Environmental costing: A path to implementation

Parker, L. D. (2000) Environmental costing: A path to implementation. Australian Accounting Review, 10(22), pp. 43-51. (doi: 10.1111/j.1835-2561.2000.tb00069.x)

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Abstract

Environmental strategies and their related costs have received little formal attention from Australian accountants. Yet, internationally as well as in Australia, green strategies and their related costs are now being recognised by a range of corporations. In this paper, international corporate examples are reviewed. Environmental cost categories and potential classifications and approaches for decision and control purposes are proposed. The paper offers recommendations for the initial development of environmental costing practices at the corporate level and argues for the importance of developing relevant cost management systems that support environmental strategies and management.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Parker, L. D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Australian Accounting Review
Publisher:Wiley
ISSN:1035-6908
ISSN (Online):1835-2561
Published Online:31 December 2008

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