IDEAS home Printed from https://ideas.repec.org/a/wly/corsem/v11y2004i2p63-70.html
   My bibliography  Save this article

Accounting for the cost of occupational accidents

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/csr.52
    Download Restriction: no
    File URL: https://libkey.io/10.1002/csr.52?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. 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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:corsem:v:11:y:2004:i:2:p:63-70. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1002/(ISSN)1535-3966 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.