United States Prevention, Pesticides, EPA 742-K 93-002
Environmental Protection And Toxic-Substances October 1993
Agency (7409)
------ ~~ - _ - - -
Design For The Environment
EPA's Environmental Network
For Managerial Accounting
And Capital Budgeting
October, 1993
-------
ACCOUNTING & CAPITAL BUDGETING PROJECT
DESIGN FOR THE ENVIRONMENT
NETWORK
Table of Contents
Sector Page
Academic Curriculum Development 1
Academic Research 8
Academic Technical Assistance 14
Consultants 16
Environmentalists 30
Government County/Local 31
Government Federal 32
Government International 37
Government State 39
Industry 44
Non-Profit Curriculum Development 57
Non-Profit Research 59
Non-Profit Technical Assistance 63
Publishing 64
Trade Associations 66
Index 73
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ACCOUNTING & CAPITAL BUDGETING PROJECT
DESIGN FOR THE ENVIRONMENT
NETWORK
Academic Curriculum Development
Experience & Capabilities
Allen, David
Professor
UCLA
5531 Boelter Hall
Los Angeles, CA 90024-1592
Ph (310)206-0300
Fax: (310) 206-4107
I teach total cost accounting methods to
engmeenng students and in pollution prevention
short courses
Arnold, Matthew
President
Management Institute for Environment
and Business
1220 16th Street, N W
Washington, DC 20036
Ph (202)833-6556
Fax (202)833-6228
We prepare educational materials that describe the latest
advances in environmental accounting to current and future
managers
Provision of educational materials
Epstein, Marc J
Visiting Professor
Harvard University Business School
Graduate School of Business Administration
Soldiers Field
Boston, MA 02163
Ph (617)495-6359
Fax (617)496-7363
Active in the inclusion of social and environmental
measurements in management decisions for over 20 years
Includes the cost accounting and capital budgeting decisions,
the performance evaluation decisions and the external
reporting decisions Present project - Institute of
Management Accountants on identification, measurement,
reporting monitoring and management of environmental
impacts
Environmental measurement and management accounting
Estes, Ralph
Professor
American University
1735 S Street, NW
Washington, DC 20009
Ph (202) 265-6442
Fax (202)797-0606
I have previously developed and continue to refine accounting
models to incorporate environmental costs and other
externalities, for use by business/organizational management
and for external reporting I also track the work of others,
particularly the actual reporting efforts by large corporations
These are being assembled into a book "Best Practices in
Stakeholder Accountability" (tentative title)
Provide analysis and consultation on estimating environmental
costs and other externalities, and assist in developing
reporting formats (I am a professor of accounting at the
American University, resident scholar with The Center for
Advancement of Public Policy, and author of "Corporate
Social Accounting" (Wiley, 1976) among others
ACCTDfE Network - 11/1/93
Academic Curriculum Development
Active Participants
Page 1
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Academic Curriculum Development
Expenence & Capabilities
Karpoff, Jonathan
University of Washington (DJ-10)
Business Administration
Seattle, WA 98195
Ph (206)685-4954
Fax
Focus is creating incentives for application of functional areas
(acctg, financing, & marketing) to PP decisions Example
corporate environmental clean-up costs are often assigned as
overhead to the whole company; whereas PP costs will be
assigned to a division, which is less likely to respond
appropriately Courses emphasize knowledge of PP and the
need for incentives which are vital to dnve a change in
business thinking
Lanen, William N
Assistant Professor
University of Michigan
School of Business Administration
Ann Arbor, MI 48109-1234
Ph (313)763-0487
Fax (313)763-5688
I am working on cost accounting materials for educational
institutions These materials will incorporate environmental
issues
Educational material/references on cost accounting and
environmental issues
Lfebl, David
University of Wisconsin - Extension
Solid and Hazardous Waste Education Center
610 Langdon Street
Madison, WI 53703
Ph (608)262-0385
Fax. (608) 262-6250
Center develops and conducts educational programs to
communicate the need for PP and its cost/benefit analysis
Targeted audience - business managers, facility managers,
government officials, engineerings consultants, and extension
agents The courses use a hands-on format The Center
draws experts from industries, trade organizations, equipment
suppliers, relevant government agencies, etc to assist in its
educational efforts
Marcus, Alfred
University of Minnesota
Strategic Management Organization
230 Mgmt/Econ
Minneapolis, MN 55455
Ph (612)624-2812
Fax (612) 625-2873
Are incorporating PP thinking in management courses which
is a move away from the pollution control thinking that
influences business decision making Utilize case studies with
a cost/benefit analysis of Pollution Prevention Have
published a book (Fall 1991) on environmental issues that
will be used in management cumcula
Moody, Douglas H
Research Assistant
National Pollution Prevention Center
430 East University
Dana Building #2540
Ann Arbor, MI 48109 1115
Ph (313) 764-1412
Fax. (313) 936-2195
I work with accounting faculty here at the University of
Michigan to develop appropriate educational materials on
capital budgeting and proper environmental cost allocation
We will eventually be able to provide educational materials
geared towards undergrads and grad-level students Can
currently offer a resource list of available materials on the
subject
Rands, Gordon
University of Minnesota
Strategic Management Organization
230 Mgmt/Econ
Minneapolis, MN 55455
Ph (612)624-2812
Fax (612)625-2873
Are incorporating PP thinking in management courses which
is a move away from the pollution control th nkmg that
influences business decision making Utilize
-------
Academic Curriculum Development
Experience & Capabilities
Schaltegger, Stefan, Ph.D
Assistant Professor
Institut fur Betnebswirtschaft (IBW)
Wirtschaftswissenschaftliches Zentnim (WWZ)
Umversilat Basel
Petersgraben 51 Basel SWTTZLND, CH^OSl
Ph (+4161)267-3221
Fax. (+41 61) 261-3053
I am doing research on (a) Full-Cost Accounting (project
with a firm of the chemical industry), (b) Environmental
Accounting (framework, overview, categorization, etc ),
(c) Integration of Full-Cost-Accounting with ecological
accounting, life-cycle analysis, ecobalancmg eco-controlling,
etc
University, research and teaching, interested in implementing
and further developing methods of environmental accounting
(open for cooperation with industry for research purposes)
Specht, Linda
Associate Professor
Trinity University
Dept of Business Administration
715 Stadium Drive
San Antonio, TX 78212
Ph (210)736-7348
Fax (210) 736-8134
I have been involved primarily with issues relating to auditing
and environmental liability disclosure For example Specht,
"The Auditor, SAS54 and Environmental Violations," "Journal
of Accounting," December 1992, pp 67-72 I am currently
teaching a seminar for the AICPA, titled, "The Auditor and
the Environment Think Globally, Act Locally"
I can provide an outlet for the dissemination of information
and materials through my involvement in continuing
education for CPAs, and can provide a perspective on
disclosure issues through my national and international
involvement in this area
Stinson, Christopher
University of Texas
Department of Accounting (CBA 4M 202)
College of Business Administration
Austin, TX 78712-1172
Ph (512)471-5215
Fax. (512) 471-3904
Actively conducting research and teaching courses in
accounting
Stone, Donald E.
Associate Professor
University of Massachusetts at Amherst
School of Management
Amherst, MA 01003
Ph (413)545-5645
Fax (413) 545-3858
I research, write, develop course teaching materials, and teach
in the areas of environmental accounting My most recent
effort is a working paper, "Management Accounting and
Sustainable Development"
I am interested in sharing information I am particularly
interested in getting case matenals on environmental
management accounting and capital budgeting applications I
am also willing to assist others in the development of such
matenals
Todd, Rebecca
New York University
Room 433 Tisch Hall
40 W 4th Street
New York, NY 10012
Ph (212)998-0028
Fax. (212) 995^004
Currently conducting research for the World Resources
Institute Study of Environmental Accounting Practices
ACCTDfE Network - 11/1/93
Academic Curriculum Development
Active Participants
Page 3
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Academic Curriculum Development
Experience & Capabilities
Allison, Richard
University of Houston
Business and Pubbc Administration
2700 Bay Boulevard
Houston, TX 77058
Ph (713)283-3251
Fax: (713) 283-3951
Has a technically-oriented curriculum with a focus on
operation and maintenance Technical exchange with the
petrochemical industry and NASA. Roughly a third of the
course material deals with PP concepts, the remainder with
management and crisis handling Presently offer 6 UG and 8
Gr courses related to PP
Bennett, Bob
Management Accounting Professor
Northern Illinois University
306 Ridge Road
Rochelle, IL 61068
Ph (815) 562-6439 - H
Fax
Bhada, Ron
New Mexico State University
Waste Management Education and Research
Consortium (WERC)
Las Cruces, NM 88003
Ph (505)646-6419
Fax (505) 646-4149
WERC is a consortium of three universities in New Mexico
NM State University, U of NM and NM Institute of
Technology - with assistance from Los Alamos and Sandia
Laboratories WERC has over 200 UG students in its UG
environmental minor curriculum It offers a two-year associate
degree program for students and professionals The goal of
WERC is to interface with businesses and industry and share
waste reduction and PP information and assist in developing
practical solutions to complex waste problems, through an
affiliation program Also provides a database for waste
management, field professionals and engineers, and training
for managers
Bnlkley, Jonathan
University of Michigan, Dana Building
National PP Center for Higher Education
430 E University
Ann Arbor, MI 48109
Ph (313)764-1412
Fax (313) 936-2195
Develop and disseminate PP educational materials for
colleges and universities in a variety of disciplines The NPPC
is a collaborative effort between academia, industry,
government, and public interest groups It is actively
collecting educational resources from faculty nationwide, as
well as developing new material The NPPC is currently
working with faculty in the University of Michigan's Industrial
Design Department, College of Engineering (chemical
engineering, industrial and operations engmeenng, and
mechanical engmeenng), and the School of Business
Administration (business law, corporate strategy, managerial
accounting, and operations management) to develop effective
educational modules which integrate PP and core concepts of
the discipline The NPPC administers internships
Cortese, Anthony
Tufts University
Center for Environmental Management
Medford, MA 02155
Ph (617)627-3452
Fax. (617) 381-3084
Program fosters an understanding of and responsibility for the
environment through an interdisciplinary approach The
school offers several degree programs for the UG, Or, and
professional The program encourages responsible PP
teaching and research The University also provides a forum
for the open flow of information among industry, government,
international organizations, and academia to discuss and study
environmental issues and their effects on society
ACCIDIE Network 11/1/93
Academic Curriculum Development
Interested Participants
Page 4
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Academic Curriculum Development
Expenence & Capabilities
Ehrenfeld, John
Massachusetts Institute of Technology
Center for Technology, Policy and
Industrial Development
Cambridge, MA 02139
Ph (617)253-1694
Fax. (617) 253-7140
Center offers a UG program linking business and the
environment Curriculum emphasis is on chemicals in the
environment ASE studies and guest speakers are used in
most courses The program plans to (i) elucidate a new
preventive environmental paradigm centered on business
practices, (u) strengthen the role of science in public decision
making, and (m) foster the learning of the PP paradigm in
students and professionals
Farag, Ihab H.
Professor of Chemical Engineering
University of New Hampshire
Chemical Engmeenng Department
Kingsbury Hall, Room 255
Durham, NH 03824-3591
Ph (603) 862 2313
Fax. (603) 862-3747
Harrison, Ellen
Cornell University
Waste Management Institute
Center for the Environment
Ithaca, NY 14853
Ph (607)255-8576
Fax
The center promotes waste reduction education and research
within the university by encouraging joint research proposals
with non-center members The center is active in public
information dissemination and education and routinely works
with area businesses to reduce waste Have developed short
courses on solid waste reduction presently expanding efforts
to include PP concepts into existing coursework
Hartman, Roy
Texas A&M University
Center for Waste Management
Box 3367
College Station, TX 77843
Ph (409)845-4930
Fax (409) 847-9396
Offers interdisciplinary UG courses in waste management, life
cycle design, and waste reduction technology Works with area
businesses in evaluating their production programs Interested
in the development of environmentally friendly or substituted
goods and goods manufactured from recycled materials, the
challenge is developing a market for these goods through
incentives
Keoteian, Greg
University of Michigan, Dana Building
National PP Center for Higher Education
430 E University
Ann Arbor, MI 48109
Ph (313) 764-1412
Fax: (313) 936-2195
Develop and disseminate PP educational materials for
colleges and universities in a variety of disciplines The NPPC
is a collaborative effort between academia, industry,
government, and public interest groups It is actively
collecting educational resources from faculty nationwide, as
well as developing new material The NPPC is currently
working with faculty in the University of Michigan's Industrial
Design Department, College of Engmeenng (chemical
engmeenng, industrial and operations engmeenng, and
mechanical engmeenng), and the School of Business
Administration (business law, corporate strategy, managerial
accounting, and operations management) to develop effective
educational modules which integrate PP and core concepts of
the discipline The NPPC administers internships
ACCTDfE Network - 11/1/93
Academic Curriculum Development
Interested Participants
PageS
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Academic Curriculum Development
Experience & Capabilities
Long, Frederick
Management Institute for
Environment and Business (MIEB)
1220 16th Street, N W
Washington, DC 20036
Ph (202)833-6556
Fax: (202) 833-6228
MIEB is an independent non-profit organization that provides
academic support in corporate stewardship of the
environment MIEB has worked with over 100 universities and
corporations, undertaking several environmental management
education initiatives such as (i) publication of course
development modules and a resource guide of abstracted
materials, (11) curriculum development assistance
for faculty members building new courses and (in) production
of new case study materials on environment
Ostheim, Steve
University of Pittsburgh
Center for Hazardous Materials Research
Pittsburgh, PA 15213
Ph (412)286-5320
Fax
This center is a not-for-profit subsidiary of the University of
Pittsburgh that provides staff assistance to teach discrete
sections of PP courses The Center conducts a variety of
seminars and workshops, and provides a range of PP technical
assistance
Ottinger, Richard
Pace University Law School
Center for Environmental Legal Studies
White Plains, NY 10603
Ph (914)422-4324
Fax (914) 422-4180
Directs the Energy Project which seeks to have electric and
gas utilities invest in energy conservation and renewable
resource derived power
Teaches a utility reform course educating lawyers in advocacy
of the above Published a study valuing societal costs of
pollution from power plants and advocates the use of these
values in utility resource selection and pollution taxes
Panics, Jeffrey R.
