Modelling 'hard-to-measure' costs in environmental management accounting
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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|Item Type:||Journal Article|
|Additional Information:||For more information, please refer to the journal's website (see hypertext link) or contact the author.|
|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|
|Last Modified:||26 May 2015 04:43|
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