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


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 © 2006 Asia-Pacific Management Accounting Association

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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
UTAS 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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