Pollution Prevention and Accounting

The following Educational Tools and Reference Materials are available to faculty who are incorporating pollution prevention concepts and tools into their courses. This list includes resources available through the NPPC [so marked "NPPC]; the U.S. EPA Pollution Prevention Information Clearinghouse [PPIC], Washington, D.C., 202-260-1023 or; and Center for Environmental Research Information, Cincinnati, Ohio, 513-569-7562 [CERI]. An asterisk (*) indicates materials described in this compendium's annotated bibliography. Additional resources are available through the U.S. EPA's Environmental Accounting Network.

Educational Tools

Annotated Bibliographies

Beech, Ron, Tricia Ferrell, and Jennifer Wulfstat. Annotated Bibliography of Accounting-Related Pollution Preventio Sources. National Pollution Prevention Center for Higher Education, May 1994.
A guide to issues and literature in the field of corporate environmental accounting. Divided into the following sections: "Other Bibliographies," "Management" (financial, managerial, national income, and general accounting), "Auditing," and "General." Builds on and complements a similar annotated bibliography published in 1992 by the United Nations (see next listing). [NPPC]

United Nations, Transnational Corporations and Management Division. Environmental Accounting: Current Issues, Abstracts, and Bibliography. (E.92.II.A.23) New York: UN Publications, 1992. (*) Can be obtained for $15 from:
United Nations Publications
Room DC2-853
2 United Nations Plaza
New York, NY 10017
Phone: 212/963-8302 or 800/253-9646
Fax: 212/963-3489

Institute of Management Accounting Library. "Institute of Management Accounting / Certified Management Accountant Program Bibliography." April 1993. (*)

Environmental Protection Agency. Environmental Accounting Resource Listing. EPA 742-F94-004. July 1994. (*) PPIC

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Case studies

Buchholz, Rogene A., Alfred A. Marcus, and James E. Post. Managing Environmental Issues: A Casebook. Englewood Cliffs, NJ: Prentice Hall, 1992.

Cooper, Robin, Robert Kaplan, Lawrence Maisel, Eileen Morrissey, and Ronald Oehm. Implementing Activity-Based Cost Management: Moving from Analysis to Action. Montvale, NJ: Institute of Management Accountants, 1992. $35. Based on real-life examples and case studies of eight companies.

Dowling, Lisa, and Shepley Nelson. "Financial Analysis for Tiz's Doors UV Curing Process." PPRC Communications, Seattle. Study conducted by MBA students at the University of Washington. To obtain a copy, call 206/223-1151.

Kaplan, Robert S. "Maxwell Appliance Controls." (Doc #: 9-192-058) Boston: Harvard Business School, 24 October 1991. Addresses activity-based costing with brief reference to environmental costs.

"Noranda Minerals (A, B, and Note)." London, Ontario: Western Ontario Business School, Case and Publication Services, 1991. 52 pp. To obtain a copy, call 519/661-3208.

Northeast Waste Management Officials' Association. Pollution Prevention Program. Costing and Financial Analysis of Pollution Prevention Projects. Boston: NEWMOA, 1992. $40 ($20 non-profits). To obtain a copy, call 617/367-8558. Case studies included on four small MA companies.

Surma, J. P. "Taking Corporate America's Environmental Challenge." Price Waterhouse Review, no. 2 (1992): 11-23.

Wittman, M. E. "Lightolier, Inc." Manuscript prepared for the Northeast Waste Management Officials' Association and the Commonwealth of Massachusetts' Office of Technology Assistance, 1991.

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Problem Sets

Allen, David T., Nandkumar Bakshani, and Kirsten Sinclair Rosselot (University of California at Los Angeles). "Problem 17: The Effect of Future Liability Costs on Return on Investment." In Pollution Prevention: Homework & Design Problems for Engineering Curricula. New York: American Institute of Chemical Engineers, 1993. $35. To obtain a copy, call 212/705-7407.

------. "Problem 18: Economic Analysis of a Pollution Prevention Process Modification." In Pollution Prevention: Homework & Design Problems for Engineering Curricula. New York: American Institute of Chemical Engineers, 1993. $35. To obtain a copy, call 212/705-7407.