Rensselaer Polytechnic Institute
623 River Street
Troy, NY 12180-1501
Ph (518) 274-1110
Fax
Schuler, Richard
Cornell University
Waste Management Institute
Center for the Environment
Ithaca, NY 14853
Ph (607)255-8576
Fax. (607) 255-0238
The center promotes waste reduction education and research
within the university by encouraging joint research proposals
with non-center members
The center is active in public information dissemination and
education and routinely works with area businesses to reduce
waste Have developed short courses on solid waste reduction
presently expanding efforts to include PP concepts into
existing coursework
ACCTDfE Network 11/1/93
Academic Curriculum Development
Interested Participants
Page 6
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Academic Curriculum Development
Expenence & Capabilities
Thomas, Janet M
Associate Professor of Economics
Bentley College
Adamian Graduate Center 171
175 Forest Street
Waltham, MA 02154^1705
Ph (617)891-2053
Fax (617) 891-2819
Thomsen, Toibln
Professor
State University of California
at Fresno
PO Box 25700
Accounting Department
Fresno, CA 93729-5700
Ph (209)278-4990
Fax (209) 278-4911
Townsend, John
New Mexico State University
Waste Management Education & Research
Consortium (WERC)
Las Cruces, NM 88003
Ph (505)646-6419
Fax (505) 646-4149
WERC is a consortium of three universities in New Mexico
NM State University, U of NM and NM Institute of
Technology - with assistance from Los Alamos and Sandia
Laboratories WERC has over 200 UG students in its UG
environmental minor curriculum It offers a two-year associate
degree program for students and professionals The goal of
WERC is to interface with businesses and industry and share
waste reduction and PP information and assist in developing
practical solutions to complex waste problems, through an
affiliation program Also provides a database for waste
management, field professionals and engineers, and training
for managers
Zelten, Brian
Seattle Community College
Hazardous Materials Training
2606 NW 91st Street
Seattle, WA 98117
Ph (206)7892300
Fax
Has organized a waste management seminar using local
business and government professionals as speakers Uses a
role-playing format to illustrate real world issues Teaches
students about business protocol and how it may be used
effectively to implement PP
ACCTDfE Network - 11/1/93
Academic Curriculum Development
Interested Participants
Page 7
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Academic Research
Expenence & Capabilities
Aldrich, Jim
Assistant Professor
Air Force Institute of Technology/ENV
2950 P Street
Wright-Patterson AFB, OH 45433
Ph (513)255-2998
Fax
Expected value and cost accounting is my research area and I
have a number of students whose thesis involve cost models
All AF research in this area is public domain information
Allen, David
Professor
UCLA
5531 Boelter Hall
Los Angeles, CA 90024-1592
Ph (310)206-0300
Fax. (310) 206-4107
I teach total cost accounting methods to engmeenng students
and in pollution prevention short courses
Boer, Germain
Professor of Accounting
Vanderbilt University
Owen Graduate School of Management
401 21st Avenue South
Nashville, TN 37203
Ph (615)322-2059
Fax (615) 343-7177
Cost analysis of total systems
Chess, Caron
Director, Center for Environmental
Communication
Rutgers University/Cook College
Center for Environmental Communication
New Brunswick, NJ 08903
Ph (908)932-8795
Fax (908) 932-7815
Research on pollution prevention and the organizational
factors that influence them
We are conducting research to explore ways in which internal
factors (i e, cost accounting, role of senior managers,
relationship of regulatory managers to production, etc )
influence development of PP programs
Coursey, Don L.
Professor, John M Olm School
of Business
Washington University
Campus Box 1133
One Brookings Drive
St Louis, MO 63130-4899
Ph (314)935-6328
Fax:
Benefits/cost benefits accounting, measuring environmental
values, and alternative bottom line analysis
Academic insight, access to latest thinking from academic
community
Eagan, Patrick D
Program Director
University of Wisconsin-Madison
College of Engmeenng
432 N Lake Street
Madison, WI 53706
Ph (608)263-7429
Fax (608)2633160
I am looking for a site to conduct some environmental costing
work
Research, Training, Education to Professionals
ACCTDfE Network 11/1/93
Academic Research
Active Participants
Pages
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Academic Research
Experience & Capabilities
Englehardt, James D, Ph-D
Assistant Professor
University of Miami
Department of Civil and
Arch Engmeenng
PO Box 248294
Coral Gables, FL 33124-0630
Ph (305)284-5557
Fax. (305) 284-3492
Developing benefit-nsk analysis methods for pollution
prevention evaluation Author of chapters of American
Society of Civil Engineers forthcoming monograph on P2
covering Risk Analysis and Economic Analysis
I am interested in cooperative research and publication UM
also has the only full scale electron accelerator being operated
for destruction (detoxification) of toxic organics in water and
waste
Epstein, Marc J
Visiting Professor
Harvard University Business School
Graduate School of Business Administration
Soldiers Field
Boston, MA 02163
Ph (617)495-6359
Fax (617)4967363
Active in the inclusion of social and environmental
measurements in management decisions for over 20 years
Includes the cost accounting and capital budgeting decisions,
the performance evaluation decisions and the external
reporting decisions Present project Institute of
Management Accountants on identification, measurement,
reporting monitoring and management of environmental
impacts
Environmental measurement and management accounting
fetes, Ralph
Professor
American University
1735 S Street, N W
Washington, DC 20009
Ph (202)265-6442
Fax (202)797-0606
I have previously developed and continue to refine accounting
models to incorporate environmental costs and other
externalities, for use by business/organizational management
and for external reporting I also track the work of others,
particularly the actual reporting efforts by large corporations
These are being assembled into a book "Best Practices in
Stakeholder Accountability" (tentative title)
Provide analysis and consultation on estimating environmental
costs and other externalities, and assist in developing
reporting formats (I am a professor of accounting at the
American University, resident scholar with The Center for
Advancement of Public Policy, and author of "Corporate
Social Accounting" (Wiley, 1976) among others
Klammer, Thomas
Professor
University of N Texas
P O Box 13677
Demon, TX 76203-3677
Ph (817)565-3099
Fax: (817) 565-3803
My background is in accounting I've conducted extensive
surveying on capital investment Just completed a guide
summarizing my research in the area of capital investment
research Interested in learning more about the accounting
and capital budgeting process and where P2 fits into that
process Interested in what others are doing
Lathy, Richard G
Department Head
Carnegie-Mellon University
Department of Civil Engmeenng
Pittsburgh, PA 15213
Ph (412)268-2941
Fax. (412) 268-7813
I help direct research at Carnegie-Mellon on product design
for the environment with emphasis on consumer durables
such as computers, electronics and automotive We are
studying design, material flows, and regulatory issues related
to design for recycle
Research reports, Industrial affiliations, Students
ACCTDfE Network - 11/1/93
Academic Research
Active Participants
Page 9
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Academic Research
Expenence & Capabilities
Rosenthal, Isadora (Irv), Ph.D
Senior Research Fellow
University of Pennsylvania
1332 Steinberg Dietrich Hall
Wharton School
Philadelphia, PA 19104-6366
Ph (215)898-9660
Fax (215) 898-3664
I am doing research on using full-internalized environmental
costs to improve decision processes for low probability-high
consequence event
Decision Processes and Risk Management
Schaltegger, Stefan, Ph.D
Assistant Professor
Institut fur Betnebswirtschaft (IBW)
Wirtschaftswissenschaftuches Zentrum (WWZ)
Unrversitat Basel
Petersgraben 51 Basel SWITZLND, CH-4051
Ph (+4161)267-3221
Fax (+41 61) 261-3053
I am doing research on (a) Full-Cost Accounting (project
with a firm of the chemical industry), (b) Environmental
Accounting (framework, overview, categorization, etc ), (c)
Integration of Full-Cost-Accounting with ecological
accounting, life-cycle analysis, ecobalancmg, eco-controlling,
etc
University, research and teaching, interested in
implementing and further developing methods of
environmental accounting (open for cooperation
with industry for research purposes)
Specht, Linda
Associate Professor
Trinity University
Dept of Business Administration
715 Stadium Drive
San Antonio, TX 78212
Ph (210)736-7348
Fax (210) 736-8134
I have been involved primarily with issues relating to auditing
and environmental liability disclosure For example Specht,
"The Auditor, SAS54 and Environmental Violations," "Journal
of Accounting," December 1992, pp 67-72 I am currently
teaching a seminar for the AICPA, titled, "The Auditor and
the Environment Think Globally, Act Locally "
I can provide an outlet for the dissemination of information
and materials through my involvement in continuing
education for CPAs, and can provide a perspective on
disclosure issues through my national and international
involvement in this area
SUnson, Christopher
University of Texas
Department of Accounting (CBA 4M 202)
College of Business Administration
Austin, TX 78712-1172
Ph (512)471-5215
Fax. (512) 471-3904
Actively conducting research and teaching courses in
accounting
Stone, Donald E.
Associate Professor
University of Massachusetts at Amherst
School of Management
Amherst, MA 01003
Ph (413)545-5645
Fax. (413) 545 3858
I research, write, develop course teaching materials, and teach
in the areas of environmental accounting My most recent
effort is a working paper, "Management Accounting and
Sustainable Development"
I am interested in sharing information I am particularly
interested in getting case-materials on environmental
management accounting and capital budgeting applications I
am also willing to assist others in the development of such
materials
ACCTDfE Network 11/1/93
Academic Research
Active Participants
Page 10
-------
Academic Research
Expenence & Capabilities
Todd, Rebecca
New York University
Room 433 Tisch Hall
40 W 4th Street
New York, NY 10012
Ph (212)998-0028
Fax. (212) 995-4004
Currently conducting research for the World Resources
Institute Study of Environmental Accounting Practices
Watts, Daniel J
Executive Director
New Jersey Institute of Technology
Hazardous Substance Mgmt Res Center
323 Martin Luther King Drive
Newark, NJ 07102
Ph (201)596-3465
Fax (201)802-1946
I direct a research program focussed on technical and
managerial tools necessary for identification and
implementation of pollution prevention practices in industry
Broad-based industrially relevant research program A school
of industrial management eager and enthusiastic about
management research, teaching, and continuing education in
this area
ACCTDfE Network - 11/1/93
Academic Research
Active Participants
Page 11
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Academic Research
Expenence & Capabilities
Bennett, Bob
Management Accounting Professor
Northern Illinois University
306 Ridge Road
Rochelle, IL 61068
Ph (815) 562-6439 - H
Fax:
Bierma, Thomas J, MBA, Ph.D
Associate Professor
Illinois State University
Department of Health Sciences
103 Moulton Hall
Normal, IL 61761-6901
Ph (309) 438-S329
Fax.
Farag,IhabH
Professor of Chemical Engineering
University of New Hampshire
Chemical Engineering Department
Kingsbury Hall, Room 255
Durham, NH 03824-3591
Ph (603)862-2313
Fax (603)862-3747
Geadelmann, Pat
Director, Government Relations
University of Northern Iowa
Cedar Falls, IA 50614-0009
Ph
Fax
Lyke, Audrey
3516 Hopkins Drive
Wilmington, DE 19808
Ph (302)999-1542
Fax
I develop valuation methods for assigning monetary values to
changes in environmental quality I am an environmental and
natural resource economist
Identify data requirements for environmental valuation,
Relate data to values through travel cost and contingent
valuation models, and Identify the (many) statistical and
theoretical limitations of values so attained
Ottinger, Richard
Pace University Law School
Center for Environmental Legal Studies
White Plains, NY 10603
Ph (914)422-4324
Fax. (914) 422-4180
Directs the Energy Project which seeks to have electric and
gas utilities invest in energy conservation and renewable
resource derived power
Teaches a utility reform course educating lawyers in advocacy
of the above Published a study valuing societal costs of
pollution from power plants and advocates the use of these
values in utility resource selection and pollution taxes
ACCTDfE Network 11/1/93
Academic Research
Interested Participants
Page 12
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Academic Research
Experience & Capabilities
Panics, Jeffrey R.
Rensselaer Polytechnic Institute
623 River Street
Troy, NY 12180-1501
Ph (518)2741110
Fax.
Shaw, Henry
Professor
New Jersey Institute of Technology
Dept of Chemical Engineering
323 M L. King Jr Btvd
Newark, NJ 07102
Ph (201)596-8938
Fax: (201) 802-1946
Thomas, Janet M
Associate Professor of Economics
Bentley College
Adamian Graduate Center 171
175 Forest Street
Waltham, MA 02154-4705
Ph (617)891-2053
Fax. (617) 891-2819
Thomsen, Professor Torbln
Professor
State University of California at Fresno
PO Box 25700
Accounting Department
Fresno, CA 93729-5700
Ph (209) 278-4990
Fax (209)278-4911
Van Berkel, Rene C W M
Waste Prevention Coordinator
University of Amsterdam
Environmental Sciences Department
NW Pnnsengrzcht 130
Amsterdam, NETHERLANDS, 1018 VZ
Ph (31)20-525-6206
Fax. (31) 20-525-6272
ACCTDfE Network 11/1/93
Academic Research
Interested Participants
Page 13
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Academic Technical Assistance
Experience & Capabilities
Bhada, Ron
New Mexico State University
Waste Management Education and Research
Consortium (WERC)
Las Graces, NM 88003
Ph (505)646-6419
Fax: (505) 646-4149
WERC is a consortium of three universities in New Mexico -
NM State University, U of NM and NM Institute of
Technology - with assistance from Los Alamos and Sandia
Laboratories WERC has over 200 UG students in its UG
environmental minor curriculum It offers a two-year
associate degree program for students and professionals The
goal of WERC is to interface with businesses and industry
and share waste reduction and PP information and assist in
developing practical solutions to complex waste problems,
through an affiliation program Also provides a database for
waste management, field professionals and engineers, and
training for managers
Hartman, Roy
Texas A&M University
Center for Waste Management
Box 3367
College Station, TX 77843
Ph (409)845-4930
Fax. (409) 847-9396
Offers interdisciplinary UG courses in waste management, life
cycle design, and waste reduction technology Works with
area businesses in evaluating their production programs
Interested in the development of environmentally friendly or
substituted goods and goods manufactured from recycled
materials, the challenge is developing a market for these
goods through incentives
Oslhelm, Steve
University of Pittsburgh
Center for Hazardous Materials Research
Pittsburgh, PA 15213
Ph (412)286-5320
Fax
This center is a not for-profit subsidiary of the University of
Pittsburgh that provides staff assistance to teach discrete
sections of PP courses The Center conducts a variety of
seminars and workshops, and provides a range of PP technical
assistance
Pferdehirl, Wayne
University of Wisconsin - Extension
Solid and Hazardous Waste Education Center
610 Langdon Street
Madison, WI 53703
Ph (608)262-0385
Fax- (608) 262-6250
Center develops and conducts educational programs to
communicate the need for PP and its cost/benefit analysis
Targeted audience - business managers, facility managers,
government officials, engineering consultants, and extension
agents The courses use a hands-on format The Center
draws experts from industries, trade organizations, equipment
suppliers, relevant government agencies, etc to assist in its
educational efforts
Shaw, Heniy
Professor
New Jersey Institute of Technology
Dept of Chemical Engineering
323 M L. King Jr Blvd
Newark, NJ 07102
Ph (201) 596-8938
Fax (201) 802-1946
ACCTDfE Network 11/1/93
Academic Technical Assistance
Interested Participants
Page 14
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Academic Technical Assistance
Expenence & Capabilities
Townstnd, John
New Mexico State University
Waste Management Education & Research
Consortium (WERC)
Las Cruces, NM 88003
Ph (505)646-6419
Fax. (505) 646-4149
WERC is a consortium of three universities in New Mexico -
NM State University, U of NM and NM Institute of
Technology - with assistance from Los Alamos and Sandia
Laboratories WERC has over 200 UG students in its UG
environmental minor curriculum It offers a two-year
associate degree program for students and professionals The
goal of WERC is to interface with businesses and industry
and share waste reduction and PP information and assist in
developing practical solutions to complex waste problems,
through an affiliation program Also provides a database for
waste management, field professionals and engineers, and
training for managers
Van Berkel, Rene C.W M
Waste Prevention Coordinator
University of Amsterdam
Environmental Sciences Department
NW Pnnsengrzcht 130
Amsterdam, NETHERLANDS, 1018 VZ
Ph (31)20525-6206
Fax (31) 20-525-6272
ACCIDIE Network - 11/1/93
Academic Technical Assistance
Interested Participants
Page 15
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Consultants
Experience & Capabilities
Balky, Paul E.
Senior Vice President
ICF Incorporated
9300 Lee Highway
Fairfax, VA 22031-1207
Ph (703) 934-3225
Far (703) 934-9740
Bcardsley, Daryl L.
