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Modelling “hard-to-measure” costs in environmental management accounting
Citation
Falta, M and Gallagher, L and Willett, RJ, Modelling 'hard-to-measure' costs in environmental management accounting, Asia-Pacific Management Accounting Journal, 1, (1) pp. 127-150. ISSN 1675-3194 (2006) [Refereed Article]
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Copyright Statement
Copyright © 2006 Asia-Pacific Management Accounting Association
Official URL: http://www.apmaa.asia/
Abstract
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.
Item Details
| Item Type: | Refereed Article |
|---|---|
| Research Division: | Commerce, Management, Tourism and Services |
| Research Group: | Accounting, Auditing and Accountability |
| Research Field: | Sustainability Accounting and Reporting |
| Objective Division: | Economic Framework |
| Objective Group: | Microeconomics |
| Objective Field: | Microeconomics not elsewhere classified |
| Author: | Willett, RJ (Professor Roger Willett) |
| ID Code: | 71270 |
| Year Published: | 2006 |
| Deposited By: | Research Division |
| Deposited On: | 2011-07-12 |
| Last Modified: | 2012-08-21 |
| Downloads: | 3 View Download Statistics |
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