Lanen, William. "Overhead Allocation for Pollution Prevention." University of Michigan, 1993. 4 pp. A 30-minute exam question that addresses the proper allocation of environmental costs to products. [NPPC]

Tucker, Michael. "Ozone-Depleting Chemicals: Taxes and Decisions for a Manufacturer." Fairfield University,1994. 14 pp. Asks the student, playing the role of a firm's financial analyst, to analyze options and make recommendations about what to do with current inventory of ozone-depleting chemicals. Includes discussion questions, teaching note, and financial tables. [NPPC]


Cohen, Mark A. Management 5596: Management of Environmental Issues. Nashville: Vanderbilt University, March 1993. [NPPC]

Stinson, Christopher. Accounting 380K: Environmental Accounting. Austin, TX: University of Texas, Spring 1994. [NPPC]

Stone, Donald E. SOM 591A: Seminar on Environmental Accounting. Amherst, MA: University of Massachusetts, Fall 1993. [NPPC]

White, Mark A. Commerce 470: Environmental Financial Management. Charlottesville, VA: University of Virginia, Spring 1992. [NPPC]

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Reference Materials


Ahmad, Yusuf J., Salah El Serafy, and Ernst Lutz, eds. Environmental Accounting for Sustainable Development (A UNEP-World Bank Symposium). Washington: World Bank, 1989.

American Petroleum Institute. Background Discussion of Total Cost Accounting Within Petroleum Operations. Washington: API. 4 pp. PPIC

American Institute for Pollution Prevention. A Primer for Financial Analysis of Pollution Prevention Projects. Cincinnati: AIPP, 1992.

Business Roundtable. Environmental Cost Accounting: Key Definitions and Terms. Washington: Business Roundtable. 10 pp.

Cairncross, Frances. Costing the Earth: The Challenge for Governments, the Opportunities for Business. Boston: Harvard Business School Press, 1992.

Canadian Institute of Chartered Accountants. Environmental Costs and Liabilities: Accounting and Financial Reporting Issues. Toronto: CICA, 1993.

CH2M Hill. The Role of Internal Auditors in Environmental Issues. Altamonte Springs, Fla.: Institute of Internal Auditors Research Foundation, 1993. Cokins, Gary, Alan Stratton, and Jack Helbling. An ABC Manager's Primer: Straight Talk on Activity-Based Costing. Montvale, NJ: Institute of Management Accountants, 1993. $15.

Collins, Frank, ed. Implementing Activity-Based Costing. New York: Executive Enterprises, 1991. $40.

Cooper, Robin, Robert Kaplan, Lawrence Maisel, Eileen Morrissey, and Ronald Oehm. mplementing Activity-Based Cost Management: Moving From Analysis to Action. Montvale, NJ: Institute of Management Accountants, 1992. $35.

Enander, Richard T. Hazardous Waste Tracking and Cost Accounting: A Practical "How-to" Guide and Recordkeeping System for Generators. Coventry, RI: Hazardous Waste Tracking & Cost Accounting, 1993.

Fagg, Brandon F., Joyce K. Smith, Keith A. Weitz, and John L. Warren. Life-Cycle Cost Assessment (LCCA): Preliminary Scoping Report, Environmental Management Systems, Research Triangle Park, NC, October 1993.

Financial Accounting Standards Board, Emerging Issues Task Force. EITF Abstracts, Issue No. 90-8, Capitalization of Costs to Treat Environmental Contamination. Stamford, CT: FASB, 1990.

General Electric Corporation, Corporate Environmental Programs. Financial Analysis of Waste Management Alternatives, 1987.

Gray, Rob H. The Greening of Accountancy. London, England: Certified Accounts Publications Ltd., 1990.

Gray, Rob H., Jan Bebbington, and Diane Walters. Accounting for the Environment. Princeton, NJ: Markus Wiener, 1993. 368 pp. $40.

Hall, R. M. Jr., and D. R. Case. "All About Environmental Auditing." To obtain a copy, contact Federal Publications, 1120 Twentieth St. N.W., Washington, D.C. 20036 (phone: 202/337-7000 or 800/922-4330).

Hay, R. D., E. R. Gray, and P. H. Smith. Business and Society: Perspectives on Ethics and Social Responsibility, Third Edition. Cincinnati: Southwestern Publishing, 1989.

