The inclusion of externalities in the costs of production of goods and services has not received much attention in the accounting literature. This paper considers how externalities may be internalised by either regulation and pricing, pollution permits, eco-taxation, charging for the provision of services by the public sector, or the use of an environmental equity account (after Boone and Rubenstein, 1997).
|Number of pages||26|
|Journal||Accounting, Accountability and Performance|
|Publication status||Published - 2003|