کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878851 911143 2008 31 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Ecoefficiency: Defining a role for environmental cost management
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Ecoefficiency: Defining a role for environmental cost management
چکیده انگلیسی

This study investigates the relationship between environmental performance and productive efficiency in the United States electric utility industry before and after the 1990 Clean Air Act Amendments. Using Data Envelopment Analysis (DEA), cross-sectional examinations reveal lower polluting plants are more efficient than higher polluting plants. Longitudinal analyses indicate plants can simultaneously reduce pollution and increase relative efficiency. Collectively, these results are evidence that proactive environmental management can reduce environmental costs and thus, lends support for adopting an environmental cost management system.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 33, Issue 6, August 2008, Pages 551–581
نویسندگان
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