Valuing external costs – from theory to practice: implications for full cost environmental accounting

By Nicolas Antheaume. 2004

112 citations recorded by the source corpus.

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Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting (2010, background): “Antheaume (2004) uses three external cost valuation methods (avoidance cost, cost of damages and collective consent to pay) to attempt to fully cost an industrial process.”
Corporate reporting and accounting for externalities (2018, background): “Antheaume (2004) highlights the large ranges of estimates”
Eco-control: The influence of management control systems on environmental and economic performance (2010, background): “…other studies have examined the role of accounting/accountants in environmental management (e.g., Bebbington, Gray, Thomson, & Walters, 1994; Gray, 1992; Wilmshurst & Frost, 2001) and issues related to environmental cost accounting (e.g., Antheaume, 2004; Gluch & Baumann, 2004; Herbohn, 2005).”