Implementation of Material Flow Cost Accounting (ISO 14051) in Tabriz Petrochemical Company. Technical Report.
Fatehifar, E., Karimi, A., Mohammadi, M. M. M., Daryani, M., Saatlo, S. J. E., & Mirsaidi, S. R. (2023). Reducing Waste and Increasing Productivity in a Petrochemical Olefin Unit in the South of Iran with the Material Flow Costing Method. Journal of Farayandno–Vol, 18(82), 24-37.
Ghadami Gholsheikh, N., Sanavi Garousiyan, V., & Hosseinzadeh, A. (2025). Design and validation of smart customer experience in Agricultural Bank of Khorasan Razavi Province with a mixed-methods approach. System Engineering and Productivity, 5(1), 65-91 (In Persian). https://doi.org/10.22034/sep.2025.2049020.1244
Gouvea, R., Kassicieh, S., & Montoya, M. J. (2013). Using the quadruple helix to design strategies for the green economy. Technological Forecasting and Social Change, 80(2), 221-230. https://doi.org/10.1016/j.techfore.2012.05.003
Guenther, E., Jasch, C., Schmidt, M., Wagner, B., & Ilg, P. (2015). Material flow cost accounting–looking back and ahead. Journal of Cleaner Production, 108, 1249-1254. https://doi.org/10.1016/j.jclepro.2015.10.018
Gusmerotti, N. M., Testa, F., Corsini, F., Pretner, G., & Iraldo, F. (2019). Drivers and approaches to the circular economy in manufacturing firms. Journal of Cleaner Production, 230, 314-327. https://doi.org/10.1016/j.jclepro.2019.05.044
Hejazi, A. R. (2025). Analysis of the Substantive Factors in Strategic Knowledge Management within the Domain of Higher Education Development. System Engineering and Productivity, 4(3), 155–178 (In Persian). https://doi.org/10.22034/sep.2025.2033665.1217
Higashida, A. (2020). Supply chain MFCA implementation: emphasizing evidence on coordination. Sustainability Accounting, Management and Policy Journal, 12 (4), 695–718. https://doi.org/10.1108/SAMPJ-03-2019-0104
Ho, J. Y., Ng, D. K., Wan, Y. K., & Andiappan, V. (2021). Synthesis of wastewater treatment plant based on minimal waste generation cost: a material flow cost accounting (MFCA) approach. Process Safety and Environmental Protection, 148, 559–578. https://doi.org/10.1016/j.psep.2020.11.024
Jasch, C. (2009). Environmental and material flow cost accounting: principles and procedures. Dordrecht: Springer Netherlands. https://doi.org/10.1007/978-1-4020-9028-8_1
Karimi Zarachi, M., Fathi, M. R., Raeesi Nafchi, S., & Hosseini Zarch, S. M. (2023). The impact of supply chain relationship quality on knowledge sharing and innovation performance in the packaging industry. System Engineering and Productivity, 3(3), 63-81 (In Persian). https://doi.org/10.22034/msb.2023.711490
Kashanian Monfared, N., Safaie, N., & Hosseininezhad, S. J. (2025). A decision-making model for the problem of designing the layout of medical centers considering uncertainty. System Engineering and Productivity, 5(2), 97-118 (In Persian). https://doi.org/10.22034/sep.2025.2049327.1252
Kenshlow, H., & Hosseini, S. A. (2024). Studying the relationship between human resource development and justice, satisfaction and increasing the efficiency of social security employees. System Engineering and Productivity, 4(3), 1-15 (In Persian). https://doi.org/10.22034/msb.2024.2013266.1161
Khalili, S., Saeedi, F., Yousefi, S., & Zandpourasl, M. (2025). Investigating the impact of the "attitude and mindset" component on the success of project managers in the Iranian construction industry. System Engineering and Productivity, 5(1), 1–19 (In Persian). https://doi.org/10.22034/sep.2025.2046688.1237
Kokubu, K., & Kitada, H. (2015). Material flow cost accounting and existing management perspectives. Journal of Cleaner Production, 108, 1279-1288. https://doi.org/10.1016/j.jclepro.2014.08.037
Kokubu, K., & Nakajima, M. (2018). Theory and Practice of Material Flow Cost Accounting. Tokyo: Dobunkan Shuppan. Co. Ltd. [In Japanese].
