Battaglia Massimo, Frey Marco, Passetti Emilio
Institute of Management, Scuola Superiore Sant'Anna, Italy.
Ind Health. 2014;52(4):354-66. doi: 10.2486/indhealth.2013-0168. Epub 2014 May 28.
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.
从社会和经济角度来看，工作场所事故仍然是一个沉重的负担，提高工作场所健康与安全标准的行动不仅能给雇主带来巨大潜在收益，对个人乃至整个社会也是如此。然而，即便成本信息有助于预防性职业健康与安全管理举措，企业通常仍无意衡量事故成本。在一家大型意大利公司开展的实地研究，阐述了与事故成本分析工具实施相关的技术和组织方面。结果表明，该工具的实施（及使用）需要公司投入大量精力，事故成本分析应有助于强化健康与安全预防的重要性，且事故的经济影响相当大。该研究还提出了促进会计技术实施及道德接受的切实可行方法。
