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| Author: | Antheaume, N. |
| Title: | Valuing external costs - From theory to practise: implications for full cost environmental accounting |
| Journal: | European Accounting Review
2004 : VOL. 13:3, p. 443-464 |
| Index terms: | Accounting Cost accounting Environmental accounting |
| Language: | eng |
| Abstract: | This article examines environmental accounting and presents an experiment in full cost accounting applied to the case of an industrial process. It aims to explore the difficulties of putting full cost accounting into practice. The experiment uses three different external cost evaluation methods. Finally, the paper discusses what can be learnt by comparing the range of results obtained with each method and suggests directions for future research. |
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