Dataset for "Material Flow Cost Accounting Research after ISO 14051: A Systematic Review of Research Evolution (2015–2024)"
Description
This dataset contains the complete Microsoft Excel workbook developed for the systematic review entitled "Material Flow Cost Accounting Research after ISO 14051: A Systematic Review of Research Evolution (2015–2024)." It documents the entire review process, from literature retrieval to the final analytical dataset. The workbook includes all bibliographic records retrieved from the three databases used in the review—Scopus, Web of Science, and EBSCOhost—together with the successive screening and exclusion stages conducted in accordance with the PRISMA 2020 guidelines. The dataset documents duplicate removal, title and abstract screening, exclusion decisions, and the corresponding reasons for exclusion, providing a complete audit trail from the initial search results to the final sample of 79 peer-reviewed studies included in the qualitative synthesis. For the final sample, the workbook contains the complete data extraction matrix, including bibliographic information, organisational segment, methodological approach, strategy of inquiry and the extent to which each study is conceptually integrated with the broader Environmental Management Accounting (EMA) literature. This dataset is provided to ensure transparency, reproducibility, and reuse of the systematic review and may support future systematic reviews, bibliometric analyses, meta-research, and further investigations into the evolution of Material Flow Cost Accounting (MFCA) research.
Files
Institutions
- Universidade Presbiteriana MackenzieSão Paulo, São Paulo