Aarhus University Seal / Aarhus Universitets segl

Accounting for the cost of occupational accidents

Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  • Pall M. Rikhardsson, Denmark
  • Accounting Research Centre - ARC
  • Business and Environment
  • Department of Business Studies
Occupational accidents are a substantial expense to society and individual companies. This loss of value could be avoided by preventing occupational accidents from happening. When focusing on accident prevention, an extra incentive for managers could be to illustrate the actual financial consequences for the company. This, however, presents some challenges due to the current set up of many management accounting systems. The paper explores these issues in the context of the Systematic Accident Cost Analysis (SACA) project, which was carried out during 2001 by The Aarhus School of Business and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. It focused on developing and testing a method for the evaluation of the occupational costs and how this might be linked to management accounting and control systems.
Original languageEnglish
JournalCorporate Social Responsibility and Environmental Management
Volume11
Issue4
Pages (from-to)63-70
Number of pages8
ISSN1535-3958
Publication statusPublished - 2004

See relations at Aarhus University Citationformats

ID: 32324388