Environmental Engineer and Analyst
5 Hastings Square
Cambridge, MA 02139
Ph (617)576-0646
Fax: (617) 547-4286
Payback period analyses of pollution prevention projects for
industrial facilities (i e, assessing costs and benefits to a firm
making efforts and investments towards pollution prevention)
(for over 10 facilities and over 20 projects)
Development of source reduction and recycling strategies for
industry Technical feasibility assessments of P2 projects
Financial feasibility assessments of P2 projects (e g, payback
period analyses)
Beetle, George
George Beetle Co
533 Arbutus Street
Philadelphia, PA 19119
Ph (609)963-6420
Fax
Bisk), Allilio
Principal
ATRO Associates
P O Box 1367
Mountain Side, NJ 07092
Ph (908)233-1524
Fax (908) 889-7318
Developing jointly with Polymer Processing Institute Pilot
Technology/Software that incorporates environmental
management of plastic concepts into material
selection/product design decisions including uncertain
ambiguous capital requirements
Analytical tools and services to establish using option
techniques capital exposure from environmental requirements
that are uncertain/ambiguous
Boden, Steven M
Partner
Deloitte & Touche
P O Box 919 - Radio City Station
1633 Broadway
New York, NY 10019-6754
Ph (212)4922732
Fax- (212) 492-6944
Assist clients in the development and improvement of
environmental management systems, carry out special studies
into environmental programs and projects
Full range of accounting, auditing, management consulting
and related services
Bordacs-Irwin, Kristlna
Senior Bioprocess Engineer
Environgen, Inc
4100 Quaker-bridge Road
Lawrenceville, NJ 08648
Ph (609)936-9300
Fax (609) 275-2891
As a project manager I am preparing project justifications,
cost estimates and track project costs
Environmental biotechnology
ACCTDfE Network - 11/1/93
Consultants
Active Participants
Page 16
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Consultants
Experience & Capabilities
Brayton, Gary
National Director, Environmental Services
Deloitte Touche
50 Fremont Street
San Francisco, CA 94105
Ph (415)247-4039
Fax. (415) 247-4717
Perform decision analyses for capital investment projects
involving significant uncertainty Help quantify the impact of
future environmental uncertainties (environmental events,
remedial costs, etc ) using probabilistic modelling and Monte
Carlo stimulation integrated with traditional capital
investment analyses
Decision analysis involving environmental uncertainty
Training in using decision analysis techniques Assessing
current value of environmental liabilities Capital investment
analyses Facility rationalization analyses
Cass, Donald J
Senior Principal
Cass & Associates
321 S Hobart Bl #207
Los Angeles, CA 90020
Ph (213)388-1496
Fax (213)388-14%
Contributing author to new AACE Marcel Dekker
publication Hazardous Waste Cost Control, presenter of
technical papers worldwide (Canada, Mexico, Europe, United
Kingdom) on a variety of Environmental matters Developed
labor productivity factors for hazardous sites Prepared Base
Line cost estimates, baseline schedules, and capital cost
budgets Risk analysis for capital budgets and baseline
schedules Work Breakdown Systems approach to
environmental projects dove tailed with accounting systems
Check lists for capital budgets Value Engmeenng studies
Cost assessments for remediation and clean up of
contaminated/ hazardous sites Chair, Solid Waste AACE
Environmental Committee Computer literate Developed
unique application of Work Breakdown Systems (WBS) in
conjunction with current/planned accounting approaches
Assistance or preparation of the following Assessment of
labor productivity factors for hazardous waste sites, cost
drivers for environmental projects, check list(s) for
environmental projects' capital budgeting, baseline schedules,
Work Breakdown System and accounting interfaces, Base
Line capital cost estimates, schedules, and nsk analysis for
capital budgets, Work Breakdown Systems with accounting
interfaces Value Engmeenng studies, cost assessments for
remediation and clean up of contaminated/hazardous sites
Computer accounting systems
Crognate, Gabriel G., P E.
Environment Management Consultant
PO Box 585
Watertown, MA 02272-0585
Ph (617)969-6142
Fax: (617) 391-7727
My area of expertise in environmental cost accounting focuses
on dollar costs associated with environmental risks and
hazards in waste management applications Prepared a
lecture series in which such items are presented in a
matter-of-fact fashion geared toward the plant or corporate
environmental manager
Pro-bono or contractual basis to other members of the
Network, dependent upon the level of assistance required
ACCTDfE Network - 11/1/93
Consultants
Active Participants
Page 17
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Consultants
Experience & Capabilities
Czamecki, Chuck
Waste Advantage, Inc
17117 West Nine Mile Road
Southfield, MI 48075
Ph (313)569-8150
Fax-
Has developed software to support financial analysis of
environmental investments Software commercially available
DeVillars, John P
Coopers & Lybrand
One Post Office Square
Boston, MA 02109
Ph (617)574-5000
Fax: (617) 542-1297
Flksel, Joseph, Ph.D
Vice President
Decision Focus Incorporated
650 Castro Street
Mountain View, CA 94041-2055
Ph (415) 691-1950
Fax. (415) 960-3656
Contract with EPRI and several major electnc utilities to
develop and implement life-cycle cost management methods
and supporting software These methods enable companies to
evaluate capital expenditures, purchases and other decisions
based on a full understanding of their life-cycle impacts,
including downstream costs associated with waste
management or other environmental issues Design for
Environment practice which is focused upon helping
companies to achieve environmental excellence
We provide management and technical consulting services to
both private firms and government agencies in the area of
environmental management Our specialty is integration of
economic and environmental concerns within a unified
analytical framework to support strategic and operational
decision-making Much of our work involves the
development and delivery of customized decision tools to
support specific decision methods and practices
Freitas, John E.
Senior Manager
Deloitte & Touche
2335 American River Dnve
Suite 200
Sacramento, CA 95825-7065
Ph (916)646-4011
Fax: (916) 646-4001
ACCTDfE Network - 11/1/93
Consultants
Active Participants
Page 18
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Consultants
Experience & Capabilities
Friend, GU
President
Gil Fnend & Associates
2118 7th Street
Berkeley, CA 94710
Ph (510)548-7904
Fax. (510) 849-2341
We conduct comprehensive eco-audits, focusing on "beyond
compliance" environmental management - specifically
resource efficiency and total quality Developing eco-auditing
software, and other environmental information management
tools, some of which parallel or interact with traditional
accounting functions Special interest in identification and
use of "key indicators" - data and analysis that provide
significant management and operational leverage
Ganzi, John T
Pnncipal
Environment Management Services
42 W 89th Street
New York, NY 10024
Ph (212) 783-6926
Fax (212)783-4344
Management/financial consultant to financial services industry
in examining how to approach the valuation and credit aspects
of environmental costs, tax implications, and depreciation
issues GAPP and SEC issues as they pertain to CERCLA.
Credit risk implications associated with environmental short
and long term issues
Training staff in knowing what to look for in new business
transactions
Green, William J
President
Ecolmk Division Sentry Chem
1481 Rock Mountain Blvd
Stone Mountain, GA 30083
Ph (404)621-8240
Fax (404) 621-8245
Active in the field of alternative solvent technology Current
projects include marketing effective replacements for ozone
depleting solvents, the completion of successful protocol
for eliminating Methyl Ethyl Ketone and Methylene Chloride
used for paint stopping, the establishment of a national DOT
standard for non-hazardous asphalt extraction solvents, and
the creation of a distillation process for the non-hazardous
dielectric solvents offered by ECOLINK. ECOLINK sells
environmentally preferred chemicals and services to a wide
range of companies, government agencies and industries
Helbin, Thomas J
Vice President
RQAW
4755 Kingsway Drive
Suite 400
Indianapolis, IN 46205
Ph (317)255-6060
Far (317) 255-8354
ACCTDfE Network 11/1/93
Consultants
Active Participants
Page 19
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Consultants
Experience & Capabilities
Henn, Carl
Senior Vice President
Business Development Financial Planning
Concord Energy Incorporated
75 Claremont Road
Bernardsville, NJ 07924-22%
Ph (908)766-1020
Fax. (908) 766-7523
Current life cycle cost models typically do not include
environmental impact costs I am in the process of organizing
a project on life cycle accounting as a companion effort to
SETAC's project on life cycle assessment Ultimate goal
full life cycle costing to serve as a basis for full-cost pricing
I am Co-Chair of the Society of Logistics Engineers (SOLE)
Committee on Environmental Applications, a member of a
committee for EH&S of the Institute for Electrical and
Electronics Engineers (IEEE) and working closely with the
Society of Environmental Toxicology and Chemistry (SETAC)
on DFE/TQEM and Life Cycle Analysis Am experienced in
financial analysis, budgeting and accounting and have many
excellent contacts in environmental economics and related
Hillenbrand, Eric
A.T Kearney
1200 Bane One Center
600 Superior Avenue
Cleveland, OH 44114
Ph (216) 241-6880
Fax (216) 781-4078
Holmes, Douglas B
President
Minergy Associates, Inc
John Wilson Lane #4
Lexington, MA 02173-6033
Ph (617)861-0201
Fax
My involvement is limited to advising clients of the value of
using environmental cost and capital budgeting methods
Jonardi, Robert J
Price Waterhouse
1801 K Street, N W
Washington, DC 20006
Ph
Fax. (202) 728-9709
Develop methodologies and auditing for environmental cost
accounting and capital budgeting systems Also assist in
financial accounting and reporting of environmental
expenditures and liabilities
Lent, Tony
1629 Stuart Street
Berkeley, CA 94703
Ph (510)549-9008
Fax
ACCTDfE Network - 11/1/93
Consultants
Active Participants
Page 20
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Consultants
Experience & Capabilities
Llnne, Steven
ABB Environmental Services, Inc
110 Free Street
Portland, ME 04101
Ph (207)775-5401
Fax (207) 828-1260
Consult with industry on pollution prevention implementation
with strong emphasis on accurate and full-cost accounting for
project justification and tracking
Same as Question 3, as well as, success/failures to improve
implementation and cost tracking
McDougail, Barry D
Partner
Deloitte & Touche
1000 90 Sparks Street
Ottawa, Ontario, CANADA, KIP 5T8
Ph (613)236-2442
Fax. (613) 236-2195
Assist clients in the development and improvement of
environmental management systems, carry out special studies
into environmental programs and projects
Full range of accounting, auditing, management consulting
and related services
McManus, Timothy C
Senior Principal
Project Management Associates, Inc
268 Summer Street
Boston, MA 02210
Ph (617)695-0103
Fax. (617) 695-0122
Project management, contracts development/administration,
cost control, claims and disputes analysis, and resolution
See attached resume
Morton, Robert R.
Director, Environmental Risk Management Services
ATEK Associates, Inc
8665 Bash Street
Indianapolis, IN 46256-1202
Ph (317)577-1761x4840
Fax- (317) 578-7471
Evaluate and make recommendations (consulting) regarding
client's accounting and budgeting practices
Advice on environmental management practices including
managing risks, accounting and budgeting, integration with
daily business activities, program/systems evaluation and
improvement, policy development, strategic planning,
organizational evaluation
Nelson, Gretchen Marie
Manager
Engineered Fire Systems, Inc
1158 Industry Drive
Seattle, WA 98188
Ph (206)5753637
Fax: (206) 575-3631
Prepare project justifications and proposals for our firm
Work with client's Safety, Environmental and Chemical
Engineers, Managers, Planners to develop justifications for
projects they wish to implement
Special Hazards, Fire Protection/Life Safety Consultants,
Engineers, Design, Installation, Distribution
ACCTDfE Network - 11/1/93
Consultants
Active Participants
Page 21
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Consultants
Experience & Capabilities
Feny, John D
President
The PXR Group, Inc
10 King Hill Road
Sharon, CT 06069
Ph (203)364-1158
Far (203) 364-5196
Pojasek, Bob
Vice President
GEI Consultants, Inc
Environmental Programs
1021 Mam Street
Winchester, MA 01890
Ph (617) 721-4097
Fax. (617) 721-4073
GEI Consultants provides consulting and engineering services
to industry for planning and implementing pollution
prevention programs We use activity-based costing to rank
order pollution prevention opportunities
I teach graduate level courses on Pollution Prevention
(CE-194J) and Sustainable Development (CE-193J) at Tufts
University (Medford, MA) I am past President of the
American Institute for Pollution Prevention
Rolander, Steven
Environmental Engineer
SAIC
7600-A Leesburg Pike
Falls Church, VA 22043
Ph (703)734-4319
Fax (703)821-4775
Researching areas in which total assessment can be used to
evaluate pollution prevention
Santhanam, CJ
Principal
Santhanam Associates
260 East Street
Lexington, MA 02173-2320
Ph (617)861-0120
Fax. (617) 861-8941
Savitz, Andrew W
Director, Environmental Advisory Services
Coopers & Lybrand
One International Place
Boston, MA 02109
Ph (617)478-5095
Fax. (617) 345-0398
We are very interested in the disclosure side of the issue
under FASB #5 This involves a determination of whether a
potential liability is "estimable," "plausible", and material
Also involves insurance insofar as companies can offset
probable liabilities with likely insurance revenues
Information, analysis dialogue
ACCTDfE Network - 11/1/93
Consultants
Active Participants
Page 22
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Consultants
Experience & Capabilities
Selman, Jay
President
Pinpoint Technologies
128 East Katella Avenue
Suite 1
Orange, CA 92667
Ph (714)639-6717
Fax
Has developed software to support financial analysis of
environmental investments Software commercially available.
Stanczyk, Thomas P
RECRA Environmental, Inc
10 Hazelwood Drive, Suite 106
Amherst, NY 14228-2298
Ph (716)691-2600
Fax (716)691-3011
Has developed software to assist in waste tracking
accounting practices
Links to
Warren, John
Program Director
Research Triangle Institute
3040 Cornwallis Road
P O Box 12194
RTP, NC 27709-2194
Ph (919)541-7308
Fax. (919) 541-5945
Willis Alan
Alan Willis & Associates
1889 Truscott Dnve
Missisauga, CANADA, L5J 2A1
Ph (905)855-8529(0)
Fax (905)855-8529
I am researching the need for new, more relevant cost and
performance indicators for investment decision-making and
external environmental performance reporting Also involved
in education for accountants regarding environmental issues
Chartered Accountant, assisting Canadian Institute of
Chartered Accountants in environmental accounting and
reporting research studies, and other research and policy
institutions in similar fields (Also associated Ernst & Young
(Canada) Environmental Practice )
Wiltman, Marlene
Financial Analyst
Manufacturers Resource and Financial, Inc
146 Harvard Street
Newton, MA 02160
Ph (617)332-7878
Fax: (617) 332-7878
Yarosh, Borys
Wamman & Kydd
70 Richmond Street East
Suite 400
Toronto, Ontario, CANADA, M5C 1N8
Ph (416)363-2075
Fax. (416) 367-2653
ACCTDfE Network - 11/1/93
Consultants
Active Participants
Page 23
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Consultants Experience & Capabilities
Zuber, George R.
Partner
Deloitte & Touche
1633 Broadway
New York, NY 10019
Ph (212)492-4825
Fax: (212) 489-6944
ACCTDfE Network - 11/1/93 Consultants
Active Participants
Page 24
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Consultants
Experience & Capabilities
Cummings-Saxtoii, James
Pnncipal
Industrial Economics
2067 Massachusetts Avenue
Cambridge, MA 02140
Ph (617)354-0074
Fax. (617) 354-0463
Cortlss, Don
Partner
Deloitte & Touche
1633 Broadway
New York, NY 10019
Ph (212)492-2518
Fax.
Datta, Eric K.
