Scandinavian Working Papers in Business Administration

Management Accounting Research Group Working Papers,
University of Aarhus, Aarhus School of Business, Department of Business Studies

No M-2005-06: Accounting for Health and Safety costs: Review and comparison of selected methods

Pall Rikhardsson ()
Additional contact information
Pall Rikhardsson: Department of Business Studies, Postal: The Aarhus School of Business, Fuglesangs Allé 4, 8210 Aarhus V, Denmark

Abstract: A part of the emerging sustainability management accounting is corporate health and safety performance. One performance dimension is the costs of occupational accidents in companies. The underlying logic for calculating these costs is that if occupational accidents are prevented then these costs could be avoided. This chapter presents and discusses selected methods for calculating the costs of occupational accidents. The focus is on presenting the characteristics of each method and disclosing the benefits and drawbacks of each method

Keywords: No keywords

22 pages, April 26, 2005

Full text files

M_2005_06.pdf PDF-file 

Download statistics

Questions (including download problems) about the papers in this series should be directed to Helle Vinbaek Stenholt ()
Report other problems with accessing this service to Sune Karlsson ().

This page generated on 2024-02-05 17:10:04.