An investigation into problem areas related to rehabilitation management accounting

Abstract

The opinions of rehabilitation and environmental managers in the mining industry were researched. There opinions were obtained to questions about the adequate allocation of environmental costs, the visibility of environmental costs, and the influence of a culture of traditional values, beliefs and mindsets, and the evaluation of environmental inputs and gains in non-financial terms. Although an awareness of these problem areas was found, there nevertheless appear to be shortcomings in the actual application of the underlying management accounting principles.