Kousha, H. R., & Safarzadeh, S. (2024). valuation of outsourcing projects using real options (case study: Mashhad water and wastewater company). System Engineering and Productivity, 4(4), 13–29 (In Persian). https://doi.org/10.22034/msb.2024.2026208.1201
Lehmann, M., Leeuw, B. D., Fehr, E., & Wong, A. (2014). Circular economy. Improving the management of natural resources. In World Resources Forum: Bern, Switzerland.
Li, Z., Zeng, H., Xiao, X., Cao, J., Yang, C., & Zhang, K. (2019). Resource value flow analysis of paper-making enterprises: A Chinese case study. Journal of Cleaner Production, 213, 577-587. https://doi.org/10.1016/j.jclepro.2018.12.158
Lieder, M., & Rashid, A. (2016). Towards circular economy implementation: a comprehensive review in context of manufacturing industry. Journal of Cleaner Production, 115, 36-51. https://doi.org/10.1016/j.jclepro.2015.12.042
Mahmoudi, E., Jodeiri, N., & Fatehifar, E. (2017). Implementation of material flow cost accounting for efficiency improvement in wastewater treatment unit of Tabriz oil refining company. Journal of Cleaner Production, 165, 530-536. https://doi.org/10.1016/j.jclepro.2017.07.137
May, N., & Guenther, E. (2020). Shared benefit by Material Flow Cost Accounting in the food supply chain–The case of berry pomace as upcycled by-product of a black currant juice production. Journal of Cleaner Production, 245, 118946. https://doi.org/10.1016/j.jclepro.2019.118946
Millar, N., McLaughlin, E., & Börger, T. (2019). The circular economy: swings and roundabouts? Ecological Economics, 158, 11-19. https://doi.org/10.1016/j.ecolecon.2018.12.012
Mozafari, M., & Savari, J. (2025). Designing a green closed-loop supply chain network for pharmaceutical products using Cuckoo search algorithm. System Engineering and Productivity, 5(1), 135–153 (In Persian). https://doi.org/10.22034/sep.2025.2050452.1248
Nakajima, M. (2020). Development and possibilities of MFCA as a tool of sustainability management: In view of Japanese, German, and some Asian experiences. In Sustainability Management and Business Strategy in Asia (pp. 65-80). https://doi.org/10.1142/11274
National Productivity Organization of Iran. (2022). APO Productivity Outlook 2022. Asian Productivity Organization. https://www.apo-tokyo.org/wp-content/uploads/2022/06/APO-Productivity-Outlook_final.pdf
National Productivity Organization of Iran. (2024). The NPO of IR Iran published the report of "Iran Productivity Visage". https://www.npo.gov.ir/en/NEWS/ID/2906/the-npo-of-ir-iran-published-the-report-of-iran-productivity-visage
Nishitani, K., Kokubu, K., Wu, Q., Kitada, H., Guenther, E., & Guenther, T. (2022). Material flow cost accounting (MFCA) for the circular economy: An empirical study of the triadic relationship between MFCA, environmental performance, and the economic performance of Japanese companies. Journal of Environmental Management, 303, 114219. https://doi.org/10.1016/j.jenvman.2021.114219
Pauliuk, S. (2018). Critical appraisal of the circular economy standard BS 8001: 2017 and a dashboard of quantitative system indicators for its implementation in organizations. Resources, Conservation and Recycling, 129, 81-92. https://doi.org/10.1016/j.resconrec.2017.10.019
Pouri, K. (2025). Designing a bi-objective mathematical model for cost and environmental pollution control in circular supply chain management for petrochemical product production. System Engineering and Productivity (In Persian). https://doi.org/10.22034/sep.2025.2060799.1321
Qaderpanah, A. (2021). Circular economy: A step toward sustainable development. Zist-Sepehr Journal, 14, 7–13 (In Persian).
