1,995
Views
61
CrossRef citations to date
0
Altmetric
Miscellany

Valuing external costs – from theory to practice: implications for full cost environmental accounting

Pages 443-464 | Received 01 Sep 2001, Accepted 01 Nov 2003, Published online: 17 Feb 2007

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (8)

Jan Bebbington, Matias Laine, Carlos Larrinaga & Giovanna Michelon. (2023) Environmental Accounting in the European Accounting Review: A Reflection. European Accounting Review 32:5, pages 1107-1128.
Read now
Jeffrey Unerman, Jan Bebbington & Brendan O’dwyer. (2018) Corporate reporting and accounting for externalities. Accounting and Business Research 48:5, pages 497-522.
Read now
Matthew Hall & Yuval Millo. (2018) Choosing an Accounting Method to Explain Public Policy: Social Return on Investment and UK Non-profit Sector Policy. European Accounting Review 27:2, pages 339-361.
Read now
Sue Hrasky & Michael Jones. (2016) Lake Pedder: Accounting, environmental decision-making, nature and impression management. Accounting Forum 40:4, pages 285-299.
Read now
Heidi Sundin & Laurence Wainwright. (2010) Approaches to integrating social and environmental accounting (SEA) into accounting majors in Australian universities. Social and Environmental Accountability Journal 30:2, pages 80-95.
Read now
Yangang Xing, R. Malcolm W. Horner, Mohamed A. El-Haram & Jan Bebbington. (2009) A framework model for assessing sustainability impacts of urban development. Accounting Forum 33:3, pages 209-224.
Read now
Manuel Fernández Chulián & Carlos Larrinaga González. (2006) Percepciones Sobre Contabilidad de Costes Ecológicos Completos: Análisis Empírico en el Sector Energético Español. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 35:131, pages 225-254.
Read now

Articles from other publishers (53)