Booz Allen & Hamilton, Inc
101 Park Avenue
New York, NY 10178
Ph (212) 697-1900
Fax (212) 697-2628 Fax 1
Evans, Laurence K.
President
Laurence Evans & Associates
168 Chadwick Court
Suite 201
N Vancouver, BC, CANADA, V7M 3L4
Ph (604)987-0103
Fax (604) 987-5663
I am in the final stages of implementing the "Canadian
Industry/University Network for Environmental Research"
(CINER) When in operation, the above topics could be a
topic of research by the network
Offenng services to government, industry and the research
community in the areas of strategic planning, program
creation/management and economic development Although
not limited to such areas, the company specializes in issues
relating to technology, innovation and sustainable
development
Francis, Lee A., P E.
Chairman, Int Engr Comm , ACEC
James M Montgomery Consulting Engineers, Inc
560 Herndon Parkway
Suite 300
Herndon, VA 22070
Ph (703)478-3400
Fax. (703) 478-3375
Gale, Charles M
Partner
Cameron, Madden, Pearlson, Nublin & Sellars
One World Trade Center, 41600
Long Beach, CA 90831
Ph (310)436-3888
Fax. (310) 437-1967
ACCTDfE Network - 11/1/93
Consultants
Interested Participants
Page 25
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Consultants
Experience & Capabilities
Gould, Laura J Mixon
Vice President, Environmental Affairs
Salomon, Inc
Environmental Affairs Department
7 World Trade Center 29th Floor
New York, NY 10048
Ph (212)783-7509
Fax. (212) 783-4344
Grant, Albert A.
Consulting Engineer
9036 Willow Valley Dnve
Potomac, MD 20854
Ph (301)340-8082
Fax (301)340-8431
Hausknecht, Brian J
Environmental Engineer
Ch2M Hill
P O Box 15960
2510 Red Hill Avenue
Santa Ana, CA 92705-0960
Ph (714)250-5522
Fax (714) 250 5508
Jones, Rebekah
Librarian
Rizzo Associates
235 West Central Street
Natick, MA 01760
Ph (508)651-3401
Fax (508)651-1189
Klossntr, Kris A.
Waste Minimization Coordinator
Babcock and Wilcox Idaho
P O Box 1469, MS 0301
Idaho Falls, ID 83403 1469
Ph (208) 526-6013
Fax (208) 526-3417
Evaluate waste minimization activities based on potential cost
savings
We don't have a good system in place to deal with these
issues That's why your information is so timely
ACCTDfE Network 11/1/93
Consultants
Interested Participants
Page 26
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Consultants
Experience & Capabilities
Koshkashian, Vlkran
Director, Federal Programs Economics,
Planning & Science
CH2M Hill
PO Box 4400
Reston, VA 22090
Ph (703)471-1441
Fax. (703) 481-0980
Loving, Kathy D
Arthur D Little, Inc
Acorn Park
Cambridge, MA 02140-2390
Ph (617)498-5438
Fax
Mahon, Pat
AD Little
20 Acorn Park
Cambridge, MA 02140
Ph (617)498-6153
Fax
Northeim, Coleen M
Manager
Research Triangle Institute
3040 Comwalhs Road
RTP, NC 27709
Ph (919)541-5816
Fax. (919) 541-5155
Palmer, Kevin J M
Chemist
Science Applications International Corporation
7600-A Leesburg Pike
Falls Church, VA 22042
Ph (703)821-4630
Fax (703) 821-4784
Purcell, Arthur H
Director
Environmental Management Services
1745 Selby Avenue, No 11
Los Angeles, CA 90024
Ph (310)475-1684
Fax. (310) 441-9170
Rhodes, Todd
Consultant
Arthur D Little, Inc
Acorn Park, 15F/215
Cambridge, MA 02140
Ph (617)498-6188
Fax. (617) 498-7019
ACCTDfE Network 11/1/93
Consultants
Interested Participants
Page 27
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Consultants
Experience & Capabilities
Roberts, Don V
Vice President
CH2M HILL
PO Box 22508
Denver, CO 80222
Ph (303) 771-0900
Fax. (303) 220-5106
Schaptowsky, EUcn H
Executive Vice President
Rudder-Finn
301 East 57th Street
New York, NY 10022
Ph (212)593-6315(0)
Fax (212) 715-1662
Snowden-Swan, Lesley J
Engineer
Battelle
P O Box 999, P8-38
Richland, WA 99352
Ph (509)376-2370
Fax (509)372-0682
Tencer, Ben, Ph-D, P E. (Ret)
Executive Vice President Technology
Roy F Weston, Inc
One Weston Way
West Chester, PA 19380-1499
Ph (215)430-3130
Fax (215) 430 3186
Thomas, Patricia
Deloitte Touche
2335 American River Dr
Suite 200
Sacramento, CA 95825-7065
Ph (916)646-4011
Fax: (916) 646-4001
Watz,JUl
6075 Colton Boulevard
Oakland, CA 94611
Ph (510)339-9473
Fax: (510) 294^811
Weaver, Jack
Vice President
Roy F Weston, Inc
One Weston Way, Inc
Westchester, PA 19380
Ph (215)244-3657
Fax. (215) 430-7455
ACCTDfE Network - 11/1/93
Consultants
Interested Participants
Page 28
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Consultants Experience & Capabilities
Webb, Marie A.
Staff Engineer
Radian Corp
300 North Sepurveda Blvd
Room 100
El Sugundo, CA 90245
Ph (310)640-0045
Fax: (310) 640-8940
Weston, Roy F
Chairman Emeritus
Roy F Weston, Inc
One Weston Way
West Chester, PA 19380-1499
Ph (215)692-3030
Fax (215)430-3186
ACCTDfE Network 11/1/93 Consultants
Interested Participants
Page 29
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Environmentalists Experience & Capabilities
Roy, Mantle, Ph.D
Pollution Prevention Specialist
Environmental Defense Fund
1875 Connecticut Avenue, N W
Washington, DC 20009
Ph (202)387-3500
Fax: (202) 234-6049
ACCTDfE Network 11/1/93 Environmentalists
Interested Participants
Page 30
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Government County/Local
Experience & Capabilities
Lo, Philip
Sanitation Districts of L.A. County
Industrial Waste Section
PO Box 4998
Whittier, CA 90607^»998
Ph (310)699-7411
Fax. (310) 692-5103
I believe your work is crucial in internalizing pollution
prevention within existing industrial framework Am excited
about your taking on the task
Pratt, Linda Giannelli
Program Manager
Hazardous Materials Mgmt Division
San Diego County Environmental
Health Services
1255 Imperial Avenue
PO Box 85261
San Diego, CA 92186-5261
Ph (619)338-2215
Fax (619)338-2139
I am learning all about environmental cost accounting and will
then provide educational outreach to the business community,
and subsequently save the world
I'm from the government, so therefore, I am here to help
(Smile)
Yoder, Rick
Lincoln-Lanster County Health Department
2200 St Mary's Avenue
Lincoln, NE 68508
Ph (402)441-8145
Fax
ACCTDfE Network - 11/1/93
Government County/Local
Active Participants
Page 31
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Government Federal
Expenence & Capabilities
Abassi, Daniel
Special Assistant
US EPA
Office of Policy, Planning & Evaluation
401 M Street, S W (PM-219)
Washington, DC 20460
Ph (202)260-4332
Fax (202) 260-0275
Andrews, Cathy
Manager, Pollution Prevention Department
Naval Surface Warfare Center
Code 069, Bldg 2530
Crane, IN 47522
Ph (812)854-3391
Fax. (812) 854-3981
Researching the potential to develop an environmental cost
accounting system that is activity-based Also looking at the
possibility of incorporating environmental considerations in
the capital budgeting process We are working on some case
studies now
CMc, IJUJana V, P E.
American Society of Mechanical Engineers Fellow
U S House of Representatives
Committee on Science, Space & Technology
B374 Rayburn Building
Washington, DC 20515
Ph (202)225-9662
Fax- (202) 225-7815
I am working with a U S House of Representatives
Committee on Science, Space & Technology working group to
refine the provisions of Rep George Brown's Green
Technology bill draft
I am a mechanical engineer with eight (8) years industry
experience who is currently on a year-long Congressional
Fellowship sponsored by ASME Since we are in the process
of sending our bill out for comment, we may be able to
eventually share some comments in a generalized fashion
Cranford, Bruce
Program Manager
U S Department of Energy
Office of Energy Efficiency/Renewable Energy
Office of Industrial Technologies
Washington, DC 20585
Ph (202)586-9496
Fax. (202) 586-7114
Prepare and evaluate project justifications
Data, contacts, cooperation
Cuthberteon, Becky
US EPA
Office of Solid Waste (OS-320W)
401 M Street, S W
Washington, DC 20460
Ph (703) 308-8447
Fax (703)308-8433
Contact person for EPA's Interim Final Guidance on a Waste
Minimization Program in place
ACCTDfE Network - 11/1/93
Government Federal
Active Participants
Page 32
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Government Federal
Expenence & Capabilities
Jarrett, Robert E.
Senior Fellow
Army Environmental Policy Institute
PO Box 6569
Champaign, IL 61826-6569
Ph (217)373-3320
Fax: (217) 373-3350
AEPI does policy analyses on a wide range of environmental
issue, media and policies I recently got a Pentagon request
to locate cost benefit models to apply to pollution prevention
program development and financial management for the
entire Army
Our economist and others are beginning to move into
environmental accounting issues Therefore, we haven't
demonstrated strength in this area However, we offer a
multi-disciplinary team able to bnng all aspects to a focus
We are only 2 years old at this point and ready to engage in
cooperative initiatives consistent with our character
McHogh, ROD
U S Department of Energy
Industrial and Technology Office
Washington, DC 20585
Ph (202)586-4063
Fax (202) 586-7114
Nelson, Judith A.
Special Assistant
US EPA
OPPT
401 M Street, S W (MC-7409)
Washington, DC 20460
Ph (202)260-4177
Fax. (202) 260-0951
Coordinating EPA's Design for the Environment Program on
Accounting and Capital Budgeting Working cooperatively
with stakeholders to promote adoption of innovative
accounting and capital budgeting practices
Roydes, Sharon
Employee Services Directorate
Pollution Prevention Planning Dept
Code 069
Crane, IN 47522-5006
Ph (812)854-1589
Fax
Spitzer, Martin A., J D, Ph.D
US EPA
Office of Pollution Prevention
and Toxics
401 M Street, S W (MC-7409)
Washington, DC 20460
Ph (202)260-4342
Fax. (202) 260-0178
Coordinating EPA's Design for the Environment Project on
Environmental Accounting and Capitol Budgeting We are
facilitating dialogue, conducting research and accounting and
capitol budgeting practices, supporting the testing of
innovative methods and supporting curriculum development
ACCTDIE Network - 11/1/93
Government Federal
Active Participants
Page 33
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Government Federal
Experience & Capabilities
Alcheson, John B.
U S DOE OFT
1000 Indiana Avenue
CE223 GB113
Washington, DC 20585
Ph (202)586-2369
Fax. (202) 586-7114
Boyd, Beverly
EPA-DfE
401 M Street, S W (TS-799)
Washington, DC 20460
Ph (202)260-1689
Fax: (202) 260-0981
Fktrino, Don
Acting Director
Waste and Chemical Policy Division
US EPA
Office of Policy Planning & Eval (PM 220)
401 M Street, S W
Washington, DC 20460
Ph (202)260-2749
Fax. (202) 260-0174
Fox, Catherine A.
Environmental Scientist
EPA OST (WH-585)
401 M Street, S W
Washington, DC 20460
Ph (202) 260-1327
Fax (202)260-9830
Gold, David
National Institute of Standards & Technology
Building 224 Room B115
Gaithersburg, MD 20899
Ph (301)975-5049
Fax. (301) 963-6556
lannaconi, Teresa
Deputy Chief Accountant
United States Securities
and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
Ph (202)272-2553
Far
ACCTDfE Network 11/1/93
Government Federal
Interested Participants
Page 34
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Government Federal
Experience & Capabilities
Jones, Barbara A.
Paralegal
US EPA
Office of General Counsel
401 M Street, S W
Washington, DC 20460
Ph (202)260-7213
Fax: (202) 260-2432
Ondich, Gregory
Director, PDS
U S EPA/ORD/OEETD (RD-681)
401 M Street, S W
Washington, DC 20460
Ph (202)260-5747
Fax (202)260-4524
Shaver, Elizabeth M
P2 Coordinator
U S Environmental Protection Agency
ORD AEERL, Mail Drop 60
Research Triangle Park, NC 27711
Ph (919) 541 7915
Fax. (919) 541-5227
Steever, E. Zell
Senior Policy Advisor
U S Army Corps of Engineers
Office of Strategic Initiatives
20 Massachusetts Avenue, N W
Washington, DC 20314-1000
Ph (202)272-8536
Fax (202) 504-4615
Stokke, Steven
Environmental Protection Specialist
U S Army-Fort McCoy
AFZR-DE-E Stokke
Sparta, WI 54656
Ph (608)388-8940
Fax- (608) 388-3603
Veil, Kathleen
Chief, Program Coordination Branch
Environmental Protection Agency
1200 Sixth Avenue, WD 125
Seattle, WA 98101
Ph (206)553-1983
Fax (206) 553-1775
ACCTDfE Network - 11/1/93
Government Federal
Interested Participants
Page 35
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Government Federal
Experience & Capabilities
Wasserman, Cheryl
Chief, Compliance Policy and Planning Branch
Office of Enforcement
401 M Street, S W (LE-133)
Washington, DC 20460
Ph (202)260-4486
Fax: (202) 260-7553
Promoting environmental compliance through sound
environmental management practices, including SEC/EPA
relationship
Information on enforcement priorities and liabilities
Weber, Steve, Ph.D
Economist
National Institute of Standards and Technology
Office of Applied Economics
Building 101, Room A415
Gaithersburg, MD 20899
Ph (301) 975-6137
Fax (301) 963-9137
ACCTDfE Network 11/1/93
Government Federal
Interested Participants
Page 36
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Government International
Expenence & Capabilities
AnfefcU, Mark
Senior Policy Analyst
Alberta Environmental Protection
9th Floor, South Petroleum Plaza
9915-108 Street
Edmonston, Alberta, CANADA, T5K 2C9
Ph (403) 422-9615
Fax: (403) 422-3578
I am actively involved in development of natural resource
accounts for the province of Alberta Along with the Bureau
of Statistics, we have now developed preliminary accounts for
oil and gas, coal, forests, agricultural soils, and carbon
fixation I currently chair a resource accounting working
group
Advice on application and methods of natural resource
accounting
Oppeneau, Jean Claude
Research and Development Manager
Ministry of Environment
14 Boulevard General Le Clerc
Nevilly Sur Seme, FRANCE, 92524
Ph (1)474-6619
Fax (1)408-9931
General implementation of environmental cost accounting and
capital budgeting decision
Studies for new tools and practices and for developing
partnership
Ruffing, Lorraine
Chief, Accounting Section
UN Transnational Management Division
2 UN Plaza, Room DC2 1318
New York, NY 10017
Ph (212)963-3154
Fax. (212) 963-3062
I supervise the work of U N experts who are developing
international standards for environmental accounting and
reporting
The U N has undertaken research in practices of
environmental accounting and based on the "best practices," it
has developed recommendations for improving the
information in financial statements
ACCTDfE Network - 11/1/93
Government International
Active Participants
Page 37
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Government International Expenence & Capabilities
Holmes, Susan P
Economic Program Coordinator
Great Lakes Pollution Prevention
Environment Canada
25 St dair Avenue East, 6th Floor
Toronto, Ontario, CANADA, M4T 1M2
Ph (416)973-5434
Far (416) 973-7438
Kimett, Dale
Manager-NPPS
Environment Canada-Nopp
365 St Joseph, llth Floor
Hull, Quebec, CANADA, K1A OH3
Ph (819)953-1114
Fax. (819) 953-7970
McCauley, Steve
Env Canada
Tech Development for Environmental Protection
425 St Joseph Boulevard, 4th Floor
Hull, Quebec, CANADA, K1A OH3
Ph (819)953-9237
Fax (819)953-9029
Selo, Peter
Assistant Director, Enviro Tech Office
Environment Canada
867 Lakeshore Road, Box 5050
Burlington, Ontario, CANADA, L7R 4A6
Ph (416)336-6450
Fax (416) 336-4858
ACCIDIE Network 11/1/93 Government International
Interested Participants
Page 38
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Government State
Expenence & Capabilities
Andrews, Gregory D
Source Reduction Project Manager
Georgia Hazardous Waste
Management Authority
254 Washington Street, S W
Suite 416
Atlanta, GA 30334
Ph (404)651-5120
Fax: (404) 656-7970
Campbell, Janeth A.
