ABSTRACT
Ergonomists and finance managers bring to health, safety and production problems different assump-
tions about what is acceptable. For instance, from a health and safety point of view it is not considered
acceptable to have dusty, dirty and unsafe working conditions. However, from the point of view of an
economic rationalist dusty, dirty and unsafe working conditions can be totally acceptable on the basis
that (a) someone has to do the work and (b) the worker has agreed to work under these conditions
for the wages paid. Accounting systems that underlie enterprise financial structures are based on this
economic premise.