Agnieszka Kozera, Aldona Standar & Natalia Genstwa. (2023) Are Most Polluted Regions Most Active in Energy Transition Processes? A Case Study of Polish Regions Acquiring EU Funds for Local Investments in Renewable Energy Sources. Energies 16:22, pages 7655.
Crossref
Jill Frances Atkins, Federica Doni, Karen McBride & Christopher Napier. (2023) Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness. Accounting, Auditing & Accountability Journal 36:6, pages 1473-1502.
Crossref
Luuk S. M. Vissers, Coen P. A. van Wagenberg & Willy H. M. Baltussen. (2023) A method for calculating the external costs of farm animal welfare based on the Welfare Quality® Protocol. Frontiers in Animal Science 4.
Crossref
Gustavo A. Yepes-López, José Luis Camarena & Julián Cruz. 2023. The Route Towards Global Sustainability. The Route Towards Global Sustainability 195 228 .
Wei Cai, Min Bai & Howard Davey. (2022) Implementing environmental protection tax in China: an alternative framework. Pacific Accounting Review 34:3, pages 479-513.
Crossref
Cristian A Robbins, Xuewei Du, Thomas H Bradley, Jason C Quinn, Todd M Bandhauer, Steven A Conrad, Kenneth H Carlson & Tiezheng Tong. (2022) Beyond treatment technology: Understanding motivations and barriers for wastewater treatment and reuse in unconventional energy production. Resources, Conservation and Recycling 177, pages 106011.
Crossref
Roger L. Burritt & Katherine L. Christ. (2021) Full cost accounting: A missing consideration in global tailings dam management. Journal of Cleaner Production 321, pages 129016.
Crossref
Yashuang Feng, Gengyuan Liu, Lixiao Zhang & Marco Casazza. (2021) Review on pollution damage costs accounting. Science of The Total Environment 783, pages 147074.
Crossref
Michel Nefti. (2021) Comptabilité sociale et environnementale. Recherche et Cas en Sciences de Gestion N° 19:1, pages 81-98.
Crossref
Michel Nefti. (2021) Vers un système d’information prenant en compte les questions sociales et environnementales. Recherche et Cas en Sciences de Gestion N° 19:1, pages 41-55.
Crossref
Martin K. Patel, Jean-Sébastien Broc, Haein Cho, Daniel Cabrera, Armin Eberle, Alessandro Federici, Alisa Freyre, Cédric Jeanneret, Kapil Narula, Vlasios Oikonomou & Selin Yilmaz. (2021) Why We Continue to Need Energy Efficiency Programmes—A Critical Review Based on Experiences in Switzerland and Elsewhere. Energies 14:6, pages 1742.
Crossref
Dalila Cisco Collatto, Daniel Pacheco Lacerda, Ernani Ott, Lucila M.S. Campos, Luciane Reginato & Simone Santos Knak. (2021) Method for measurement and evidencing of environmental debt (MEED) in productive systems. Journal of Cleaner Production 282, pages 124453.
Crossref
Philipp Hummel & Jacob Hörisch. (2020) “It’s not what you say, but how you say it”:How the provision of qualitative, quantitative and monetary environmental information influences companies’ internal decision making. Journal of Cleaner Production 268, pages 122247.
Crossref
Ernest Czermański, Barbara Pawłowska, Aneta Oniszczuk-Jastrząbek & Giuseppe T. Cirella. (2020) Decarbonization of Maritime Transport: Analysis of External Costs. Frontiers in Energy Research 8.
Crossref
Giuseppe T. Cirella, Anatoliy G. Goncharuk, Corrado lo Storto & Alessio Russo. (2020) Exploring Social Sustainability and Economic Practices: Multi-Journal Compendium. Sustainability 12:5, pages 1718.
Crossref
Souâd Taïbi, Nicolas Antheaume & Delphine Gibassier. (2020) Accounting for strong sustainability: an intervention-research based approach. Sustainability Accounting, Management and Policy Journal 11:7, pages 1213-1243.
Crossref
Sorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Alexandru Lucian Manole & Mihaela Stefan Hint. 2020. Management Accounting Standards for Sustainable Business Practices. Management Accounting Standards for Sustainable Business Practices 27 51 .
Franco Ernesto Rubino & Stefania Veltri. 2020. Accounting, Accountability and Society. Accounting, Accountability and Society 81 91 .
Pierre Baret & Vincent Helfrich. (2018) The “trilemma” of non-financial reporting and its pitfalls. Journal of Management and Governance 23:2, pages 485-511.
Crossref
Jingkuang Liu, Yue Teng, Yuhan Jiang & Enqin Gong. (2018) A cost compensation model for construction and demolition waste disposal in South China. Environmental Science and Pollution Research 26:14, pages 13773-13784.
Crossref
Humphrey Boogaerdt & Alistair Brown. (2019) Tree-trimming impact on local government property management. Property Management 37:2, pages 229-242.
Crossref
Richard Barker. (2019) Corporate natural capital accounting. Oxford Review of Economic Policy 35:1, pages 68-87.
Crossref
Nicolas Antheaume. (2018) A history of SEA in France: government, engineers and mathematics. Sustainability Accounting, Management and Policy Journal 9:3, pages 207-228.
Crossref
Noor-E-Sabiha & Sanzidur Rahman. (2018) Environment-Smart Agriculture and Mapping of Interactions among Environmental Factors at the Farm Level: A Directed Graph Approach. Sustainability 10:5, pages 1580.
Crossref
Fabrício Eidelwein, Dalila Cisco Collatto, Luis Henrique Rodrigues, Daniel Pacheco Lacerda & Fabio Sartori Piran. (2018) Internalization of environmental externalities: Development of a method for elaborating the statement of economic and environmental results. Journal of Cleaner Production 170, pages 1316-1327.
