Environmental costs and reverse logistics: a systemic analysis

  • Paula de Souza Universidade Federal de Santa Catarina (UFSC)
  • Fernanda Latrônico da Silva Universidade Federal de Santa Catarina
  • Antonio Cezar Bornia Universidade Federal de Santa Catarina
DOI: https://doi.org/10.4025/enfoque.v32i2.20346
Keywords: Environmental costs, Reverse logistics, Systemic analysis

Abstract

This article aims to analyze the articles most relevant to the themes inherent environmental costs from the perspective of reverse logistics, identifying gaps for these two approaches through systemic analysis. In order to achieve the purpose of this article, the intervention instrument used was ProKnow-C (Knowledge Process Development - Constructivist). The application of this methodology resulted in gross bank of articles, comprising 1225 items obtained from four international databases: Science Direct, ISI Web of Science, Scopus and Wiley Online Library. The raw bank was filtered in relation to redundancy, the alignment of the title and the scientific relevance. The filtering had resulted in a set of 15 articles aligned with two axes of research. The analysis of the selected articles identified the most cited article and the author most cited, concluding that the issue environmental costs associated with reverse logistics is studied by several authors and universities. Moreover, it was found that the keyword most presented in the articles was reverse logistics. The analysis of 1117 references of the 15 articles has shown the most cited articles, as well as the most countrast journals and academic relevance of authors and their selected articles. A systemic analysis of the 15 selected articles showed that the two lines of research are related mainly to issues of environmental sustainability, competitiveness and business efficiency.

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Author Biographies

Paula de Souza, Universidade Federal de Santa Catarina (UFSC)
Bacharel em Ciências Contábeis pela UFSC (2012). Atualmente é mestranda do Programa de Pós-graduação em Contabilidade pela UFSC.
Fernanda Latrônico da Silva, Universidade Federal de Santa Catarina

Bacharela em Ciências Econômicas pela Universidade Federal de Santa Catarina (2008), pós-graduada em Sistemas de Planejamento e Gestão Empresarial pela Universidade Federal de Santa Catarina (2011). Atualmente é aluna do mestrado em Engenharia de Produção pela Universidade Federal de Santa Catarina (2012).

Antonio Cezar Bornia, Universidade Federal de Santa Catarina

Possui graduação em Engenharia Mecânica pela Universidade Federal do Paraná (1985), mestrado em Engenharia de Produção pela Universidade Federal de Santa Catarina (1988) e doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina (1995). Atualmente, é professor associado da Universidade Federal de Santa Catarina. Tem experiência na área de Engenharia de Produção, com ênfase em Análise de Custos e aplicações da Teoria da Resposta ao Item.

Published
2013-08-23
How to Cite
Souza, P. de, da Silva, F. L., & Bornia, A. C. (2013). Environmental costs and reverse logistics: a systemic analysis. Enfoque: Reflexão Contábil, 32(2), 119-135. https://doi.org/10.4025/enfoque.v32i2.20346
Issue
Vol 32 No 2 (2013)
Section
Original Articles

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