IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v46y2014i4p344-360.html
   My bibliography  Save this article

An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting

Author

Listed:
  • Chan, Hing Kai
  • Wang, Xiaojun
  • Raffoni, Anna

Abstract

The growing awareness of environmental issues has made the design of eco-friendly products a critical task for modern businesses. Almost all the costs and the environmental performance of a product over its life-cycle are determined in its design and development phase. The selection of alternative green designs is, however, a major challenge in today's competitive environment. The increasing pressure on time-to-market conflicts with the analytical approach typically required when using conventional environmental management accounting (EMA) tools such as Life-Cycle Assessment (LCA) and Life-Cycle Costing (LCC). This paper introduces a comprehensive method that integrates the LCA and EMA concepts, fuzzy logic and Analytical Hierarchical Process (AHP), to measure the environmental and organisational performance of different designs. We propose a screening model to help designers reduce their reliance on LCA and present a case study to demonstrate that this approach provides a systematic method of evaluating alternative designs and identifying product design improvement options. The measurement approach presented in this research can help companies reduce development lead time by screening out undesirable design options. More importantly, the approach can be modelled with the mere use of an Excel spreadsheet, which means limited resources are needed to implement the proposed method.

Suggested Citation

  • Chan, Hing Kai & Wang, Xiaojun & Raffoni, Anna, 2014. "An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting," The British Accounting Review, Elsevier, vol. 46(4), pages 344-360.
  • Handle: RePEc:eee:bracre:v:46:y:2014:i:4:p:344-360
    DOI: 10.1016/j.bar.2014.10.004
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838914000651
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.bar.2014.10.004?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Chan, Felix T.S. & Kumar, Niraj, 2007. "Global supplier development considering risk factors using fuzzy extended AHP-based approach," Omega, Elsevier, vol. 35(4), pages 417-431, August.
    2. O'Dwyer, Brendan & Owen, David L., 2005. "Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation," The British Accounting Review, Elsevier, vol. 37(2), pages 205-229.
    3. Stefan Schaltegger & Marcus Wagner, 2006. "Integrative management of sustainability performance, measurement and reporting," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(1), pages 1-19.
    4. Chiou, Tzu-Yun & Chan, Hing Kai & Lettice, Fiona & Chung, Sai Ho, 2011. "The influence of greening the suppliers and green innovation on environmental performance and competitive advantage in Taiwan," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 47(6), pages 822-836.
    5. Rosa Dangelico & Devashish Pujari, 2010. "Mainstreaming Green Product Innovation: Why and How Companies Integrate Environmental Sustainability," Journal of Business Ethics, Springer, vol. 95(3), pages 471-486, September.
    6. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    7. Martin Bennett & Stefan Schaltegger & Dimitar Zvezdov, 2011. "Environmental Management Accounting," Palgrave Macmillan Books, in: Magdy G. Abdel-Kader (ed.), Review of Management Accounting Research, chapter 3, pages 53-84, Palgrave Macmillan.
    8. Zhu, Qinghua & Sarkis, Joseph & Lai, Kee-hung, 2008. "Confirmation of a measurement model for green supply chain management practices implementation," International Journal of Production Economics, Elsevier, vol. 111(2), pages 261-273, February.
    9. Sheu, Jiuh-Biing & Chou, Yi-Hwa & Hu, Chun-Chia, 2005. "An integrated logistics operational model for green-supply chain management," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 41(4), pages 287-313, July.
    10. Kainuma, Yasutaka & Tawara, Nobuhiko, 2006. "A multiple attribute utility theory approach to lean and green supply chain management," International Journal of Production Economics, Elsevier, vol. 101(1), pages 99-108, May.
    11. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
    12. Huang, Chi-Cheng & Chu, Pin-Yu & Chiang, Yu-Hsiu, 2008. "A fuzzy AHP application in government-sponsored R&D project selection," Omega, Elsevier, vol. 36(6), pages 1038-1052, December.
    13. Roger L. Burritt & Tobias Hahn & STefan Schaltegger, 2002. "Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools," Australian Accounting Review, CPA Australia, vol. 12(27), pages 39-50, July.
    14. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
    15. Weck, M. & Klocke, F. & Schell, H. & Ruenauver, E., 1997. "Evaluating alternative production cycles using the extended fuzzy AHP method," European Journal of Operational Research, Elsevier, vol. 100(2), pages 351-366, July.
    16. Adams, Carol A. & Frost, Geoffrey R., 2008. "Integrating sustainability reporting into management practices," Accounting forum, Elsevier, vol. 32(4), pages 288-302.
    17. Joe Miemczyk & Thomas Johnsen & Monica Macquet, 2012. "Sustainable purchasing and supply management: a structured literature review of definitions and measures at the dyad, chain and network levels," Post-Print hal-00858680, HAL.
    18. Geoff Lamberton, 2005. "Sustainability accounting—a brief history and conceptual framework," Accounting Forum, Taylor & Francis Journals, vol. 29(1), pages 7-26, March.