Environmental Manager
Florida Department of Environmental
Protection
Pollution Prevention-Waste
Reduction Asst
Tallahassee, FL 32399-2400
Ph (904) 488-0300
Fax (904) 922-4939
As the director of the Florida's pollution prevention efforts, I
have designed procedures for full-cost accounting in
identifying the economic value of pollution prevention
opportunities This is a key strategy to motivating investment
in P2 We need help quantification of a larger range of all
costs and all benefits A database would realty help We
need to do more
I can identify a large range of types of costs and benefits,
which need to be quantified We focus on multimedia values,
both short and long range costs and benefits, impacts on
workers and consumers, impacts to environment as well as
public health Insurance costs, liability costs, reduction in
market share, worker compensation costs, natural resource
use costs, etc, etc need to be quantified
Fusco, Ellsa A.
Environmental Specialist
Port Authority of New York & New Jersey
1 Path Plaza, 3rd Floor JSTL-103
Jersey City, NJ 07306
Ph (201)216-6340
Fax (201) 216-6305/6027
Goldberg, Terri L.
Pollution Prevention Program Manager
North East Waste Management
Officials' Association
85 Memmac Street
Boston, MA 02114
Ph (617)367-8558
Fax (617) 367-0449
Actively conducted research, technical assistance, and training
on Costing and Financial Analyses of P2 investments
ACCTDfE Network 11/1/93
Government State
Active Participants
Page 39
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Government State
Expenence & Capabilities
Hamner, Burton, MMA, MBA
Environmental Planner
Washington State, Dept of Ecology
NW Regional Office
3190 160th Avenue, SE
Bellevue, WA 98008-5452
Ph (206)649-7180
Fax. (206) 649-7098
I wrote state guidelines for cost analysis of pollution
prevention projects, assist businesses with cost analysis,
provide training and workshops and evaluate economic
analyses included in submitted Pollution Prevention Plans
I can provide "train-the-tramer" expertise, sample
presentations, examples of environmental accounting from
business, lots of field experience, academic contacts and
bibliographies
Herb, Jeanne
Director, Office of Pollution
Prevention
New Jersey Department of Environmental
Protection and Energy
CN423
401 E State Street
Trenton, NJ 08625
Ph (609)777-0518
Fax. (609) 777-1330
Development of regulatory and non-regulatory guidance as
part of pollution prevention planning
Hunt, Gary
Director, Pollution Prevention
Program
N C Department of Environment,
Health and Natural Resources
PO Box 27687
Raleigh, NC 27611-7687
Ph (919) 571-4100
Fax. (919) 571-4135
Loundsbury, Jim
Executive Director
National Roundtable of State
Pollution Prevention Programs
PO Box 7219
Silver Spnng, MD 20910
Ph (301)495-9278
Fax. (301) 589-7068
Lodwig, Robert W
Pollution Prevention Specialist
California Department of Toxic
Substances Control
PPRRA - 400 P Street, 4th Floor
PO Box 806
Sacramento, CA 95812-0806
Ph (916)324-2659
Fax- (916) 327-4494
1 work closely with businesses to work for pollution
prevention opportunities and then analyze if and to what
extent P2 measures can be implemented What is needed is
more environmental cost accounting and capital budgeting
information to help in the evaluation
Supply business and governmental agencies with pollution
prevention and waste minimization information and
assistance
ACCTDfE Network - 11/1/93
Government State
Active Participants
Page 40
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Government State
Expenence & Capabilities
Persson, Lynn
Hazardous Waste Minimization
Coordination
Wisconsin
Box 7921
Madison, WI 53707
Ph (605)267-3763
Far (605) 267-2768
I would like to make good information on cost accounting
available to Wisconsin businesses through our Wisconsin
Pollution Prevention Clearinghouse and workshops - and
encourage Wisconsin trade associations to include these
topics in their newsletters and communications
Pobky, Matthew
Research Scientist
N J Dept of Environmental
Protection and Energy
Risk Reduction Unit, Div of Science
CN402
Trenton, NJ 08625-0402
Ph (609)777-0319
Fax
Thomas, David L., Ph-D
Director, Hazardous Waste Research
and Information Center
Illinois Department of Energy
and Natural Resources
One East Hazelwood Drive
Champaign, IL 61820
Ph (217)333-8940
Fax (217) 333-8944
Our staff have worked with a variety of accounting systems to
quantify cost savings of pollution prevention projects
We provide technical assistance, assistance in developing
pollution prevention programs, research on pollution
prevention technologies/techniques, library/clearinghouse of
pollution prevention information, analytical support for
research projects
forbore, Dick
Massachusetts DEP
Office of Technological Assistance
100 Cambridge Street
Boston, MA 02202
Ph (617)727-3260
Fax (617)727-2754
Williams, Edward L.
Manager, Industrial Pollution
Prevention (OPPC/Clean Texas 2000)
Texas Water Commission
P O Box 13087
Austin, TX 78711-3087
Ph (512)463-7778
Fax (512) 475-4599
The Office of Pollution Prevention/Clean Texas 2000 is the
lead activity within the Texas Water Commission for pollution
prevention initiatives throughout Texas One of our functions
is to provide PP seminars and workshops We're developing a
systems management approach to those classes Cost
accounting will be a significant element of future workshops
We actively work with Region VI, universities, industry,
environmental organizations, consultants, and other state
agencies to promote pollution prevention Current staff is
about 60
ACCTDfE Network - 11/1/93
Government State
Active Participants
Page 41
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Government State
Expenence & Capabilities
Bird, Alison
Policy Analyst
CAL/EPA, DTSC
400 P Street
P O Box 806 (T-l)
Sacramento, CA 95812-0806
Ph (916) 445-2969
Fax. (916) 327-4494
Developing new policies for state government that will
promote DfE and pollution prevention When necessary,
developing legislation to enable state policy to function
effectively
Access to our experiences and information, both at state
government and regulated community
Hagevik, George, Ph.D
Senior Policy Specialist for Toxics
National Conference of State Legislatures
1560 Broadway
Suite 700
Denver, CO 80202
Ph (303)830-2200
Fax (303) 863-8003
Ingham, Alan T
Senior Waste Management Engineer
California Department of Toxics
400 P Street
PO Box 806
Sacramento, CA 95812
Ph (916)322-5629
Fax. (916) 327-4494
Kelly, Barbara
Executive Office of Environmental Affairs
Office of Technical Assistance
Commonwealth of Massachusetts
100 Cambridge Street, Suite 1904
Boston, MA 02202
Ph (617) 727-3260, x680
Fax
Mehan, G Tracy, III
Director
Michigan Department of Natural Resources
Office of the Great Lakes
PO Box 30028
Lansing, MI 48909
Ph (517)373-1449
Fax: (517) 335-4242
MUecofeky, Debra
Executive Assistant
New Jersey DEPE
Office of Pollution Prevention
CN423
Trenton, NJ 08625-0423
Ph (609) 777-0518
Fax (609) 777-1330
ACCTDfE Network 11/1/93
Government State
Interested Participants
Page 42
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Government State Experience & Capabilities
Richardson, Stephanie S
Manager
NC Pollution Prevention Program
PO Box 27687
Raleigh, NC 27611
Ph (919) 571-4100
Fax. (919) 571-4135
ACCTDfE Network 11/1/93 Government State
Interested Participants
Page 43
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Industry
Experience & Capabilities
Anwcn, Philip D
Deputy Comptroller
General Electric Corporation
3135 Easton Turnpike
Fairfield, CT 06431
Ph (203)373-2458
Fax- (203) 373-2441
Responsible for accounting and analysis at a policy level
Significant systems/accountmg/anatysis experience
Azar, Jack
Manager Resource Conservation
and Design for Environment
XEROX Corporation
800 Phillips Road 317-14S
Webster, NY 14580
Ph (716)422-9515
Fax.
Berkley, Dana
Environmental Initiatives Consultant
Arizona Public Service
PO Box 53999
STA9308
Phoenix, AZ 85072-3999
Ph (602)250-3838
Fax, (602) 250-3813
APS is working to establish a P2 culture and infrastructure I
have been working with accounting to raise their awareness
that we need to get environmental costs (both direct and life
cycle) built into our business decision-making process
Our experience as we learn more about integrating
environmental cost into our business process
Bateman, Phil
Corporate Director of Environmental Assurance
The Lubnzol Corporation
29400 Lakeland Boulevard
Wjckliffe, OH 44092-2298
Ph (216)943-1200
Fax (216)943-2908
Developing a strategy to account for and implement an
environmental accounting program
Lots of questions Looking for answers'
Bender, Douglas M
Analyst
Arizona Public Service Company
PO Box 53999
Mail Station 9210
Phoenix, AZ 85072-3999
Ph (602)250-3091
Fax. (602) 250-2023
Berezo, Michael
Director, Environmental Strategies
Monsanto Company
Mad Code A2NG
800 North Lindbergh Boulevard
St Louis, MO 63167
Ph (314)694-6627
Fax (314) 694-6858
I am working with various business teams to identify full
environmental costs and to use this information to help
identify environmental improvement opportunities throughout
the business value chain to enhance business unit
performance
Information, shared experience
ACCTDfE Network - 11/1/93
Industry
Active Participants
Page 44
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Industry
Experience & Capabilities
Berklhiser, Elliott N
Manager
The Boeing Company
PO Box 3707 MS-7E-JA
Seattle, WA 98124-2207
Ph (206)393-4784
Fax: (206) 477 1918
I am currently the Aerospace Industries Association
representative to the American Institute for Pollution
Prevention At AIPP I am leading several projects to review
innovative methods for calculating the economic benefit of
pollution prevention
Bowers, Dorothy
Vice President Environmental and Safety Policy
Merck & Co, Inc
FTA-105
PO Box 100
Whitehouse Station, NJ 08889-0100
Ph (908)3027800
Fax (908) 302-0050
Working in the Business Council for Sustainable
Development on a TCA project - including World Resources
Institute project
Willing to share our experiences in pilot program
Cash, Raheem
Regulatory Analyst
Amoco Oil Company
200 E Randolph Drive MC 1103
Chicago, IL 60601-7125
Ph (312) 856-2679
Fax. (312) 616) 0529
Castella, Sarah
Manager, Financial Planning & Analysis
General Electric
Corporate Environmental Programs
3135 Easton Turnpike
Fairfield, CT 06431
Ph (203)373-3583
Fax: (202) 373-2984
Consoll, Frank J
Manager of Packaging Technology
Converting Technologies
Scott Paper Company
Scott Plaza II
Philadelphia, PA 19113 1585
Ph (215)5225467-0
Fax (215) 522 5236
ACCTDfE Network - 11/1/93
Industry
Active Participants
Page 45
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Industry
Experience & Capabilities
Cooway, Richard A.
Senior Corporate Fellow
Union Carbide Corporation
PO Box 8361
Charleston, WV 25303-0361
Ph (304) 747-4016
Fax: (304) 747-5430
I am helping my company develop fairly simple accounting
practices to estimate total costs evaluating pollution
prevention projects
Share results via professional and trade associations (AIChE,
CMA, AIPP)
Fisher, Robert A.
Director, Waste Minimization
ARCO
515 South Flower Street
AP-4135
Los Angeles, CA 90071
Ph (213)486-3104
Fax. (213) 486-2021
Work with facilities to make sure complete cost accounting is
being done
Garcia, William S
Manager, Accounting Research & Practice
Union Carbide Corporation
39 Old Ridgebury Road
Danbury, CT 06817
Ph (203) 794-3411
Fax: (203) 794-4351
Hacker, Dennis
Supervisor, Plant Accounting
Arizona Public Service company
400 N 5th Street
Phoenix, AZ 85072
Ph (602)250-2666
Fax. (602) 250-2023
I am in the process of developing a management accounting
system to track costs for environmental activities
Haltmeyer, Timothy
ERM Specialist
Northrop Corporation
B-2 Division, DO20 UA
8900 East Washington Blvd
Pico Rivera, CA 90660
Ph (310)942-4747
Fax. (310) 942-6478
I am developing a "design for the environment" for new
products before the production or tooling stage Also, we use
a cost matrix to determine the best process change to "go
with"
Information transfer
Holmberg, Bruce
Vice President, Environmental Management Group
ARCCA,Inc
13% Piccard Drive
Rockville, MD 20850
Ph (301)840-3230
Far (301) 840-3231
Horn, Debbie
ACCTDfE Network 11/1/93
Industry
Active Participants
Page 46
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Industry
Experience & Capabilities
Horn, Debbie
Environmental Engineer
IBM
Dept240
3605 Hwy 52 N
Rochester, MN 55901
Ph (507)253-5132
Fax. (507) 253-2486
Inch, Pamela
Safety & Environmental Coordinator
Westmark Products, Inc
PO Box 44040
Tacoma, WA 98444
Ph (206)531-3470
Fax (206)536-0156
Lee, Dan
Finance & Administrative Manager
Weyerhaeuser Company - Integrated
Waste Management
CCII - Suite 102
501 S 336th Street
Federal Way, WA 98003
Ph (206)924-3616
Fax (206)924-7395
I prepare project justifications and budgets, as well as
implement accounting and management reporting systems
We can share information
Lucas, Joseph A.
President
Inland Technology Inc
2612 Pacific Hwy East, Suite C
Tacoma, WA 98424
Ph (206)922^8932
Fax (206)926-0577
Research and development and manufacturing of
environmentally sound solvents Chemical nsk analyses
Maclean, Richard W
V P Environmental, Health and Safety
Arizona Public Service Co
P O Box 53999, M S 9085
Phoenix, AZ 85072-3999
Ph (602)250-2916
Fax. (602) 250-3002
Organizing company to use better cost tracking methods to
support pollution prevention
Benchmarking best practices Practical application of full cost
accounting
ACCTDfE Network 11/1/93
Industry
Active Participants
Page 47
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Industry
Experience & Capabilities
Maddox, Jack
Manager, Corporate Environmental Management
Dow Corning Corporation
PO Box 0995
Midland, MI 48686-0995
Ph (517)496-8561
Fax. (517) 496-5419
Peargta, Janet C.
