Environmental Costing in Capital Investment Decisions: Electricity Distributors and the Choice of Power Poles

Craig Michael Deegan

35 citations0/0 files storedAustralian Accounting Review

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Life Cycle Costing Analysis Accounting and Financial Management Environmental Impact and Sustainability

Abstract

Australian electricity distribution businesses use a vast number of poles in their networks. In making their purchase decisions, they can choose between types of pole. It might come from an old‐growth forest or a plantation, or be made from cement, steel or fibreglass. This paper discusses how Australian electricity distribution businesses currently account (or fail to account) for the social and environmental implications of the production and use of power poles. The discussion highlights the many factors to be considered in a life‐cycle costing exercise. The paper provides suggestions for future practice which have implications not only for electricity distribution businesses, but for industry generally.

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References

2010Cost Accounting: A Managerial Emphasis,2000Contemporary Environmental Accounting:Issues, Concepts and Practice 2002Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools 2001An Account of Sustainability: Failure, Success and a Reconceptualization 2004Environmental management accounting: roadblocks on the way to the green and pleasant land 2001Full cost accounting: an agenda for action 1995Green Ledgers: Case Studies in Corporate Environmental Accounting 2013An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms

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