Work

A Note on Accounting for Negative Economic Externalities

Year: 2025

Type: article

Abstract: A negative externality is the indirect imposition of a cost by one party onto another. The “triple bottom line” (people, plant, and profit) in accounting education needs to better address and assign negative economic externalities. Accounting higher education programs need to better incorporate negative economic costs in pedagogy.

Source: International Journal of Business & Management Studies

DOI: 10.56734/ijbms.v6n4a3

Author: Dr. Bill Joyce

Institution: Bemidji State University

Language: English

Topic: Accounting Education and Careers

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: hybrid

OpenAlex ID: W4409569320