BATNEEC is the criterion used by Her Majesty's Inspectorate of Pollution in the United Kingdom to assess acceptability of processes (Slater, 1994).
The history of cost accounting is replete with examples of situations where divisions, processes, or products appeared unprofitable under the basis of overhead allocation adopted, so that the management wisely changed the basis (Wells, 1978).
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Bebbington, J., R. Gray, I. Thomson, and D. Walters. 1994. Accountants' attitudes and environmentally-sensitive accounting. Accounting and Business Research 94:109–120.
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Butler, D., C. Frost, and R. Macve. 1992. Environmental issues. Pp. 53–76 in Financial Reporting 1991–1992, L. Skerratt, ed. London: Institute of Chartered Accountants in England and Wales.
Collier, J., I. Doolittle, and P. Broke. 1993. Environmental disclosures. Accountants Digest 303.
Cope, D., and P. James. 1990. The enterprise and the environment. UK CEED Bulletin 30:6–9.
Deloitte Touche Tohmatsu International/IISD/Sustainability. 1993. Coming Clean: Corporate Environmental Reporting. London: Deloitte Touche Tohmatsu International.
Epstein, M. J. 1994. The integration of environmental measurements into management decision making. Paper presented at British Accounting Association Annual Conference, Winchester.
Ezzamel, M., K. Hoskin, and R. Macve. 1990. Managing it all by numbers: A review of Johnson & Kaplan's 'Relevance Lost'. Accounting and Business Research 78:153–166.
Federation des Experts Compatibles Europeans (FEE). 1993. Environmental Accounting and Auditing: Survey of Current Activities and Developments. Brussels: FEE.
French, E. A. 1994. Accounting Courses for UK University Undergraduate Engineering Students. Working Paper, University of Wales College of Cardiff.
Gray, R., J. Bebbington, and D. Walters. 1993. Accounting for the Environment. London: ACCA/Paul Chapman Publishing.
Hoskin, K., and R. Macve. 1994. Reappraising the genesis of managerialism: A re-examination of the role of accounting at the Springfield Armory, 1815–1845. Accounting, Auditing and Accountability Journal 7(2): 4–29.
Houldin, M. 1993. Financial management and the environment. Address to Institute of Chartered Accounts in England and Wales Annual Conference, London.
Johnson, H. T., and R. Kaplan. 1987. Relevance Lost. Boston, Mass.: Harvard Business School Press.
KPMG. 1993. International Survey of Environmental Reporting. London: KPMG.
Kreuze, J., G. Newell, and S. Newell. 1991. Cost allocation example. Reading 14 in Accounting and the Environment: Readings and Discussion, L. Molinaro, ed. Arlington, Va.: Management Institute for Environment and Business.
Macve, R., and A. Carey, eds. 1992. Business, Accountancy and the Environment: A Policy and Research Agenda. London: Institute of Chartered Accounts in England and Wales.