IDEAS home Printed from
   My bibliography  Save this paper

Accounting for Health and Safety costs: Review and comparison of selected methods




A part of the emerging sustainability management accounting is corporate health and safety performance. One performance dimension is the costs of occupational accidents in companies. The underlying logic for calculating these costs is that if occupational accidents are prevented then these costs could be avoided. This chapter presents and discusses selected methods for calculating the costs of occupational accidents. The focus is on presenting the characteristics of each method and disclosing the benefits and drawbacks of each method

Suggested Citation

  • Rikhardsson, Pall, 2005. "Accounting for Health and Safety costs: Review and comparison of selected methods," Management Accounting Research Group Working Papers M-2005-06, University of Aarhus, Aarhus School of Business, Department of Business Studies.
  • Handle: RePEc:hhb:aarbma:2005-006

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. V. Krishnan & Saurabh Gupta, 2001. "Appropriateness and Impact of Platform-Based Product Development," Management Science, INFORMS, vol. 47(1), pages 52-68, January.
    2. Perera, H. S. C. & Nagarur, Nagen & Tabucanon, Mario T., 1999. "Component part standardization: A way to reduce the life-cycle costs of products," International Journal of Production Economics, Elsevier, vol. 60(1), pages 109-116, April.
    3. Ben-Arieh, David & Qian, Li, 2003. "Activity-based cost management for design and development stage," International Journal of Production Economics, Elsevier, vol. 83(2), pages 169-183, February.
    4. David A. Collier, 1982. "Aggregate Safety Stock Levels and Component Part Commonality," Management Science, INFORMS, vol. 28(11), pages 1296-1303, November.
    5. Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 309-337, January.
    6. Nepal, Bimal & Monplaisir, Leslie & Singh, Nanua, 2005. "Integrated fuzzy logic-based model for product modularization during concept development phase," International Journal of Production Economics, Elsevier, vol. 96(2), pages 157-174, May.
    7. Homburg, Carsten, 2005. "Using relative profits as an alternative to activity-based costing," International Journal of Production Economics, Elsevier, vol. 95(3), pages 387-397, March.
    8. Kaplan, Robert S., 1986. "The role for empirical research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 429-452, July.
    9. Kevin Weng, Z., 1999. "Risk-pooling over demand uncertainty in the presence of product modularity," International Journal of Production Economics, Elsevier, vol. 62(1-2), pages 75-85, May.
    10. Banker, Rajiv D. & Potter, Gordon & Schroeder, Roger G., 1995. "An empirical analysis of manufacturing overhead cost drivers," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 115-137, February.
    11. Hau L. Lee & Christopher S. Tang, 1997. "Modelling the Costs and Benefits of Delayed Product Differentiation," Management Science, INFORMS, vol. 43(1), pages 40-53, January.
    Full references (including those not matched with items on IDEAS)

    More about this item


    No keywords;


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hhb:aarbma:2005-006. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Helle Vinbaek Stenholt). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.