    19. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ghada Elshafei & Dušan Katunský & Martina Zeleňáková & Abdelazim Negm, 2022. "Opportunities for Using Analytical Hierarchy Process in Green Building Optimization," Energies, MDPI, vol. 15(12), pages 1-24, June.
    2. Joao Victor Rojas Luiz & Daniel Jugend & Charbel José Chiappeta Jabbour & Octaviano Rojas Luiz & Fernando Bernardi Souza, 2016. "Ecodesign field of research throughout the world: mapping the territory by using an evolutionary lens," Scientometrics, Springer;Akadémiai Kiadó, vol. 109(1), pages 241-259, October.
    3. Rui Zhao & Han Su & Xiaolang Chen & Yanni Yu, 2016. "Commercially Available Materials Selection in Sustainable Design: An Integrated Multi-Attribute Decision Making Approach," Sustainability, MDPI, vol. 8(1), pages 1-15, January.
    4. Fabio Magnacca & Riccardo Giannetti, 2024. "Management accounting and new product development: a systematic literature review and future research directions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 651-685, June.
    5. Thies, Christian & Kieckhäfer, Karsten & Spengler, Thomas S. & Sodhi, Manbir S., 2019. "Operations research for sustainability assessment of products: A review," European Journal of Operational Research, Elsevier, vol. 274(1), pages 1-21.
    6. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    7. Imane Ballouki & Mohammed Douimi & Latifa Ouzizi, 2018. "Decision Support Tool Selection for Eco-Design Integration into the Simultaneous Design of Product and its Supply Chain," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 20(02), pages 1-32, June.
    8. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    9. Javier Reig-Mullor & David Pla-Santamaria & Ana Garcia-Bernabeu, 2020. "Extended Fuzzy Analytic Hierarchy Process (E-FAHP): A General Approach," Mathematics, MDPI, vol. 8(11), pages 1-14, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    2. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.
    3. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    4. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    5. Kittisak Jermsittiparsert & Sudawan Somjai & Sriparinya Toopgajank, 2020. "Factors Affecting Firm s Energy Efficiency and Environmental Performance: The Role of Environmental Management Accounting, Green Innovation and Environmental Proactivity," International Journal of Energy Economics and Policy, Econjournals, vol. 10(3), pages 325-331.
    6. Gianluca Vitale & Sebastiano Cupertino & Loredana Rinaldi & Angelo Riccaboni, 2019. "Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study," Sustainability, MDPI, vol. 11(5), pages 1-26, February.
    7. Ammar Masood & Mohsin Altaf & Mohsin Raza Khan & Tanveer Illahi & Abdul Qayyum, 2021. "Industrial Environmental Performance: Mapping And Systematic Literature Review," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 10(4), pages 76-100, December.
    8. Marcela Marçal Alves Pinto & João Luiz Kovaleski & Rui Tadashi Yoshino & Regina Negri Pagani, 2019. "Knowledge and Technology Transfer Influencing the Process of Innovation in Green Supply Chain Management: A Multicriteria Model Based on the DEMATEL Method," Sustainability, MDPI, vol. 11(12), pages 1-33, June.
    9. A.D. Nuwan Gunarathne & Ki‐Hoon Lee & Pubudu K. Hitigala Kaluarachchilage, 2021. "Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 825-839, February.
    10. Lun, Y.H. Venus, 2011. "Green management practices and firm performance: A case of container terminal operations," Resources, Conservation & Recycling, Elsevier, vol. 55(6), pages 559-566.
    11. Kaveh Asiaei & Ruzita Jusoh & Omid Barani & Arash Asiaei, 2022. "How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1587-1606, May.
    12. Kudla, Nicole & Stölzle, Wolfgang, 2011. "Sustainability Supply Chain Management Research," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 65(3), pages 263-301.
    13. Sundarakani, Balan & de Souza, Robert & Goh, Mark & Wagner, Stephan M. & Manikandan, Sushmera, 2010. "Modeling carbon footprints across the supply chain," International Journal of Production Economics, Elsevier, vol. 128(1), pages 43-50, November.
    14. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    15. Björn Christensen & Alexander Himme, 2017. "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 227-243, May.
    16. Wenbo Jiang & Francesco Rosati & Huaqi Chai & Taiwen Feng, 2020. "Market orientation practices enhancing corporate environmental performance via knowledge creation: Does environmental management system implementation matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1899-1924, July.
    17. Beske, Philip & Land, Anna & Seuring, Stefan, 2014. "Sustainable supply chain management practices and dynamic capabilities in the food industry: A critical analysis of the literature," International Journal of Production Economics, Elsevier, vol. 152(C), pages 131-143.
    18. Irene Eleonora Lisi, 2018. "Determinants and Performance Effects of Social Performance Measurement Systems," Journal of Business Ethics, Springer, vol. 152(1), pages 225-251, September.
    19. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    20. Samaneh Shokravi & Sherah Kurnia, 2014. "A Step towards Developing a Sustainability Performance Measure within Industrial Networks," Sustainability, MDPI, vol. 6(4), pages 1-22, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:46:y:2014:i:4:p:344-360. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.