Modelling 'hard-to-measure' costs in environmental management accounting

Gallagher, Lynn M., Falta, Michael, & Willett, Roger (2006) Modelling 'hard-to-measure' costs in environmental management accounting. Asia-Pacific Management Accounting Journal.


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 decision-making better understood. Our approach provides an integrated analysis of return and risk.

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ID Code: 14184
Item Type: Journal Article
Refereed: No
Additional Information: For more information, please refer to the journal's website (see hypertext link) or contact the author.
Additional URLs:
Keywords: Computational Statistics, Forecasting, Environmental Management Accounting, Modelling, Uncertainty
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2006 (please consult author)
Deposited On: 28 Jul 2008 00:00
Last Modified: 26 May 2015 04:43

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