著者

Massimo BATTAGLIA Marco FREY Emilio PASSETTI

出版者

National Institute of Occupational Safety and Health

雑誌

Industrial Health (ISSN:00198366)

巻号頁・発行日

vol.52, no.4, pp.354-366, 2014 (Released:2014-09-11)

参考文献数

36

被引用文献数

22 28

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Accidents at work are still a heavy burden in social and economic terms, and action to improve health and safety standards at work offers great potential gains not only to employers, but also to individuals and society as a whole. However, companies often are not interested to measure the costs of accidents even if cost information may facilitate preventive occupational health and safety management initiatives. The field study, carried out in a large Italian company, illustrates technical and organisational aspects associated with the implementation of an accident costs analysis tool. The results indicate that the implementation (and the use) of the tool requires a considerable commitment by the company, that accident costs analysis should serve to reinforce the importance of health and safety prevention and that the economic dimension of accidents is substantial. The study also suggests practical ways to facilitate the implementation and the moral acceptance of the accounting technology.