Johnson, H. Thomas, and Robert S. Kaplan. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.

Keoleian, Greg, and Dan Menerey. Life Cycle Design Guidance Manual: Environmental Requirements and the Product System: chapters on life cycle accounting and life cycle assessment. (EPA/600/R-92/226) Cincinnati: U.S. EPA, Office of Research and Development, Risk Reduction Engineering Laboratory, January 1993. CERI (*)

Management Institute for Environment and Business. Accounting and the Environment. Washington: MEB, 1992. Collection of readings and text. 265 pp. $75 ($49 academic). To obtain a copy, call 202/833-6556.

Northeast Waste Management Officials' Association, Pollution Prevention Program. Costing and Financial Analysis of Pollution Prevention Projects. Boston: NEWMOA, 1992. $40 ($20 for non-profits). To obtain a copy, call 617/367-8558.

Owen, David, ed. Green Reporting: Accountancy and the Challenge of the Nineties. London, England: Chapman and Hall, 1992.

Perlis, M. L. "Comparing Taxes and Marketable Allowances as Policy Tools for Reducing Pollution Emissions and Energy Consumption."National Tax Association--Tax Institute of America Proceedings of the Eighty-Fourth Annual Conference 1991,201-205. Price Waterhouse. Environmental Accounting: The Issues, the Developing Solutions. Pittsburgh: Price Waterhouse, 1991.

Schmidheiny, Stephen. Changing Course: A Global Business Perspective on Development and the Environment. Cambridge, MA: MIT Press, 1992.

Spitzer, Martin A., Robert Pojasek, Francis L. Robertaccio, and Judith Nelson. "Accounting and Capital Budgeting for Pollution Prevention." Prepared for the Engineering Foundation Conference, Pollution Prevention--Making It Pay: Creating a Sustainable Corporation for Improving Environmental Quality. San Diego, 24-29 January 1993.

State Small Business Ombusdman. The Price of Clean Air. Austin: Texas Air Control Board, 1993. Tellus Institute. Alternative Approaches to the Financial Evaluation of Industrial Pollution Prevention Investments. Boston: Tellus, 1991. $45 for the full report, $5 for just the executive summary. To obtain a copy, call 617/266-5400.

Todd, Rebecca. "Accounting for the Environment: Zero-Loss Environmental Accounting Systems." Presented at the National Academy of Engineering, Industrial Ecology/Design for Engineering Workshop. Woods Hole, MA, 13-17 July 1992; also published in B.R. Allenby and D.J. Richards, eds.; The Greening of Industrial Ecosystems, 191-200; Washington: National Academy Press, 1994.

United Nations. Transnational Corporations and Management Division. Environmental Accounting: Current Issues, Abstracts, and Bibliography. (E.92.II.A.23) New York: UN Publication, 1992.

U.S. Department of Energy, Federal Energy Management Program. Energy Prices and Discount Factors for Life-Cycle Cost Analysis 1993. (NISTIR 85-3273-7) Prepared by Barbara C. Lippiatt. Washington: U.S. Department of Commerce, 1993.

----. Federal Energy Management Program. Life-Cycle Costing Manual for the Federal Energy Management Program. (NBS Handbook 135) Prepared by Rosalie T. Ruegg. Washington: U.S. Department of Commerce, 1987.

U.S. Environmental Protection Agency. A Primer for Financial Analysis of Pollution Prevention Projects. (EPA/600/R-93-059) Cincinnati: Center for Environmental Research Information, 1993. CERI

----. Office of Policy, Planning, and Evaluation & Office of Solid Waste. Pollution Prevention Benefits Manual. Washington: U.S. EPA, 1989.

----. Office of Pollution Prevention and Toxics. Total Cost Assessment: Accelerating Industrial Pollution Prevention through Innovative Project Financial Analysis. Prepared by Allen L. White, Monica Becker, and James Goldstein (Tellus Institute). Washington: U.S. EPA, 1992. PPIC

----. Office of Solid Waste. "Economic Analysis of Pollution Prevention Projects." Chap. 6 of Facility Pollution Prevention Guide. (EPA 600/R-92/088) Cincinnati: U.S. EPA, 1992. CERI

Yancey, T.H. "Tax Consequences of Environmental Cleanups." In Thomas F.P.Sullvan, ed., The Greening of American Business, 241-254. Rockville, MD: Government Institutes, Inc., 1992.

