Revisiting externalities and exploring the environmental account as a basis for internalising external costs.

Martin Mathews

Research output: Contribution to journalArticlepeer-review

Abstract

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).
Original languageEnglish
Pages (from-to)35-60
Number of pages26
JournalAccounting, Accountability and Performance
Volume9
Issue number1
Publication statusPublished - 2003

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