Dr. Mishelle Doorasamy, an academic in the School of accounting, Economics and Finance, University of Kwa-Zulu Natal, is a well-known researcher in the field of Environmental Management Accounting (EMA) and Material Flow Cost Accounting (MFCA). This is a contemporary area of research towards sustainability and waste management from an accounting perspective.
Dr. Doorasamy has published over 18 articles in DHET accredited Journals internationally on the topic. She has done extensive research on the topic in her PhD thesis within the context of the South African Sugar Industry. This industry was chosen due to their resource inefficiencies resulting in huge losses of material across the supply chain affecting the profitability of the industry.
This is an important area of research considering that the agricultural sector is responsible for economic growth and job creation in many developing countries. Farmers are generally unaware of poor production processes that affects their profit margins also leading to material losses. These losses have both economic and environmental consequences that needs to recognized. Hence the need for cleaner production strategies. These practices could have environmental and economic benefits to the organization or industry. EMA and MFCA can have a significant impact on manufacturing industries in ensuring their future sustainability.
