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Tekijä:Simsarian Webber, S.
Donahue, L. M.
Otsikko:Impact of highly and less job-related diversity on work group cohesion and performance: a meta-analysis
Lehti:Journal of Management
2001 : VOL. 27:2, p. 141-162
Asiasana:Environment
Financial management
Cost accounting
Vapaa asiasana:Hidden costs
Environmental regulation
Kieli:eng
Tiivistelmä:This paper examines the extent to which accounting systems separately identify all the costs of environmental regulation. The authors estimate the relation between the "visible" costs of regulatory compliance and "hidden" environmental costs embedded in other accountants. The findings suggest that inappropriate identification and accumulation of the costsof environmental compliance are likely to distort costs in firms subject to environmental regulation.
SCIMA tietueen numero: 223136
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