Washington State Department of Ecology. Cost Analysis for Pollution Prevention (R-HWTR-93-129). Olympia, WA, 1993. 4 pp. To obtain a copy, call 206/407-6739.

Whitman, I. L. "Environmental Audits and Other Industrial Strategies to Minimize Environmental Risk in Industrial Business and Property Transactions in the U.S." In Industrial Risk Management and Clean Technology, edited by A. P. Maltezou, A. A. Metry, and W. A. Irwin, 136–38. ORAC, 1990.

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Abelson, Reed. "Messy Accounting." Forbes 148 (14 October 1991): 172+. (*)

Anderson, Robert. "Accounting with a Conscience." CA Magazine 125 (February 1992): 62+. (*)

Archibald, Ross T., and David W. Conklin. "Perched on the Leading Edge." CA Magazine 126 (January 1993): 63+. (*)

Bebbington, Jan, and Rob Gray. "Where Have All the Accountants Gone?" Accountancy 109 (March 1992): 28+. (*)

Bewely, Kate. "The Green Team." CA Magazine 126 (September 1993): 44+. (*)

Boivin, B., and L. Gosselin. "Going For a Green Audit." CA Magazine 124 (March 1991): 61-63.

Brandes, J. L. "Identifying and Recording Environmental Plant Costs." Management Accounting 58 (April 1977): 27-31.

Brooks, Philip G., Laura J. Davidson, and Jodi H. Palamides. "Environmental Compliance: You Better Know." Occupational Hazards 55 (1993): 41-46.

Callagn, Catherine. "Environmental Management, Accounting, and Reporting." CA Magazine 125 (May 1992): 22+. (*)

Carson, Patrick, and Julia Moulden. "Cleaning Up Your Own Act: The Office." Total Quality Environmental Management 2, no. 4 (June 1993): 453+. (*)

Chadlick, Bill, Robert W. Rouse, and John Surma. "Perspectives on Environmental Accounting." The CPA Journal 63 (January 1993): 18-20+. (*)

Cohan, David, Kenneth R. Wapman, and Mary McLearn. "Beyond Waste Minimization: Life-Cycle Cost Management for Chemicals and Materials." Pollution Prevention Review (Summer 1992): 259-275.

Cooper, Robin, and Robert S. Kaplan. "Measure Costs Right: Make the Right Decision." Harvard Business Review 66 (September-October 1988): 96-103

. ----. "How Cost Accounting Distorts Product Costs." Management Accounting 70, no. 10 (1998): 20-27. (*)

----. "Profit Priorities from Activity-Based Accounting." Harvard Business Review 69 (May–June 1991): 130-35.

"Do It Our Way." Economist 323 (16 May 1992): 90.

Eckel, Len, Kathryn Fisher, and Grant Russell. "Environmental Performance Measurement." CMA Magazine 65, no. 8 (March 1992): 10+. (*)

Eckel, Leonard, and Kathryn Fisher. "Being Accountable for the Environment." CMA Magazine 56 no.8 (January 1992): 10. (*)

Eining, Martha M., and Gail L. Cook. "Will Cross Functional Information Systems Work?" Management Accounting 74 (February 1993): 53-57.

Ewer, Sid R., Jon R. Nance, and Sarah J. Hamlin. "Accounting for Tomorrow's Pollution Control." Journal of Accountancy 173 (July 1992): 69+. (*)

Gibby, D.J., and R. Patella. "Deductability of Environmental Remediation." Journal of Accountancy (December 1993): 44-49.

Gibson, David. "Waste Minimization: Going to the Source." Chemical Marketing Reporter 238 (10 December 1990): 10-11.

Giuntini, Ron, and Stephen D. Willits. "Helping Your Company 'Go Green.'" Management Accounting 75 (February 1994): 43+. (*)

Goodfellow, J., and A. Willis. "The Name of the Game?" CA Magazine 124 (March 1991): 43-50.