Environmental Engineer
Chevron Research & Tech Co
PO Box 4054
1003 West Cutting Blvd
Richmond, CA 94804-0054
Ph (510)2423226
Fax (510)242-1380
Nothing currently, but I act as a "consultant" to our Operating
Companies and several have become more interested in
looking at environmental costs
We're really on the very beginning Infancy Hope to have
some fairly good inventory (work) tracking systems in place
by year end The cost accounting pieces would follow later
Price, Randy
Manager, Environmental Affairs
DuPont Company
Maple Run 2024
P O Box 80, 721
Wilmington, DE 19880
Ph (302)999-4128
Fax. (302) 999-3747
At present, I am just tracking developments in the arena of
full cost accounting I also chair the Business Roundtable's
waste minimization committee and we are starting to address
this issue m the committee
Pucclano, Frank
Senior Power Engineer
Georgia Power Company
One Decatur Town Center
150 East Ponce de Leon Ave
Decatur, GA 30030
Ph (404) 371-5711 (O)
Fax (404) 371-5777
Renato, Julian M David
Associate Pkg Technologist
San Miguel Pkg Products
109 C Palanca, Jr St - Legaspi Village
Makati, Metro Manila
Philippines, 1200
Ph (632) 813-8064
Fax. (632) 865-774_
ACCTDfE Network - 11/1/93
Industry
Active Participants
Page 48
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Industry
Experience & Capabilities
Robertaccio, Francis L.
Enguieenng Fellow
Du Pont Chemicals
Jackson Laboratory
Chambers Works
Deepwater, NJ 08023
Ph (609)540-2980
Fax: (609) 540-2354
I am in research and development with a new "Pollution
Prevention" program, still looking to give the program
definition, but have a strong interest in the non-technical
aspects of pollution prevention
Resources (people/funds) and a forum for trying things
Schmidt, Hollie
Senior Project Analyst
United Technologies Research Center
411 Silver Lane
MS-70
East Hartford, CT 06108
Ph (203) 727-7112
Fax. (2030 727-7669
I guide our operating units in Design for Environment
techniques, including cost analysis
(1) Experience in life cycle analysis (2) Experience with the
military life cycle costing requirements
Scboenwetter, Lewis (Jim)
Vice President for Logistics
3M
3M Center
220-14W-0
St Paul, MN 55144-1000
Ph (612)733-6663
Far (612) 736-7721
Selg, Rkhaid A.
Chairman, Environmental Cost
Control Committee
AACE International
1995 S Centennial Avenue
Building 4, Room 407
Aiken, SC 29803
Ph (803)644-6711
Fax (803)644-6922
Editor-in-Chief and contributing author on forthcoming (Jury
'93) on text "Hazardous Waste Cost Control" developed for
estimators, cost engineers and accountants, environmental
engineers, planner/schedulers, finance managers, upper
level/graduate environmental engineering college students
Expertise on budgeting (baseline development), grounds-up
estimating development, risk analysis, variance analysis,
performance analysis on costs and schedules, claims and
dispute avoidance, and labor productivity development for
waste management and environmental restoration Total cost
management that includes capital budgeting and managerial
accounting
Singer, Scott
Manager, Environmental Engmeenng
Nordem Systems Inc
10 Nordem Place
Norwalk, CT 06856
Ph (203) 852 5846
Fax (203)852-5333
Segregation of costs associated with hazardous waste disposal
Segregation of costs for the elimination of CFCs
We can share experiences from our company and our parent,
United Technologies Corporation
ACCTDfE Network - 11/1/93
Industry
Active Participants
Page 49
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Industry
Experience & Capabilities
Stephen, Paul Michael
Senior Engineer
Chevron Canada Limited
355 North Willmgdon Avenue
Bumaby, B C, CANADA, V5C 1X4
Ph (604)257^007
Fax. (604) 257-4030
My group prepares project proposals, including economic
justification for oil refinery facilities and improvements
Twenty years in oil industry, much of it with environmental
component Some economics training and experience
Canadian contacts with the industry and government agencies
Tompklns, T C
Environmental Specialist
AMOCO Corporation
200 E Randolph Drive, MC-4904
Chicago, 1L 60601
Ph (312)856-4235
Fax (312)856-7584
Developing corporate (multi-operation) accounting method
Vogt, Michael T
Manager, Program Development
Ashland Oil, Inc
P O Box 391 BEk-4
Ashland, KY 41101
Ph (606)329-3070
Fax (606)329^296
Welch, Robert W., Jr
Vice President, Environmental Affairs
Columbia Gas System Service Corporation
20 Montchanm Road
Wilmington, DE 19807
Ph (302)429-5269
Fax (302)429-5596
Provide/interface between environmental issues and the cost
accounting and capital budget departments
Wilkens, John A.
EI Du Pont Nemours
Experimental Station 304/A214
PO Box 80304
Wilmington, DE 19880-0304
Ph (302)695-3143
Fax
Woods, Shelley
Engineer
DuPont
Jackson Lab-D
Deepwater, NJ 08023
Ph (609)540-2372
Fax: (609) 540-2336
ACCTDfE Network - 11/1/93
Industry
Active Participants
Page 50
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Industry
Experience & Capabilities
Anamosa, Nga T
Section Head
Spares and Logistics Provisioning
GDE Systems, lite
P O Box 85310
Mail Zone 7234-A
San Diego, CA 92186-5310
Ph (619) 573-7844
Fax: (619) 573-7450
Bakstrero, Gregory
Executive Director
Institute of Industrial Engineers
25 Technology Park/Atlanta
Norcross, GA 30092
Ph (404)449-0460x201
Fax. (404) 263-8532
As an organization, we encourage and foster a forum for our
members to exchange information about this critical
management tool
Barbleri, Carlos G
Director
Group Analisis Energetico
AV Pellegrini 250
2000 Rosano, ARGENTINA,
Ph
Fax. 41-249515
Bell, R. Hays, Ph.D
Vice-President and Director
Eastman Kodak Company
Corporate Health, Safety and Environment
Corporate Human Resources
Rochester, NY 14652-3615
Ph (716) 722-5036
Fax (716) 722-0239
Brewe, Susan
Assistant Research Engineer
United Technologies Research Center
411 Silver Lane
MS 129-70
E Hartford, CT 06108
Ph (203)727-7773
Fax (203) 727-7669
Bmrowes, Waldo
President
Whebco International
2 Lynhurst Avenue
Ottawa, Ontario, CANADA, K1V-9W7
Ph (613) 738-21%
Fax: (613) 736-1988
ACCTDfE Network 11/1/93
Industry
Interested Participants
Page 51
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Industry
Experience & Capabilities
Butner, Scott
Senior Dev Engineer
Pacific Northwest Lab
PO Box 999
Richland, WA 99352
Ph (509)375-2675
Fax. (509) 375-2059
Carney, Mark V
Manager, Environmental Permitting
U S Generating Company
7475 Wisconsin Avenue
Bethesda, MD 20814
Ph (301)718-6899
Fax: (301) 718-6908
Elsenhauer, Jack L.
Program Director
Energetics, Inc
7164 Gateway Drive
Columbia, MD 21046
Ph (410)290-0370
Fax (410)290-0377
Flahlve, Thomas J
Geologist
556 Southwoods Road
Belle Mead, NJ 08502
Ph (908)281-7978
Fax
Harbordt, Mike
Vice President
Temple-Inland Forest Products Corporation
215 N Temple
P O Drawer N
Diboll, TX 75941
Ph (409)829-1445
Fax (409) 829-1394
Kraft, Robert L.
EI Du Pont de Nemours
Engineering
PO Box 6090
Newark, DE
Ph (302)366^182
Fax
ACCTDfE Network 11/1/93
Industry
Interested Participants
Page 52
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Industry
Experience & Capabilities
Undsly, Joseph A.
Issue Manager, Waste Reduction
Dow Chemical USA.
Environmental Quality
2030 Dow Center
Midland, MI 48642
Ph (517)636-1215
Fax. (517) 638-9933
Lorton, Gregory A.
Manager, Chemical and Environmental
Engineering Group
Ogden Environmental and Energy
Services Co, Inc
5510 Morehouse Drive
San Diego, CA 92121
Ph (619)458-9044
Fax. (619) 458-0943
Marvel, Don L.
DuPont (Finance Department)
DuPont Building 10068
Wilmington, DE 19898
Ph
Fax
Moore, Frederick L.
Assistant Director of Environmental Affairs
Union Carbide Corporation
39 Old Ridgebury Road
Danbury, CT06817
Ph (203)7942948
Fax. (203) 794-5275
Corporate environmental staff that sets policy for the
company
MnrvUle, Dean A.
MUREX International, Inc
3710 Gat-field Street, N W
Washington, DC 20007
Ph (202)338-5214
Fax.
Ntbletl, Andrew C
Project Director, Source Reduction
CONEG
400 North Capitol Street, N W
Suite 382
Washington, DC 20001
Ph (202)624-8452
Fax. (202) 624-8463
ACCTDfE Network 11/1/93
Industry
Interested Participants
Page 53
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Industry
Experience & Capabilities
Nogle, George
Director Env & Health & Safety
Bnstol-Myers-Squibb
5 Research Parkway
Wallmgford, CT 06492
Ph (203)949-3507
Fax. (203) 949 3685
Noskln, Hilary A.
EnviFonmental Scientist
Los Almos National Lab
P O Box 1663
MS-K572
Los Alamos, NM 87532
Ph (505)665-8289
Far (505) 665-3390
Paige, William
Manager, Prevention & Compliance Program
GE Industrial & Power Systems
P O Box 1949
Raleigh, NC 27602
Ph (919) 821-0093
Fax
Poirier, Mark G
Account Engineer
American Nuclear Insurers
Town Center, Suite 3005
29 South Mam Street
Westford, CT 06107-2445
Ph (203)561-3433x389
Fax. (203) 561-4655
Price, Ed
Environmental Scientist
3M 2-3E-09
PO Box 33331
St Paul, MN 55133
Ph (612) 778-6177
Fax. (612) 778-6176
Science, C. Thomas, Ph-D
Director, Environmental
Technology Partnerships
DuPont Research & Development
Experimental Station, Bldg 304/A306
PO Box 80304
Wilmington, DE 19880-0304
Ph (302) 695-9486
Fax. (302) 695-2504
ACCTDIE Network 11/1/93
Industry
Interested Participants
Page 54
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Industry
Experience & Capabilities
Slanga, Mark
Environmental Affairs Counsel
Litton Industries, Inc
1725 Jefferson Davis Highway
Suite 601
Arlington, VA 22202
Ph (703)413-3917
Fax. (703) 413-3970
I propose supplemental environmental projects in the context
of civil penalty settlements, and I work with the individuals in
our organizations who prepare project justifications
I can participate in developing joint industry-government
initiatives regarding environmental costs and benefit
accounting
Sweed, Norman H
Section Head - Air Quality
Exxon Research & Engineering Co
P O Box 101
Florham Park, NJ 07932-0101
Ph (201)765-3442
Fax: (201) 765-1496
Thurbcr, Neal E.
Director, Environmental Planning
and Regulations
Amoco Oil Company
Mail Code 1103
200 East Randolph Dnve
Chicago, 1L 60601-7125
Ph (312)856-7609
Fax. (312) 616-0529
Vetrano, S,
Senior Government Relations
Representative
The Clorox Company
PO Box 24305
Oakland, CA 94623
Ph (510)271-7739
Fax (510) 271-6583
Volkmar, Robert D
Manager, Environmental Affairs
Anstech Chemical Corporation
600 Grant Street
Room 1145
Pittsburgh, PA 15219-2704
Ph (412)433-7860
Fax. (412) 433-7753
Vrana, Bruce M.
Senior Consulting Engineer
E. I du Pont de Nemours & Company
PO Box 6090
Newark, DE 19714-6090
Ph (302)366-6211
Fax (302)366^889
I evaluate alternatives for technical and economic ment,
including the impact of environmental factors
ACCTDfE Network - 11/1/93
Industry
Interested Participants
Page 55
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Industry Experience & Capabilities
Wesson, Robert F.A., II
Waste Engineer
EG&G Idaho, Inc
P O Box 1625, MS 8104
Idaho Falls, ID 83415-8104
Ph (208)526-4403
Fax. (208) 526-8405
Wilson, Ed
Environmental Engineer
Chevron Chemical Company
6001 Bolhnger Canyon Road
San Ramon, CA 94583
Ph (510)842-1468
Fax: (510) 842-3194
ACCTDfE Network - 11/1/93 Industry
Interested Participants
Page 56
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Non-Profit Curriculum Development
Experience & Capabilities
Haveman, Mark
WRITAR
1313 5th Street, SE
Minneapolis, MN 55108
Ph (612)379-5995
Fax. (612) 379-5996
Train others in economic analysis and justification for P2
activities In the future, work with targeted companies
involved with P2 technical assistance to implement this type
of assistance as well We assist cost/benefit analysis as a part
of our projects We tram others in cost/benefit analysis. We
track development and applications in the field, and design
materials to disseminate this information
Training, Assessment Procedures, Links with Quality
Management, Academic Networks Research Training
Analysis, Applications Networking
Innis, Al
WRITAR
1313 5th Street SE
Minneapolis, MN 55414
Ph (612)379-5995
Fax (612)379-5996
Molinero, Larry
Management Institute for Environment
and Business
1220 16th Street, N W
Washington, DC 20036
Ph (202)833-6556
Fax. (202) 833-6228
ACCTDfE Network 11/1/93
Non-Profit Curriculum Development
Active Participants
Page 57
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Non-Profit Curriculum Development
Experience & Capabilities
Speicher, Ann Leigh
Manager, Public Policy
and Information Office
American Society for
Engineering Education
Eleven Dupont Circle
Suite 200
Washington, DC 20036-1207
Ph (202)986-8500
Fax. (202) 265-8504
We can achieve wide dissemination of information among the
engineering education community, both through our
publications (particularly ASEE "Pnsm" and my monthly
legislative newsletter to the deans "Capitol Circuit"), and
through the ASEE Engineering Deans Council The deans'
council represents the more than 300 schools of engineering
around the country
ACCTDfE Network - 11/1/93
Non-Profit Curriculum Development
Interested Participants
Page 58
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Non-Profit Research
Experience & Capabilities
Banks, Danyl
World Resources Institute
1709 New York Avenue, N W
Washington, DC 20006
Ph (202)638-6300
Fax: (202) 638-0036
Director of the World Resources Institute's Program in
Technology and the Environment and member of the U S
EPA's National Advisory Council for Environmental Policy
and Technology (NACEPT) WRI's program in Technology
and the Environment seeks to identify policy options that
promote the rapid, continuing shift toward cleaner, more
material and energy-efficient technologies in the United States
and abroad A component of the program is Environmental
Accounting WRI believes that proper measurement and
accountability are fundamental to correct environmental
management decisions Accordingly, an important element of
the program is an effort to develop new methods of business
and economic accounting that consider evenhandedly both the
costs and environmental protection and the costs of foregoing
environmental protection WRI is working with accountants,
economists, and management experts to develop and publicize
accounting systems that accurately identify environmental
costs and risks and allocate them to their sources within the
economy and within the firm
Development of source reduction and recycling strategies for
industry Technical feasibility assessments of P2 projects
Financial feasibility assessments of P2 projects (e g .payback
period analyses)
Becker, Monica
Center for Technology, Policy,
and Industrial Development
Massachusetts Institute of Technology
Room E-40 242
Cambridge, MA 02139
Ph (617)253-6470
Fax (617) 253-7140
Dltz, Daryl
World Resource Institute
1709 New York Avenue, N W
Washington, DC 20006
Ph (202)638-3498
Fax. (202) 638-0036
Managing WRI's Study of Accounting Practices at Fortune
100 companies
Grulich, Madeline M
Executive Director
Pacific NW Pollution Prevention
Research Center
1218 Third Avenue
Suite 1205
Seattle, WA 98109
Ph (206) 223-1151
Fax. (206) 223-1165
We are funding two projects one bank loan officer training
program and an MBA project involving a cost evaluation of a
UV-cunng process
Referral, grants
ACCTDfE Network 11/1/93
Non-Profit Research
Active Participants
Page 59
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Non-Profit Research
Experience & Capabilities
Haveman, Mark
WRITAR
1313 5th Street, SE
Minneapolis, MN 55108
Ph (612)379-5995
Far (612) 379-5996
Tram others in economic analysis and justification for P2
activities In the future, work with targeted companies
involved with P2 technical assistance to implement this type
of assistance as well We assist cost/benefit analysis as a part
of our projects We tram others in cost/benefit analysis We
track development and applications in the field, and design
materials to disseminate this information
Training, Assessment Procedures, Links with Quality
Management, Academic Networks Research Training
Analysis, Applications Networking
Innis, Al
WRITAR
1313 5th Street SE
Minneapolis, MN 55414
Ph (612)379-5995
Fax (612) 379-5996
Rubin, Rebecca
Institute for Defense Analysis
1801 N Beauregard Street
Alexandria, VA 22311
Ph (703)845-6844
Fax (703) 845-6722
While, Allen
Director, Risk Analysis Group
Tellus Institute
11 Arlington Street
Boston, MA 02116-3411
Ph (617)266-5400
Fax (617)266-8303
Oversees program in PP economics supported by EPA, state
governments, and vanous private corporations Studies how a
firm's capital budgeting process and project financial
investment practices may be altered to encourage PP versus
end-of-pipe investments Works with American Society of
Testing and Materials in developing a national standard for
total cost assessment (TCA), an alternative approach to
conventional financial analysis which better accounts for
long-term, hidden, and less tangible benefits of pollution
prevention Also involved in developing corporate-wide
indicators of environmental performance Methods, tools,
and case studies developed will be available for educational
purposes
ACCTDfE Network 11/1/93
Non-Profit Research
Active Participants
Page 60
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Non-Profit Research
Expenence & Capabilities
Dorfman, Mark
INFORM
281 Park Avenue South
New York, NY 10016
Ph (212)689^040
Far (212) 447-0689
Jae-Hyng, Kim
Senior Researcher
National Institute of Environmental
Research
280-17 Bulwang-Dong, Eunpyang-Gu
Seoul, KOREA, 122-040
Ph
Fax:
Kerr, Rob
International Institute for Sustainable
Development
161 Portage Avenue East, 6th Floor
Winnipeg, Manitoba, CANADA, R3B OY4
Ph (204)958-7704
Fax. (204) 958-7710
Martin, Larry
Institute for Local Self-Reliance
2425 18th Street, N W
Washington, DC 20009
Ph
Fax-
Moran, Stephen R.
