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

Falta, Michael and Gallagher, Lynn (2006) Modeling ‘hard-to-measure’ costs in environmental management accounting / Michael Falta, Lynn Gallagher, and Roger Willett. Asia-Pacific Management Accounting Journal (APMAJ), 1 (1). pp. 127-144. ISSN 1675-3194

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Falta, Michael
UNSPECIFIED
Gallagher, Lynn
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 1
Number: 1
Page Range: pp. 127-144
Keywords: Computational Statistics; Forecasting; Environmental Management Accounting; Modelling; Uncertainty
Date: December 2006
URI: https://ir.uitm.edu.my/id/eprint/168
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ID Number

168

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Statistic

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