Gray, Rob. "The Accountant's Task as a Friend to the Earth." Accountancy 105 (June 1990): 65-68. (Annotated in UN bibliography.)

"A Green Account." Economist 328 (4 September 1993): 69. (*)

Grimsted, B.A., S.C. Schaltegger, C.H. Stinson, and C.S. Waldron. "A Multimedia Assessment Scheme to Evaluate Chemical Effects on the Environment and Human Health." Pollution Prevention Review 4 (1994): 259-268.

Hahn, R. W., and R. N. Stavins. "Economic Incentives for Environmental Protection: Integrating Theory and Practice." American Economic Review 82, no. 2 (1992): 464-468.

Hedstrom, Gilbert S., and Roger W. Voeller. "Evaluating Your Environmental Audit--Moving Beyond Band-Aids in Developing Corrective Actions." Total Quality Environmental Management (June 1993): 429+. (*)

Howarth, R. B., and R. B. Norgaard. "Environmental Valuation Under Sustainable Development." American Economic Review 82, no. 2 (1992): 473-477.

Johnson, L.T. "Research on Environmental Reporting." Accounting Horizons 7, no. 3 (1993): 118-123.

Kaplan, Robert S. "The Four-Stage Model of Cost Systems Design." Managerial Accounting 71, no. 8 (1990): 22-26.

----. "Management Accounting for Advanced Technological Environments." Science 245 (1991): 819-823.

Katzman, M. T. "Pollution Liability Insurance and Catastrophic Environmental Risk." Journal of Risk and Insurance 55, no. 1 (1988): 75-100.

Kennedy, Mitchell L. "Sustainable Manufacturing: Staying Competitive and Protecting the Environment." Pollution Prevention Review (March 1993): 149+. (*)

Keoleian, Gregory A., Dan Menerey, and Mary Ann Curran. "A Life Cycle Approach to Product System Design." Pollution Prevention Review (June 1993): 293+. (*)

Krueze, Jerry G., and Gale E. Newell. "ABC and Life-Cycle Costing for Environmental Expenditures." Management Accounting 75 (February 1994): 38+. (*)

Lund, Robert T. "Life-Cycle Costing: A Business and Societal Instrument." Management Review 67, no. 4 (1978): 17-23.

Luscombe, Nelson. "When Clean Means Green." CA Magazine 126 (June/July 1993): 3. (*)

McIntosh, Malcolm. "Switch the Lights off, Save the Planet." Director 45, no. 3 (October 1991): 89+. (*)

McKee, Bradford. "The Best Defense Against Pollution." Nation's Business 79, no. 11 (November 1991): 53+. (*)

Moore, J. R. "Protection Will Increase Compliance." Environmental Forum (January/February 1992): 39-41.

Morgello, Clem. "Richard Mahoney of Monsanto: Taking the Initiative on the Environment." Institutional Investor 24, no. 16 (December 1990): 41+. (*)

Mullen, Rick. "Popoff: Include the Environment to Realize the Real Cost of Products." Chemical Week 151(28 October 1992): 59+. (*)

Nash, Jennifer, Karen Nutt, James Maxwell, and John Ehrenfeld. "Polaroid's Environmental Accounting and Reporting System: Benefits and Limitations of a TQEM Measurement Tool." Total Quality Environmental Management (1992): 3+. (*)

Noreen, Eric. "Conditions Under Which Activity-Based Cost Systems Provide Relevant Costs." Journal of Management Accounting Research 3 (1991): 159-168. (*)

Paluzzi, Joseph E., and Timothy J. Greiner. "Finding Green in Clean: Progressive Pollution Prevention at Hyde Tools." Total Quality Environmental Management (March 1993): 283+. (*)

Perlis, M. L. "Comparing Taxes and Marketable Allowances as Policy Tools for Reducing Pollution Emissions and Energy Consumption." National Tax Association--Tax Institute of America Proceedings of the Eighty-Fourth Annual Conference 1991 (1992): 201-205.

Plishner, Emily A. "Environmental Costs: Getting the True Measure: Developing a New Accounting Methodology." Chemical Week 153 (7-14 July 1993): 32. (*)

Pojasek, Robert B., and L. J. Cali. "Measuring Pollution Prevention Progress." Pollution Prevention Review (Spring 1991): 119-130.

