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Modelling “hard-to-measure” costs in environmental management accounting

journal contribution
posted on 2023-05-17, 06:50 authored by Falta, M, Gallagher, L, Willett, RJ
This paper reviews measurement issues that have arisen in the environmental management accounting literature and provides a statistical approach to quantifying the financial results associated with vaguely defined outcomes from physical processes. Among the latter are outcomes relating to safety and pollution both of which also impact on political visibility. A classification of ‘hard-to-measure’ costs is given with illustrations of how mathematical modelling allows these to be estimated and their implications for decisionmaking better understood. Our approach provides an integrated analysis of return and risk.

History

Publication title

Asia-Pacific Management Accounting Journal

Pagination

127-150

ISSN

1675-3194

Department/School

TSBE

Publisher

Asia-Pacific Management Accounting Association (APMAA) and Faculty of Accountancy, Universiti Teknologi MARA (UiTM)

Place of publication

Malaysia

Rights statement

Copyright © 2006 Asia-Pacific Management Accounting Association

Repository Status

  • Restricted

Socio-economic Objectives

Microeconomics not elsewhere classified

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