• Login
    View Item 
    •   Home
    • Massey Documents by Type
    • Working and Discussion Papers
    • View Item
    •   Home
    • Massey Documents by Type
    • Working and Discussion Papers
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Externalities revisited: the use of an environmental equity account

    Icon
    View/Open Full Text
    202.pdf (52.66Kb)
    Abstract
    This exploratory paper attempts to restart a debate about the incorporation of environmental externalities into the cost structure of the organisation. A number approaches are considered; regulation together with all that would follow such as audit and policing; pollution permits, which probably can only be used with a sinking lid application; and other charging mechanisms such as making the private sector pay for public sector capital funding. The fourth alternative, the use of an environmental equity account, has not been widely considered in the literature. The paper proposes the use of an environmental equity account (after Boone and Rubenstein, 1997) with the express intent of generating a charge for environmental impact based on the cost of control. That is, the cost of implementing state of the art technology compared to that currently in use within the organisation, is used as a balance which may be either paid as a capital sum or carried as a balance sheet entry upon which dividend payments would have to be made. It is envisaged that both capital sums and dividend payments would go to an agency responsible for environmental remediation activity.
    Date
    2000
    Author
    Mathews, M. R.
    Lockhart, J. A.
    URI
    http://hdl.handle.net/10179/2545
    Collections
    • Working and Discussion Papers
    • School of Accountancy Discussion Papers
    Metadata
    Show full item record

    Copyright © Massey University
    | Contact Us | Feedback | Copyright Take Down Request | Massey University Privacy Statement
    DSpace software copyright © Duraspace
    v5.7-2023.7-7
     

     

    Information PagesContent PolicyDepositing content to MROCopyright and Access InformationDeposit LicenseDeposit License SummaryTheses FAQFile FormatsDoctoral Thesis Deposit

    Browse

    All of MROCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

    My Account

    LoginRegister

    Statistics

    View Usage Statistics

    Copyright © Massey University
    | Contact Us | Feedback | Copyright Take Down Request | Massey University Privacy Statement
    DSpace software copyright © Duraspace
    v5.7-2023.7-7