Popoff, Frank P., and David T. Buzzelli. "Full-Cost Accounting." Chemical & Engineering News 71 (11 January 1993): 8-10. (*)

Prakash, Prem, and Alfred Rappaport. "Information Inductance and Its Significance for Accounting." Accounting, Organizations and Society 2, no. 1 (1977): 29-38.

"The Price of Everything, the Value of Nothing." The Economist 328 (31 July 1993): 63. (*)

Priznar, F. J. "Trends in Environmental Auditing." Environmental Law Reporter 20 (1990): 10,179-10,183.

Rauk, Albert C., and Barbara C. Thompson. "Applying TQEM Practices to Pollution Prevention at AT&T's Columbus Works Plant." Total Quality Environmental Management 2, no. 4 (June 1993): 373+. (*)

Ross, A. J. "Accounting for Hazardous Waste." Journal of Accountancy 159, no. 32 (1985): 72-82.

Roth, Harold P., and A. Faye Borthick. "Are You Distorting Costs by Violating ABC Assumptions?" Management Accounting 73, no. 5 (November 1991): 39-42. (*)

Roussey, Robert. "Auditing Environmental Liabilities." Working paper, Arthur Anderson, Chicago, 1991.

Schaltegger, Stefan C., and Christopher H. Stinson. "Ecological Accounting Systems and Their Impact on Contemporary Accounting Practices." Working paper, University of Texas at Austin, August 1993.

Securities and Exchange Commission. "Management Discussion and Analysis of Financial Condition and Results of Operations: Certain Investment Company Disclosures." Federal Register 54 (1989): 22427-22436.

Senge, Stephen V. "Accounting for the Environment: An Analysis of the Issues." The Ohio CPA Journal (February 1993): 33+(*)

Specht, Linda. "The Auditor, SAS 54 and Environmental Violations." Journal of Accounting 174 (December 1992): 67-72.

Spitzer, Martin A. "Calculating the Benefits of Pollution Prevention." Pollution Engineering 24 (1 September 1992): 33-38.

Stinson, Christopher H., and Stefan C. Schaltegger. "Environmental Accounting." Working paper, University of Texas at Austin, September 1993.

Surma, John P., and Albert A. Vondra. "Accounting for Environmental Costs: A Hazardous Subject." Journal of Accountancy 173, no. 3 (1992): 51-55. (*)

Tusa, W. "Developing an Environmental Audit Program." Risk Management 37 (August 1990): 24-26+.

U.S. Environmental Protection Agency. "Environmental Auditing Policy Statement." Federal Register 51 (1986): 25004-25010.

U.S. Environmental Protection Agency. Office of Pollution Prevention and Toxics. "Accounting and Insurance Projects Applications for Pollution Prevention in Financial Professions." Design for the Environment Fact Sheet (EPA 744F-93-002), March 1993. PPIC

Walley, Darlene, Karen Blumenfeld, Nancy Kolodny, and Nasir Ali. "Case Study: A Product Life-Cycle Assessment of Arm & Hammer Baking Soda." Pollution Prevention Review (December 1992): 51+. (*)

"Wealth of Nature." The Economist 322 (18 January 1992): 67. (*)

White, Allen L. "Accounting for Pollution Prevention: Total Cost Assessment Enables Companies To See True Costs And Benefits." EPA Journal 19 (July 1993): 23+. (*)

White, Allen, and Monica Becker. "Total Cost Assessment: Catalyzing Corporate Self-interest in Pollution Prevention." New Solutions (Winter 1992): 34-39.

White, Allen L., Monica Becker, and Deborah E. Savage. "Environmentally Smart Accounting: Using Total Cost Assessment to Advance Pollution Prevention." Pollution Prevention Review (Summer 1993): 247-259. (*)

White, Allen L., Monica Becker, and J. Goldstein. "Alternative Approaches to the Financial Evaluation of Industrial Pollution Prevention Investments." Working paper prepared for the New Jersey Department of Environmental Protection by Tellus Institute, Boston, 1991.

Wilkinson, John. "Life Cycle Costing." Process Engineering 67, no. 2 (1986): 42+.

Wittman, Marlene R. "Costing and Financial Analysis of Pollution Prevention." Environmental Finance, (Winter 91/92): 433-452.