Crossref
Somnath Debnath. 2017. Corporations and Sustainability. Corporations and Sustainability 28 48 .
Stéphane Trébucq. (2017) Mise en place d'une comptabilité carbone à l'échelle des produits : le cas d’une PME de la filière bois. Recherches en Sciences de Gestion N° 118:1, pages 65-96.
Crossref
Kelly M. Soderstrom, Naomi S. Soderstrom & Christopher R. Stewart. 2017. Advances in Management Accounting. Advances in Management Accounting 59 85 .
M. Kemal Korucu, Atakan Alkan, Ahmet Cihan, Aykan Karademir & Zerrin Aladag. (2016) The effects of external costs on the system selection for treatment and disposal of municipal solid wastes: a deterministic case study for a pre-assessment. Journal of Material Cycles and Waste Management 19:2, pages 946-958.
Crossref
Heidi Sundin & David Andrew Brown. (2017) Greening the black box: integrating the environment and management control systems. Accounting, Auditing & Accountability Journal 30:3, pages 620-642.
Crossref
Dominik Jasinski, James Meredith & Kerry Kirwan. (2015) A comprehensive review of full cost accounting methods and their applicability to the automotive industry. Journal of Cleaner Production 108, pages 1123-1139.
Crossref
Jill Atkins & Warren Maroun. (2015) Integrated reporting in South Africa in 2012. Meditari Accountancy Research 23:2, pages 197-221.
Crossref
Jill Atkins, Barry Colin Atkins, Ian Thomson & Warren Maroun. (2015) “Good” news from nowhere: imagining utopian sustainable accounting. Accounting, Auditing & Accountability Journal 28:5, pages 651-670.
Crossref
Carmen Correa & Carlos Larrinaga. (2015) Engagement research in social and environmental accounting. Sustainability Accounting, Management and Policy Journal 6:1, pages 5-28.
Crossref
Chirața Caraiani, Camelia I. Lungu, Cornelia Dascălu & Florian Colceag. 2015. Green Accounting Initiatives and Strategies for Sustainable Development. Green Accounting Initiatives and Strategies for Sustainable Development 88 113 .
E. G. SatoloA. T. SimonF. A. CalargeS. S. Braga Junior. (2014) COMPLETE ECOLOGICAL COST ACCOUNTING (CECA) IN THE CONTEXT OF SUSTAINABILITY: A CRITICAL VIEW. Revista Brasileira de Engenharia de Biossistemas 8:3, pages 271-279.
Crossref
Jan Bebbington & Carlos Larrinaga. (2014) Accounting and sustainable development: An exploration. Accounting, Organizations and Society 39:6, pages 395-413.
Crossref
Somnath Debnath & S.K. Bose. (2014) Exploring full cost accounting approach to evaluate cost of MSW services in India. Resources, Conservation and Recycling 83, pages 87-95.
Crossref
Giovanni Battista Derchi, Michael Burkert & Daniel Oyon. 2013. Accounting and Control for Sustainability. Accounting and Control for Sustainability 197 229 .
María Luisa Pajuelo Moreno. (2013) Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies. Sustainability 5:6, pages 2389-2420.
Crossref
Jacques Richard. 2013. Dictionnaire critique de la RSE. Dictionnaire critique de la RSE 60 65 .
Fang Wen Yang, Si Si Guo & Yan Wang. (2012) The Environmental Performance Evaluation of a Silicon Production Enterprise Based on Fuzzy Comprehensive Evaluation and Entropy Weight Method. Advanced Materials Research 573-574, pages 245-250.
Crossref
Rob Gray & Richard Laughlin. (2012) It was 20 years ago today. Accounting, Auditing & Accountability Journal 25:2, pages 228-255.
Crossref
Sylvain Martinez, Mehrdad Hassanzadeh, Youcef Bouzidi & Nicolas Antheaume. 2011. Glocalized Solutions for Sustainability in Manufacturing. Glocalized Solutions for Sustainability in Manufacturing 641 646 .
Hank C. Alewine. (2010) A model for conducting experimental environmental accounting research. Sustainability Accounting, Management and Policy Journal 1:2, pages 256-291.
Crossref
Teresa Eugénio, Isabel Costa Lourenço & Ana Isabel Morais. (2010) Recent developments in social and environmental accounting research. Social Responsibility Journal 6:2, pages 286-305.
Crossref
Jean-François Henri & Marc Journeault. (2010) Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society 35:1, pages 63-80.
Crossref
Mark McHenry. (2009) Policy options when giving negative externalities market value: Clean energy policymaking and restructuring the Western Australian energy sector. Energy Policy 37:4, pages 1423-1431.
Crossref
Jochen Zimmermann & Stefan Veith. (2008) Die Erfassung von CO2-Emissionsrechten in der wertmäßigen und ökologischen Kostenrechnung. Controlling & Management 51:5, pages 355-364.
Crossref
Nicolas Antheaume. 2007. Sustainability Accounting and Accountability. Sustainability Accounting and Accountability 211 225 .
Jan Bebbington, Judy Brown & Bob Frame. (2007) Accounting technologies and sustainability assessment models. Ecological Economics 61:2-3, pages 224-236.
Crossref
Richard Barker & Colin Mayer. (2017) How Should a Sustainable Corporationn Account for Natural Capital?. SSRN Electronic Journal.
Crossref
Marie-Andrée Caron, Lyne Latulippe & Corinne Gendron. (2012) L’Internalisation Des Externalités: Trajectoire Institutionnelle D’Une Idée Comptable Qui ‘Tue’ Dans Les Politiques Publiques. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.