Computer-aided calculation of accident costs

Aaltonen, Markku V. P.; Miettinen, J.

doi:10.1002/(sici)1520-6564(199721)7:2<67::aid-hfm1>3.0.co;2-g

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The Activity Based Approach To Consequence Studies1

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2006

2019

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Cited by 8 publications

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“…Activity based studies often do not apply the insurance criteria but base their distinction between hidden and visible costs on whether management has ready access to these costs from the accounting systems of the company (see e.g. Aaltonen 1998, Aaltonen and Miettinen 1997, Hinze 1991, Lanoi and Trottier 1998, Naquin 1975, Neville 1998, Rikhardsson et al 2002.…”

Section: The Activity Based Approach To Consequence Studiesmentioning

confidence: 99%

Sustainability Accounting and Reporting

Schaltegger

Bennett

Burritt³

2006

149

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Section: The Activity Based Approach To Consequence Studiesmentioning

confidence: 99%

Sustainability Accounting and Reporting

Schaltegger

Bennett

Burritt³

2006

149

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Accounting for Health and Safety Costs. Review and Comparison of Selected Methods

Ríkharðsson

Sustainability Accounting and Reporting

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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.

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