Zuber, George R., and Charles G. Berry. "Assessing Environmental Risk." Journal of Accountancy 173, no. 3 (1992): 43-48.

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Electric Power Research Institute. Accounting Software Application for Pollution Prevention. San Francisco: EPRI. Runs in FoxPro. To obtain a copy, call 415/855-2487.

PRECOSIS, Peer Consultants, and George Beetle Company. User's Guide for Pollution Prevention Economic Assessment (PPEA), Version 1.1. Prepared for the U.S. EPA Center for Environmental Research Information, Cincinnati, 1990.

Tellus Institute. Total Cost Assessment (P2/FINANCE Software). Boston: Tellus. Available from PPIC


Berkihiser, Elliot. Environmental Accounting: What's the Bottom Line? Seattle, WA: PPRC Communications, 1993. 120-minute presentation on audiotape. $10 + shipping. To obtain a copy, call 206/223-1151.

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American Institute of Certified Public Accountants
(John Hudson, VP, Technical Standards & Services)
1211 Avenue of the Americas
New York, NY 10036-8775
Phone: 212/596-6262
Convenes an environmental issues roundtable.

Global Environmental Management Initiative (GEMI)
2000 L Street N.W.
Washington, DC 20036
Phone: 202/296-7449
Has developed an "env-accounting model" for industry and prepared a broad overview of industry needs concerning environmental accounting.

Management Institute for Environment and Business
1220 16th St. N.W.
Washington, DC 20036
Phone: 202/833-6556
An independent, non-profit organization which promotes environmentally conscious and competent general management through integration of environmental issues into management research, education and practice. Its environmental education initiatives includepublication of course development modules.

Northeast Waste Management Officials' Association
(Terri Goldberg, P2 Program Manager)
85 Merrimac St.
Boston, MA 02114
Phone: 617/367-8558
In conjunction with the MA Office of Technical Assistance (OTA), have developed a workshop on costing and financial analysis of pollution prevention projects. Course materials include case studies which present local companies' financial assessment of pollution prevention projects, and a primer on the subject, "Total Cost Assessment: An Overview of Concepts and Methods."

Tellus Institute
11 Arlington St.
Boston, MA 02116-3411
Phone: 617/266-5400
Wrote the Total Cost Assessment manual for the EPA (by Allen White, Monica Becker, and James Goldstein). Has prepared accounting software and case studies as well.

U.S. Environmental Protection Agency's Environmental Accounting Project
401 M Street SW (MC-7409)
Washington, DC 20460
Phone: 202/260-4164
The Environmental Accounting Project's mission is to encourage and motivate businesses to understand the full spectrum of environmental costs and to incorporate these costs into decision-making. The Project helps develop and publicize environmental accounting methodologies. It funds research; develops case studies; supports training courses and tools; and provides these resources to industry and other stakeholders. The Project also maintains an international Network of stakeholders from industry, academic and research institutions, consulting, governmental agencies, and environmental institutions. [See "Directories."]

World Resources Institute
1709 New York Avenue N.W.
Washington, DC 20006.
Phone: 202/638-6300
Launched project, Corporate Accounting for Environmental Costs and Risks, aimed at improving the environmental aspects of corporate cost accounting systems. The result of this work will be a series of case studies. WRI's Annotated Guide to environmental management and sustainability teaching resources is especially for business professors. Roughly 200 cases published by WRI, Darden School of Business, Harvard Business School, the NPPC, and more are listed. Case studies are searchable by publisher and by subject; abstracts and ordering information are included.

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U.S. Environmental Protection Agency, Office of Pollution Prevention and Toxics. Directory of EPA's Environmental Network for Managerial Accounting and Capital Budgeting. (EPA*742-K-96-006, 170 pages) April 1996.
The directory contains more than 650 names of individuals who are either active or interested in environmental accounting activities. Individuals are sorted by sector: academia, industry, consulting, government, etc. Many listings describe what individuals do and what services they have to offer to others. May be used as a phone or skills directory. [Note: This is the latest printed version of the Directory available. An
up-to-date version of the Directory is available for viewing and searching on the U.S. EPA Environmental Accounting Project's website.]