Sá, M. M., Oliveira-Silva, C., Cunha, M. P., Gonçalves, A., Diez, J., Méndez-Tovar, I., & Izquierdo, E. C. (2022). Integration of the circular economy paradigm in companies from the Northwest of the Iberian Peninsula. Sustainability, 14(13), 7940. https://doi.org/10.3390/su14137940
Safaei, N., Heydari Soochelmai, Y., & Mirzaei GHazani, M. (2025). A data-driven hybrid approach for examining the factors influencing the price of EUA during phase IV of the EUETS. System Engineering and Productivity, 5(1), 113–134 (In Persian). https://doi.org/10.22034/sep.2025.2050780.1253
Sahu, A. K., Padhy, R. K., Das, D., & Gautam, A. (2021). Improving financial and environmental performance through MFCA: A SME case study. Journal of Cleaner Production, 279, 123751. https://doi.org/10.1016/j.jclepro.2020.123751
Sauvé, S., Bernard, S., & Sloan, P. (2016). Environmental sciences, sustainable development and circular economy: Alternative concepts for trans-disciplinary research. Environmental Development, 17, 48-56. https://doi.org/10.1016/j.envdev.2015.09.002
Schaltegger, S., & Zvezdov, D. (2015). Expanding material flow cost accounting. Framework, review and potentials. Journal of Cleaner Production, 108, 1333-1341. https://doi.org/10.1016/j.jclepro.2014.08.040
Schmidt-Bleek, F. (1994). How to reach a sustainable economy. Wuppertal Papers, 24.
Sodkomkham, T., Ratanatamskul, C., & Chandrachai, A. (2024). A novel integrated material flow cost accounting (MFCA)-IoT-lean management system approach to improving water use efficiency and reducing costs in the beverage industry. Cleaner Environmental Systems, 15, 100232. https://doi.org/10.1016/j.cesys.2024.100232
Strobel, M., & Redmann, C. (2002). Flow cost accounting, an accounting approach based on the actual flows of materials. In Environmental Management Accounting: Informational and Institutional Developments (pp. 67-82). Dordrecht: Springer Netherlands. https://doi.org/10.1007/0-306-48022-0_5
Sulong, F., Sulaiman, M., & Norhayati, M. A. (2015). Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME). Journal of Cleaner Production, 108, 1365-1374. https://doi.org/10.1016/j.jclepro.2014.08.038
Wagner, B. (2015). A report on the origins of Material Flow Cost Accounting (MFCA) research activities. Journal of Cleaner Production, 108, 1255-1261. https://doi.org/10.1016/j.jclepro.2015.10.020
Walz, M., & Guenther, E. (2021). What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis. Journal of Industrial Ecology, 25(3), 593-613. https://doi.org/10.1111/jiec.13064
Wang, H., Pan, X., Zhang, S., & Zhang, P. (2021). Simulation analysis of implementation effects of construction and demolition waste disposal policies. Waste Management, 126, 684-693. https://doi.org/10.1016/j.wasman.2021.03.056
Wang, J., Cui, Y., Zhu, J., & Li, L. (2010). Discussion about material flow cost accounting. In ICLEM 2010: Logistics for Sustained Economic Development: Infrastructure, Information, Integration (pp. 3950-3955). https://doi.org/10.1061/41139(387)551
Yagi, M., & Kokubu, K. (2018). Corporate material flow management in Thailand: The way to material flow cost accounting. Journal of Cleaner Production, 198, 763-775. https://doi.org/10.1016/j.jclepro.2018.07.007
Zeng, H., Zhou, Z., & Xiao, X. (2021). MFCA extension from a life cycle perspective: Methodical refinements and use case. Resources Policy, 74, 101507. https://doi.org/10.1016/j.resourpol.2019.101507
Zou, T., Zeng, H., Zhou, Z., & Xiao, X. (2019). A three-dimensional model featuring material flow, value flow and organization for environmental management accounting. Journal of Cleaner Production, 228, 619-633. https://doi.org/10.1016/j.jclepro.2019.04.309