Head Environmental Research
Alberta Research Council
PO Box 8330
Edmonton, Alberta, Canada, T6H 5X2
Ph (403)450-5251
Fax. (403) 450-5242
Robertson, William L.
President
Global Environment & Technology
Foundation
7010 Little River Turnpike
Suite 290
Annandale, VA 22003
Ph (703)750-6401
Fax: (703) 750-6506
ACCTDfE Network 11/1/93
Non-Profit Research
Interested Participants
Page 61
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Non-Profit Research Experience & Capabilities
Tweedale, Tony
Recycle Missoula
224 E Pine #2
Missoula, MT 59802
Ph (406)542-1709
Fax:
WasscI, Ray (HA-354) Prepanng to begin a study on Integrating the Goals of
Program Director Industrial Competitiveness and Environmental Protection,
National Research Council which would likely include considerations of cost accounting
Env Studies and Engineering and capital budgeting decisions
2001 Wisconsin Avenue
Washington, DC 20007 National Research Council of the National Academy of
Ph (202) 334-2617 Sciences is a private, nonprofit organization, which has been
Fax mandated by Congress to advise the government in matters
ACCTDfE Network - 11/1/93 Non-Profit Research
Interested Participants
Page 62
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Non-Profit Technical Assistance
Expenence & Capabilities
Bernstein, Scott
Center for Neighborhood Technologies
2125 West North Avenue
Chicago, IL 60647
Ph (312) 278-4800
Fax: (312) 278-3840
Goldberg, Terri L.
Pollution Prevention Program Manager
North East Waste Management
Officials' Assn
85 Mernmac Street
Boston, MA 02114
Ph (617)367-8558
Fax: (617) 367-0449
Actively conducted research, technical assistance, and training
on Costing and Financial Analyses of P2 investments
Grulich, Madeline M
Executive Director
Pacific NW Pollution Prevention
Research Center
1218 Third Avenue
Suite 1205
Seattle, WA 98109
Ph (206) 223-1151
Fax. (206) 223-1165
We are funding two projects one bank loan officer training
program and an MBA project involving a cost evaluation of a
UV-cunng process
Referral, grants
MeMn, Craig
Technical Specialist/Engineer
Institute of Advanced Manufactunng
Sciences
1111 Edison Drive
Cincinnati, OH 45216-2265
Ph (513)948-2118
Fax. (513) 948-2109
ACCTDfE Network - 11/1/93
Non-Profit Technical Assistance
Interested Participants
Page 63
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Publishing
Experience & Capabilities
Cairncross, Frances
Environment Editor
The Economist
25 St James's Street
London SW1A 1HG ENGLAND
Ph 01-839-7000
Fax. 01-839-2968
Graham, John
The Economist
Research & Marketing
275 St -Jacques, Suite 50
Montreal, CANADA, H2Y 1M9
Ph (514)842-0643
Fax: (514) 842-2789
Johnson, Jeffrey
Reporter Daily Environment Report
The Bureau of National Affairs, Inc
1231 25th Street, N W
Washington, DC 20037
Ph (202)452-6364
Fax (202) 452-4150
Kassett, Jeff
The Economist
275 St -Jacques, Suite 5
Montreal, CANADA, H2Y 1M9
Ph (514) 842-0643
Fax. (514) 842-2789
Macko, Carole
Senior Editor
BNA
1231 25th Street, N W
Washington, DC 20037
Ph (202) 452-4030
Fax. (202) 452-5331
Wnte articles on environmental issues
Resource material Stones generated will get the word out to
the industrial community
Magee, Sarah
Editor, Environmental Manager
Executive Enterprises Publications
191 N Baldwin Avenue
Sierra Madre, CA 91024
Ph (818)355-3454
Fax: (818) 355-4084
I write a monthly newsletter, "Environmental Manager " My
readers are interested in environmental cost accounting
ACCTDfE Network - 11/1/93
Publishing
Interested Participants
Page 64
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Publishing Experience & Capabilities
Speicher, Ann Leigh We can achieve wide dissemination of information among the
Manager, Public Policy and engineering education community, both through our
Information Office publications (particularly ASEE "Prism" and my monthly
American Society for Engineering legislative newsletter to the deans "Capitol Circuit"), and
Education through the ASEE Engineering Deans Council The deans'
Eleven Dupont Circle council represents the more than 300 schools of engineering
Suite 200 around the country
Washington, DC 20036-1207
Ph (202)986-8500
Fax. (202) 265-8504
ACCTDfE Network 11/1/93 Publishing
Interested Participants
Page 65
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Trade Associations
Experience & Capabilities
Berahard, Mary
Manager, Environmental Policy
U S Chamber of Commerce
Environmental Policy
1615 H Street, N W
Washington, DC 20062-2000
Ph (202)463-5533
Far (202) 887-3445
Co-sponsonng Env Accounting and Capital Budgeting
Workshop with EPA.
Bisgay, Louis
Director, Management Accounting
Practices
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Ph (201)573-6215
Fax (201)573-0639
IMA's senior technical committee, the Management
Accounting Practices Committee, has a subcommittee to deal
with environmental matters, but it has not been very active in
the area Will be co-sponsonng Accounting and Capital
Budgeting Workshop with EPA.
Our MAP Committee authorizes publication of Statements of
Management Accounting The Statements offer guidance to
management accountants A statement could address
accounting for environmental costs and benefits
English, Lloyd
Director, Technical
American Association of Cost
Engineers International
209 Frame Avenue
PO Box 1557
Morgantown, WV 26507-1557
Ph (304)296-8444
Fax- (304) 291-5728
I provide liaison between our technical committees and
between our organization and other organizations, who are
interested in, or perform such work
We are a non-profit educational association for professionals
involved in estimating, cost control, planning and scheduling,
profitability analysis, and project management of engmeenng
projects
Freedman, Julian
Director of Research
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Ph (201)573-6212
Fax (201)573-0639
I facilitate the Institute of Management Accountants
Research initiatives - one being issues relating to the
environment
Forums, publications and articles on the topic
ACCTDfE Network - 11/1/93
Trade Associations
Active Participants
Page 66
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Trade Associations
Experience & Capabilities
Hudson, John
Vice President, Technical Standards
& Services
American Institute of Certified
Public Accountants
1211 Avenue of the Americas
New York, NY 10036-8775
Ph (212)596-^262
Fax (212) 596-6213
Hummer, Robert H, Jr., CPE
Vice President
American Institute of Plant Engineers
11170 Tattersall Tr
Oakton, VA 22124
Ph (703)385-8868
Fax. (703) 435-9008
I prepare/review/approve project justifications, complete
condition assessment surveys and capital asset management
plans for a variety of clients
AIPE operates an online benchmark reference for plant
engineers and facilities managers so that they might compare
their costs and operating standards with those of others If
accurately and consistently quantified, the costs of
environmental matters can be included in these data
Kellogg, Dorothy
Director, Policy Analysis
Chemical Manufacturers Association
2501 M Street, N W
Washington, DC 20037
Ph (202)887-1178
Fax (202) 887 1237
Mastrandonas, Andrew
Program Director
Global Environmental Management
Initiative (GEMI)
2000 L Street, N W
Washington, DC 20036
Ph (202) 296 7449
Fax. (202) 296-7442
Help GEMI develop an "env-accountmg model" for industry
Broad overview of industry needs concerning environmental
accounting
Moore, David J
Canadian Institute of Chartered Accountants
277 Wellington Street West
Toronto, Ontario, CANADA, M5V 3H2
Ph (416)204-3299
Fax: (416) 977-8585
The Canadian Institute of Chartered Accountants is
undertaking studies in the area of Reporting on
Environmental Performance I am responsible for the
administration of such studies
ACCTDfE Network 11/1/93
Trade Associations
Active Participants
Page 67
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Trade Associations
Experience & Capabilities
Pojasek, Bob
Vice President
GEI Consultants, Inc
Environmental Programs
1021 Mam Street
Winchester, MA 01890
Ph (617)721-4097
Fax: (617) 721-4073
GEI Consultants provides consulting and engmeenng services
to industry for planning and implementing pollution
prevention programs We use activity-based costing to rank
order pollution prevention opportunities
I teach graduate level courses on Pollution Prevention
(CE-194J) and Sustainable Development (CE-193J) at Tufts
University (Medford, MA) I am past President of the
American Institute for Pollution Prevention
Selg, Richard A.
Chairman, Environmental Cost
Control Committee
AACE International
1995 S Centennial Avenue
Building 4, Room 407
Aiken, SC 29803
Ph (803)644-6711
Fax (803)644-6922
Editor-in-Chief and contributing author on forthcoming (July
93) on text "Hazardous Waste Cost Control" developed for
estimators, cost engineers and accountants, environmental
engineers, planner/schedulers, finance managers, upper
level/graduate environmental engmeenng college students
Expertise on budgeting (baseline development), grounds-up
estimating development, risk analysis, vanance analysis,
performance analysis on costs and schedules, claims and
dispute avoidance, and labor productivity development for
waste management and environmental restoration Total cost
management that includes capital budgeting and managenal
accounting
TUlar, Michael
Executive Director
American Institute of Plant Engineers
8180 Corporate Park Drive
Suite 305
Cincinnati, OH 45242
Ph (513)489-2473
Fax. (513) 247-7422
Zampino, Peter
Computer Aided Manufacturing International
1250 E Copeland Road
Suite 500
Arlington, TX 76011
Ph (817)860-1654
Fax.
ACCTDfE Network - 11/1/93
Trade Associations
Active Participants
Page 68
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Trade Associations
Experience & Capabilities
Anderson, Bill
Executive Director
American Academy of Environmental Engineers
130 Holiday Court
Suite 100
Annapolis, MD 21401
Ph
Fax-
Bishop, William
Executive Director
Institute of Internal Auditors
249 Maitland Avenue
Altamonte Springs, FL 32701-4201
Ph (407) 833-7600 x 288
Fax. (407) 831-5171
Bradley, Mitch
Executive Director
American Association of Engineering Societies
1111 19th Street, N W
Suite 608
Washington, DC 20036
Ph (202) 296-2237
Fax (202) 296-1151
Cowan, Sharon R.
Manager, Federal Gov't Relations
American Society of Mechanical Engineers
1828 L Street, N W
Suite 906
Washington, DC 20036-5104
Ph (202)785-3756
Fax. (202) 429-9417
Ehmaim, Janet
Executive Director
Institute of Environmental
Sciences (IBS)
940 East Highway
Mount Prospect, IL 60056
Ph (708)255-1561
Fas (708) 255-1699
Esposito, Patricia
Executive Director
National Conference of
CPA Practitioners
3000 Marcus Avenue
Lake Success, NY 11042
Ph (516)488-5400
Fax:
ACCTDfE Network - 11/1/93
Trade Associations
Interested Participants
Page 69
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Trade Associations
Experience & Capabilities
Feher, Ted, CPA
Vice President
National Conference of CPA
Practitioners
14505 Torrey Chase, Suite 100
Houston, TX 77014
Ph (713)893-7550
Fax
Gfesecke, Anne G, Ph.D
Vice President, Environmental Activities
American Bakers Association
1350 I Street, N W
Suite 1290
Washington, DC 20005
Ph (202)789-0300
Fax (202) 893-1164
Provide information to companies who are developing new
management accounting methods for environmental costs
Hauser, Thomas
Executive Director (AIPP)
University of Cincinnati
American Institute for Pollution
Prevention
Department of Civil Engmeenng
Cincinnati, OH 45221-0071
Ph (513)556-3693
Fax
AIPP serves as a link between EPA and industry by
generating public and pnvate sector support to aid EPA in its
efforts to achieve industnal adoption of PP procedures
Promotes conferences, develops educational materials for
members and universities
Kales, Jim
Vice President for Govt Affairs
Financial Executives Institute
1150 Connecticut Avenue, N W
Suite 1125
Washington, DC 20036
Ph (202)659-3700
Fax. (202) 857-0230
Kennedy, Norine
Director, Environmental Affairs
U S Council for International Business
1212 Avenue of the Americas
New York, NY 10036-1689
Ph (212) 354-4858
Fax. (212) 575-0327
Mason, Ann
Associate Director
Chemical Manufacturers Association
Environmental Drv, Pollution Prevention
2501 M Street, N W
Washington, DC 20037
Ph (202)887-1180
Fax. (202) 887-1237
ACCTDfE Network - 11/1/93
Trade Associations
Interested Participants
Page 70
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Trade Associations
Experience & Capabilities
Moore, M. Melissa
Executive Director
AACE International
209 Frame Avenue
P O Box 1557
Morgantown, WV 26507-1557
Ph 1-800-858-2678
Fax (304)291-5728
(XMahony, Chamaln
Director of Technical Services
National Accounting & Finance
Council (NAFC)
2200 Mill Road
Alexandria, VA 22314
Ph (703)838-1915
Fax (703)836-6070
Plgott,Mary
National Association of Manufacturers
1331 Pennsylvania Avenue, N W
Suite 1500 North
Washington, DC 20004-1703
Ph (202)637-3000
Fax
Poley, Helen
National Association of
Purchasing Managers
2055 East Centennial Circle
PO Box 22160
Tempe, AZ 85285-2160
Ph (602) 752-6276
Fax. (602) 752-7890
Randall, Robert F
Editor, Management Accounting
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645 1760
Ph (201)573-6269
Fax: (201) 573-0639
Schaefler, Allen R.
