Dataset for "Material Flow Cost Accounting Research after ISO 14051: A Systematic Review of Research Evolution (2015–2024)"

The workbook includes all bibliographic records retrieved from the three databases used in the review—Scopus, Web of Science, and EBSCOhost—together with the successive screening and exclusion stages conducted in accordance with the PRISMA 2020 guidelines.

The dataset documents duplicate removal, title and abstract screening, exclusion decisions, and the corresponding reasons for exclusion, providing a complete audit trail from the initial search results to the final sample of 79 peer-reviewed studies included in the qualitative synthesis. For the final sample, the workbook contains the complete data extraction matrix, including bibliographic information, organisational segment, methodological approach, strategy of inquiry and the extent to which each study is conceptually integrated with the broader Environmental Management Accounting (EMA) literature.