8.  

BATNEEC is the criterion used by Her Majesty's Inspectorate of Pollution in the United Kingdom to assess acceptability of processes (Slater, 1994).

9.  

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).

REFERENCES

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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.

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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.

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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.



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