دسته بندی:

مدیریت دانش - knowledge management

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سال انتشار:

2021

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عنوان انگلیسی مقاله:

Full cost accounting: A missing consideration in global tailings dam management

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ترجمه فارسی عنوان مقاله:

حسابداری کامل هزینه: بررسی گمشده در مدیریت سد جهانی

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منبع:

ScienceDirect- Elsevier- Journal of Cleaner Production, 321 (2021) 129016: doi:10:1016/j:jclepro:2021:129016

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نویسنده:

Roger L. Burritt

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چکیده انگلیسی:

This conceptual paper argues that full cost accounting could fill a gap in the new Global Industry Tailings Management Standard by bringing knowledge of externalities to account. Tailings dam management continues to fail the industry, environment and society as one catastrophic disaster follows another. Parties involved have collaborated to produce a Global Industry Tailings Management Standard which is in the process of being rolled out. The Standard is short on detail as to the accounting information needed to improve decision making. In particular there is no provision in the Standard for the cost of environmental and social externalities to be gathered and reported on, internally to newly created Accountable Executives or externally to potentially affected stakeholders. The paper develops recommendations for the integration of full cost accounting into tailings management as the industry transitions towards zero future catastrophic tailings dam disasters and eventual removal of threats from the destructive powers of tailings dam slurry. It concludes by drawing attention to some key research issues that need addressing if full cost accounting for the potential external costs of tailings dam failure is to be assessed and integrated in a standard for best practice tailings management.
keywords: حسابداری کامل بهای تمام شده | خارجی ها | فاجعه سد باطله | استاندارد جهانی مدیریت باطله صنعت | Full cost accounting | Externalities | Tailings dam disaster | Global industry tailings management standard

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قیمت: رایگان

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توضیحات اضافی:

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