Director, Department of
Environmental Affairs
American Trucking Association
2200 Mill Road
Alexandria, VA 22314-4677
Ph (703)838-1844
Far (703) 838-1992
ACCTDfE Network - 11/1/93
Trade Associations
Interested Participants
Page 71
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Trade Associations
Experience & Capabilities
SUegler, Josef
Letter der Abteilung
Veretnigun Osterreichischer Industneller
Schwarzengergpl 4
A-1031 Wien, AUSTRIA
Ph 01143(0222)711352390
Fax. 01143(0222)711352920
ToUerton, Harry
Director, International Affairs
American Association of
Engineering Societies
1111 19th Street, N W
Suite 608
Washington, DC 20036
Ph (202)296-2237
Fax. (202) 296-1151
The AAES Task Force on Sustainable Development is
interested in economic tools which will help to integrate
environmental conditions into market economics
Waginger, Herbert
Wirtschaftsfordenmgsomstotit
der Budeswutschaftskammer
Boratungsdienst Umselt und Energie
Wiedner Haupstrare 63 - Zi 1163
1045 Wien, AUSTRIA
Ph 01143(0222)501053067
Fax: 01143(0222)50206241
Wlnlcur, Barbara
Director of Education
National Society of Public Accountants
1010 N Fairfax St
Alexandria, VA 22314
Ph (703)549-6400
Fax (703) 549-2984
ACCTDfE Network - 11/1/93
Trade Associations
Interested Participants
Page 72
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INDEX
ACCOUNTING & CAPITAL BUDGETING PROJECT
DESIGN FOR THE ENVIRONMENT
NETWORK
Name
Sector/
Cross-Sector
Abassi, Daniel
Aldnch, Jim
Allen, David
Allison, Richard
Ameen, Philip D
Anamosa, Nga T
Anderson, Bill
Andrews, Cathy
Andrews, Gregory D
Anielski, Mark
Arnold, Matthew
Atcheson, John B
Azar, Jack
Bailey, Paul E
Balestrero, Gregory
Banks, Darryl
Barbien, Carlos G
Barkley, Dana
Bateman, Phil
Beardsley, Daryl L
Becker, Monica
Beetle, George
Bell, R Hays, Ph D
Bender, Douglas M
Bennett, Bob
Berezo, Michael
Berkihiser, Elliott N
Bernhard, Mary
Bernstein, Scott
Bhada, Ron
GF
AR
AC, AR
AC
I
I
T
GF
GS
GI
AC
GF
I
C
I
NR
I
I
I
C
NR
C
I
I
AC
I
I
T
NT
AT, AC
AR,
AC = Academic Curriculum Development
AR = Academk Research
AT = Academk Technical Assistance
C = Consultants
E = Environmentalists
GC = Government County/Local
GF = Government Federal
GI = Government International
GS = Government State
I = Industry
IN = Insurance
L = Labor
LF = Lending/Financial Services
NC = Non-Profit Curriculum
NR = Non-Prom Research
NT = Non-Profit Technical Assistance
P = Publishing
PR = Public Relations
T = Trade Associations
ACCTDfE Network
Page 73
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Name
Sector/
Cross-Sector
Bierma, Thomas J, MBA, Ph D
Bird, Alison
Bisgay, Louis
Bishop, William
Bisio, Attiho
Boden, Steven M
Boer, Germain
Bordacs-Irwin, Kristina
Bowers, Dorothy
Boyd, Beverly
Bradley, Mitch
Brayton, Gary
Brewe, Susan
Bulkley, Jonathan
Burrowes, Waldo
Butner, Scott
Cairncross, Frances
Campbell, Janeth A.
Carney, Mark V
Cash, Raheem
Cass, Donald J
Castella, Sarah
Chess, Caron
Cine, Ljiljana V, P E
Consoli, Frank J
Conway, Richard A.
Cortese, Anthony
Coursey, Don L
Cowan, Sharon R
Cranford, Bruce
Crognale, Gabriel G, P E
Cummmgs-Saxton, James
Curtiss, Don
Cuthbertson, Becky
Czarnecki, Chuck
Datta, Eric K.
DeVillars, John P
Dick, Kevin
Ditz, Daryl
Dorfman, Mark
Eagan, Patnck D
Ehmann, Janet
Ehrenfeld, John
Eisenhauer, Jack L.
Englehardt, James D, Ph D
English, Lloyd
AR
GS
T
T
C
C
AR
C
I
GF
T
C
I
AC
I
I
P
GS
I
I
C
I
AR
GF
I
I
AC
AR
T
GF
C
C
C
GF
C
C
C
AT
NR
NR
AR
T
AC
I
AR
T
AC = Academic Curriculum Development
AR = Academk Research
AT = Academic Technical Assistance
C = Consultants
E = Environmentalists
GC = Government County/Local
GF = Government Federal
GI = Government International
GS = Government State
I = Industry
IN = Insurance
L = Labor
LF = Lending/Financial Services
NC = Non-Profit Curriculum
NR = Non-Proflt Research
NT = Non-Proflt Technical Assistance
P = Publishing
PR = Public Relations
T = Trade Associations
ACCTD1E Network
Page 74
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Name
Epstein, Marc J
Esposito, Patricia
Estes, Ralph
Evans, Laurence K.
Farag, Ihab H
Feher, Ted, CPA
Fifcsel, Joseph, Ph D
Fionno, Don
Fisher, Robert A.
Flahive, Thomas J
Fleischman, Marvin
Fox, Catherine A
Francis, Lee A., P E
Freedman, Julian
Freitas, John E
Fnend, Gil
Fusco, Elisa A.
Gale, Charles M
Ganzi, John T
Garcia, William S
Geadelmann, Pat
Giesecke, Anne G, Ph D
Gold, David
Goldberg, Tern L
Gould, Laura J Mixon
Graham, John
Grant, Albert A.
Green, William J
Gruhch, Madeline M
Hacker, Dennis
Hagevik, George, Ph D
Haltmeyer, Timothy
Hamner, Burton, MMA, MBA
Harbordt, Mike
Harrison, Ellen
Hartman, Roy
Hauser, Thomas
Hausknecht, Brian J
Haveman, Mark
Helbm, Thomas J
Henn, Carl
Herb, Jeanne
Hillenbrand, Eric
Holmberg, Bruce
Holmes, Douglas B
Holmes, Susan P
Sector/
Cross-Sector
AR, AC
T
AR, AC
C
A, CAR
T
C
GF
I
I
AT
GF
C
T
C
C
GS
C
C
I
AR
T
GF
GS, NT
C
P, NR
C
C
NR, NT
I
GS
I
GS
I
AC
AT, AC
T
C
NR, NC
C
C
GS
C
I
C
GI
AC = Academk Curriculum Development
AR = Academic Research
AT = Academic Technical Assistance
C = Consultants
E = Environmentalists
GC = Government County/Local
GF = Government Federal
GI = Government International
GS = Government State
I = Industry
IN = Insurance
L= Labor
LF = Lending/Financial Services
NC = Non-Proflt Curriculum
NR = Non-Profll Research
NT = Non-Prom Technical Assistance
P = Publishing
PR = Public Relations
T = Trade Associations
ACCTDIE Network
Page 75
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Name
Sector/
Cross-Sector
Horn, Debbie
Hudson, John
Hummer, Robert H , Jr , CPE
Hunt, Gary
lannacom, Teresa
Inch, Pamela
Ingham, Alan T
Innis, A1N
Jae-Hyng, Kim
Jarrett, Robert E
Johnson, Jeffrey
Jonardi, Robert J
Jones, Barbara A.
Jones, Rebekah
Karpoff, Jonathan
Kassett, Jeff
Kates, Jim
Kellogg, Dorothy
Kelly, Barbara
Kennedy, Nonne
Keoleian, Greg
Kerr, Rob
Kimett, Dale
Klammer, Thomas
Klossner, Kris A.
Koshkashian, Vikran
Kraft, Robert L
Lanen, William N
Lee, Dan
Lent, Tony
Liebl, David
Lmdsly, Joseph A.
Lmne, Steven
Lo, Philip
Long, Frederick
Lorton, Gregory A.
Loundsbury, Jim
Loving, Kathy D
Lucas, Joseph A.
Ludwig, Robert W
Luthy, Dick
Lyke, Audrey
Macko, Carole
Maclean, Richard W
Maddox, Jack
Magee, Sarah
I
T
T
GS
GF
I
GS
R, NC
NR
GF
P
C
GF
C
AC
P
T
T
GS
T
AC
NR
GI
AR
C
C
I
AC
I
C
AC
I
C
GC
AC
I
GS
C
C
GS
AR
AR
P
I
I
P
AC = Academk Curriculum Development
AR = Academk Research
AT = Academk Technical Assistance
C = Consultants
E = Environmentalists
GC = Government County/Local
GF = Government Federal
GI = Government International
GS = Government State
I = Industry
IN = Insurance
L = Labor
LF = Lending/Financial Services
NC = Non-Profit Curriculum
NR = Non-Profit Research
NT = Non-Profit Technical Assistance
P = Publishing
PR = Public Relations
T = Trade Associations
ACCTDfE Network
Page 76
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Name
Mahon, Pat
Marcus, Alfred
Martin, Larry
Marvel, Don L
Mason, Ann
Mastrandonas, Andrew
McCauley, Steve
McDougall, Barry D
McHugh, Ron
McManus, Timothy C
Mehan, III, G Tracy
Melvin, Craig
Milecofsky, Debra
Molinero, Larry
Moody, Douglas H
Moore, David J
Moore, Fredenck L
Moore, M Melissa
Moran, Stephen R
Morton, Robert R
Murville, Dean A.
Neblett, Andrew C
Nelson, Gretchen Mane
Nelson, Judith A.
Nogle, George
Northeim, Coleen M
Noskin, Hilary A.
O'Mahony, Chamain
Ondich, Gregory
Oppeneau, Jean Claude
Ostheim, Steve
Ottmger, Richard
Paige, William
Palmer, Kevin J M
Paules, Jeffrey R
Peargm, Janet C
Perry, John D
Persson, Lynn
Pferdehirt, Wayne
Pigott, Mary
Poiner, Mark G
Pojasek, Bob
Poley, Helen
Polsky, Matthew
Pratt, Linda Giannelli
Price, Ed
Sector/
Cross-Sector
C
AC
NR
I
T
T
GI
C
GF
C
GS
NT
GS
NC
AC
T
I
T
NR
C
I
I
C
GF
I
C
. I
T
GF
GI
AC, AT
AC, AR
I
C
AR, AC
I
C
GS
AT
T
I
CT
T
GS
GC
I
AC = Academic Curriculum Development
AR = Academic Research
AT = Academk Technical Assistance
C = Consultants
E = Environmentalists
GC = Government County/Local
GF = Government Federal
GI = Government International
GS = Government State
I = Industry
IN = Insurance
L = Labor
LF = Lending/Financial Services
NC = Non-ProfU Curriculum
NR = Non-Profit Research
NT = Non-Front Technical Assistance
P = Publishing
PR = Public Relations
T = Trade Associations
ACCTDfE Network
Page 77
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Name
Price, Randy
Pucciano, Frank
Purcell, Arthur H
Randall, Robert F
Rands, Gordon
Renato, Julian M David
Rhodes, Todd
Richardson, Stephanie S
Robertaccio, Francis L
Roberts, Don V
Robertson, William L
Rolander, Steven
Rosenthal, Isadore (Irv), Ph D
Roy, Mamk, Ph D
Roydes, Sharon
Rubin, Rebecca
Ruffing, Lorraine
Santhanam, CJ
Savitz, Andrew W
Schaeffer, Allen R
Schaltegger, Stefan, Ph D
Schaplowsky, Ellen H
Schmidt, Hollie
Schoenwetter, Lewis (Jim)
Schuler, Richard
Sciance, C Thomas, Ph D
Selg, Richard A.
Selman, Jay
Seto, Peter
Shaver, Elizabeth M
Shaw, Henry
Singer, Scott
Snowden-Swan, Lesley J
Specht, Linda
Speicher, Ann Leigh
Stanczyk, Thomas P
Stanga, Mark
Steever, E Zell
Stephen, Paul Michael
Stiegler, Josef
Stinson, Christopher
Stokke, Steven
Stone, Donald E
Sweed, Norman H
Tencer, Ben, Ph D , P E, (Ret)
Thomas, David L, Ph D
Sector/
Cross-Sector
I
I
C
T
AC
I
C
GS
I
C
NR
C
AR
E
GF
NR
GI
C
C
T
AC, AR
C
I
I
AC
I
IT
C
GI
GF
AR, AT
I
C
AR, AC
NC, P
C
I
GF
I
T
AR, AC
GF
AC, AR
I
C
GS
AC = Academk Curriculum Development
AR = Academic Research
AT = Academic Technical Assistance
C = Consultants
E = Environmentalists
GC = Government County/Local
GF = Government Federal
GI = Government International
GS = Government State
I = Industry
IN = Insurance
L = Labor
LF = Lending/Financial Services
NC = Non-Proflt Curriculum
NR = Non-Profit Research
NT = Non-Proflt Technical Assistance
P = Publishing
PR = Public Relations
T = Trade Associations
ACCTDfE Network
Page 78
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Name
Sector/
Cross-Sector
Thomas, Janet M
Thomas, Patricia
Thomson, Professor Torbm
Thurber, Neal E
Tillar, Michael
Todd, RebeccaA
Tollerton, Harry
Tompkins, T C
Torborg, Dick
Townsend, John
Tweedale, Tony
Van Berkel, Rene C W M
Veit, Kathleen
Vetrano, S
Vogt, Michael T
Volkmar, Robert D
Vrana, Bruce M
Waginger, Herbert
Warren, John
Wassel, Ray
Wasserman, Cheryl
Wasson, Robert F A., II
Watts, Daniel J
Watz, Jill
Weaver, Jack
Webb, Mane A.
Weber, Steve, Ph D
Welch, Robert W Jr
Weston, Roy F
White, Allen
Wilkens, John A.
Williams, Edward L
Willis, Alan
Wilson, Ed
Winicur, Barbara
Wittman, Marlene
Woods, Shelley
Yarosh, Borys
Yoder, Rick
Zampino, Peter
Zelten, Bnan
Zuber, George R
AC, AR
C
AR, AC
I
T
R,AC
T
I
GS
AT, AC
NR
AR, AT
GF
I
I
I
I
T
C
NR
GF
I
AR
C
C
C
GF
I
C
NR
I
GS
C
I
T
C
I
C
GC
T
AC
C
AC = Academk Curriculum Development
AR = Academic Research
AT = Academic Technical Assistance
C = Consultants
E = Environmentalists
GC = Government County/Local
GF = Government Federal
GI = Government International
GS = Government State
I = Industry
IN = Insurance
L = Labor
LF = Lending/Financial Services
NC = Non-Prom Curriculum
NR = Non-Profit Research
NT = Non-Profit Technical Assistance
P = Publishing
PR = Public Relations
T = Trade Associations
ACCTDfE Network
Page 79
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