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

• 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/
• Institution: Universiti Teknologi Mara

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...