Modeling ‘hard-to-measure’ costs in environmental management accounting / Michael Falta, Lynn Gallagher, and Roger Willett

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...

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Bibliographic Details
Main Authors: Falta, Michael, Gallagher, Lynn
Format: Article
Language:English
Published: Accounting Research Institute, Faculty of Accountancy & UiTM Press 2006
Online Access:http://ir.uitm.edu.my/id/eprint/168/1/AJ_MICHAEL%20FALTA%20APMAJ%2006.pdf
http://ir.uitm.edu.my/id/eprint/168/
https://apmaj.uitm.edu.my/
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Summary: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.