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Accounting for the cost of occupational accidents

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  • Pall M. Rikhardsson

Abstract

Occupational accidents are a substantial expense to society and individual companies. This loss of value could be avoided by preventing occupational accidents from happening. When focusing on accident prevention, an extra incentive for managers could be to illustrate the actual financial consequences for the company. This, however, presents some challenges due to the current set‐up of many management accounting systems. The paper explores these issues in the context of the Systematic Accident Cost Analysis (SACA) project, which was carried out during 2001 by The Aarhus School of Business and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. It focused 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. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Pall M. Rikhardsson, 2004. "Accounting for the cost of occupational accidents," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 11(2), pages 63-70, June.
    • Handle: RePEc:wly:corsem:v:11:y:2004:i:2:p:63-70
    DOI: 10.1002/csr.52
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    Cited by:

    1. Konstantinos Evangelinos & Stefanos Fotiadis & Antonis Skouloudis & Nadeem Khan & Foteini Konstandakopoulou & Ioannis Nikolaou & Shaun Lundy, 2018. "Occupational health and safety disclosures in sustainability reports: An overview of trends among corporate leaders," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 961-970, September.
    2. Stefanos Fotiadis & Konstantinos I. Evangelinos & Foteini Konstantakopoulou & Ioannis E. Nikolaou, 2023. "Assessing CSR Reports of Top UK Construction Companies: The Case of Occupational Health and Safety Disclosures," Sustainability, MDPI, vol. 15(8), pages 1-32, April.

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