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Environmental costing in capital investment decisions: electricity distributions and the choice of power poles

Citation

Deegan, C, Environmental costing in capital investment decisions: electricity distributions and the choice of power poles, Australian Accounting Review, 18, (1) pp. 2-15. ISSN 1035-6908 (2008) [Refereed Article]

Copyright Statement

Copyright 2008 CPA Australia

DOI: doi:10.1111/j.1835-2561.2008.0002.x

Abstract

Australian electricity distribution businesses use a vast number of poles in their networks. In making their purchase decisions, they can choose between types of pole. It might come from an old‐growth forest or a plantation, or be made from cement, steel or fibreglass. This paper discusses how Australian electricity distribution businesses currently account (or fail to account) for the social and environmental implications of the production and use of power poles. The discussion highlights the many factors to be considered in a life‐cycle costing exercise. The paper provides suggestions for future practice which have implications not only for electricity distribution businesses, but for industry generally.

Item Details

Item Type:Refereed Article
Keywords:environmental costing, electricity distribution, power poles
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:138442
Year Published:2008
Web of Science® Times Cited:18
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-08
Last Modified:2020-06-17
Downloads:0

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