TY - JOUR
T1 - Revisiting externalities and exploring the environmental account as a basis for internalising external costs.
AU - Mathews, Martin
N1 - Imported on 12 Apr 2017 - DigiTool details were: Journal title (773t) = Accounting, Accountability and Performance. ISSNs: 1445-954X;
PY - 2003
Y1 - 2003
N2 - 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).
AB - 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).
M3 - Article
SN - 1323-711X
VL - 9
SP - 35
EP - 60
JO - Accounting, Accountability and Performance
JF - Accounting, Accountability and Performance
IS - 1
ER -