Fatemeh Mohaghegh - University of Tehran – Faculty of Management
Hossein Rezaei Namavar - Shahid Beheshti University – Faculty of Management and Accounting

Nowadays industry and knowledge are associated together, therefore theory and practice has to be joined in order to do possessions efficiently. Material Flow of Cost Accounting (MFCA) is a decisive matter since it is so practical topic in industrialized countries. Hence, scientists reconnoitered the issue and exposed a lot of consequences that could be occurred. On the other hand, some consideration does not hang on some concerns which does not make their study flawless. In this paper the scholars reconsider all preceding study of MFCA and perceive the gap existed in issues and show the future researchers how to do inquiries in this area and the deficiencies‟ courses. Finally, this report has concluded by introducing academics that observed this shortage and means to unravel it. This paper hope to expand forthcoming study by delineating some facts and gaps. While every attempt has been made within this review to withdraw an inclusive and well-adjusted combination of available MFCA literature, the clarifications made herein should be regarded in light of more than a few boundaries. Accordingly, it is admitted there are publications, particularly from the late 1990s and early 2000s, that are only accessible in German or Japanese. These papers were not deemed in this configuration was constrained to publications available in English. Though it is not supposed the choice to dismiss these papers would be satisfactory to challenge the value of this review, it is imaginable some of the ranges discussed, and some of the research questions that are suggested, may have been included somewhere else.

MFCA, Review, Shortage, Research