Contributors to Education in Accounting and Pollution Prevention

David T. Allen
University of Texas at Austin
Department of Chemical Engineering
Campus Mail Code: C0400
Austin, TX 78712-1062
512/475-7842 or
Teaches total cost accounting methods to engineering students and in pollution prevention short courses for professionals.

Marc J. Epstein
Harvard University Business School
Graduate School of Business Administration
Soldiers Field
Boston, MA 02163
Active in including social and environmental measurements in management decisions. Includes cost accounting and capital budgeting decisions, performance evaluation decisions, and external reporting decisions. His current project, with the Institute of Management Accountants, is on identification, measurement, reporting monitoring, and management of environmental impacts.

Ralph Estes
American University
1735 S Street N.W.
Washington, DC 20009
Is developing and refining accounting models to incorporate environmental costs and other externalities for use by business management and for external reporting.

Jonathan Karpoff
Business Administration
University of Washington (DJ-10)
Seattle, WA 98195
206/685-4954 or
Focusing on creating incentives for application of functional areas (accounting, finance, and marketing) to pollution prevention decisions. Courses emphasize knowledge of pollution prevention and the need for incentives, which are vital to drive change in business.

William Lanen
Accounting Department
3209 Business Administration
University of Michigan
Ann Arbor, MI 48109-1234
734/763-5289 or
Has included environmental issues in his graduate managerial accounting courses and developed an exam/homework problem on the proper allocation of environmental costs (activity-based costing). Actively seeking to write case studies in this area.

Bob Pojasek
Tufts University
Dept. of Civil/Environmental Engineering
GEI, Corporate VP of Environmental Programs
1021 Main Street
Winchester, MA 01890
617/721-4000 or
His popular graduate course, Pollution Prevention, now in its third year, will probably be offered both semesters in the '93-'94 school year. It examines how a manufacturer can go about manufacturing a product more efficiently based on a thorough process analysis and material balance. Accounting issues are incorporated in the course. He is past president of the American Institute of Pollution Prevention.

David Shields
Department of Accountancy & Taxation
University of Houston
Houston TX 77204-6283
Involved in projects dealing with environmental cost accounting in the electronics, oil and chemical industries. Issues addressed include decision relevance and incentive effects of environmental cost accounting, total cost analysis, life cycle analysis, and cross-border (US-Mexico) issues. Co-author of two cases to appear in upcoming World Resources Institute monograph on environmental cost accounting.

Linda Specht
Department of Business Administration
Trinity University
715 Stadium Drive
San Antonio, TX 78212
210/736-7348 or
Involved with issues related to auditing and environmental liability disclosure. Professional education of CPAs.

Christopher Stinson
Accounting Department (campus mail code B6400)
College of Business Administration, 4M.202
University of Texas – Austin
Austin, TX 78712-1172
512/471-5318 or
Teaches "Environmental Accounting"; directs the MBA concentration in Natural Resources and Environmental Management at the Graduate School of Business. Research includes costs of environmental compliance, disclosure of corporate environmental performance, and environmental taxes. Author of many articles on issues relating to accounting and the environment.

Donald E. Stone
School of Management
University of Massachusetts at Amherst
Amherst, MA 01003
Researches, writes, develops course teaching materials, and teaches in the area of environmental accounting. Willing to assist others in the development of case materials on environmental management accounting and capital budgeting applications.

Rebecca Todd
Accounting Department
Stern Business School
New York University
40 West 4th St., Rm 424
New York, NY 10012
Main research interests are the information content of accounting data and financial accounting disclosures, and market valuation issues. Is participating in case studies with the World Resources Institute and a large manufacturer on the utility of activity-and product-based environmental costing.

Allen White
Risk Analysis Group
Tellus Institute
11 Arlington St.
Boston, MA 02116-3411
Oversees pollution prevention economics program supported by EPA, state governments, and various private corporations. Studies how a firm's capital budgeting process and project financial investment practices may be altered to encourage pollution prevention versus end-of-pipe investments. Works with American Society of Testing and Materials in developing a national standard for total cost assessment. Also involved in developing corporate-wide indicators of environmental performance. Methods, tools, and case studies developed will be available for educational purposes.

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last revised: May 1999.