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| Tekijä: | Rikhardsson, P.M. |
| Otsikko: | Accounting for the cost of occupational accidents |
| Lehti: | Corporate Social Responsibility and Environmental management
2004 : JUN, VOL. 11:2, p. 63-70 |
| Asiasana: | Accidents Cost accounting Occupational safety |
| Kieli: | eng |
| Tiivistelmä: | When managers focus on preventing occupational accidents, illustrating the actual financial consequences for the company can be an extra incentive for them. This, however, presents some challenges due to the current set-up of many management accounting systems. These issues are explored in the context of the Systematic Accident Cost Analysis (SACA) project, that was carried out year 2001 by The Aarhus School of Business and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. The focus was on developing and testing a method for the evaluation of the occupational costs and how this might be linked to management accounting and control systems. |
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