The term downcycling is often used anecdotally to describe imperfections in recycling. However, it rarely defined. Here, we identify six meanings of the as scientific articles and reports. These encompass material quality reprocessed materials, target applications, product value, alloying element losses, systems, additional primary production. In a proposal for harmonized more specific terminol...

Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant literature has focused on developed countries, the present project is set to determine the extent to which management accounting innovations are applied in firms in the context of...