RESOURCE CONSUMPTION ACCOUNTING: THE CHALLENGES AND APPLICATION OBSTACLES

Mohamed F. Elshahat
Benha University, Egypt

ABSTRACT

The fundamental goal of this exploratory study is to draw attention to the possibility of
adopting and applying the Resource Consumption Accounting (RCA), explain the concepts of RCA
and its components, distinguishing its features, and identify the challenges and application
troubles of this approach in the Egyptian business environment. To achieve this goal, the study
initiates a brief idea concerning RCA and provides various previous studies that attempted to
apply RCA.

Keywords: Resource consumption accounting, automotive industry, Egypt