Management Accounting Research Group Working Papers, Department of Business Studies, Aarhus School of Business, University of Aarhus
No M-2005-06:
Accounting for Health and Safety costs: Review and comparison of selected methods
Pall Rikhardsson ()
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; (follow links to similar papers)
22 pages, April 26, 2005
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