Compare and contrast the following two statements. Are they concerned with achieving eco-efficiency, eco-effectiveness or both?

1 Businesses should sack the unproductive kilowatt-hours, tonnes and litres rather than their workforce. This would happen much faster if we taxed labour less and resource use correspondingly more.

2 The purpose of management accounting information is not accuracy for its own sake but to influence managers towards an organisation’s goals. By using cost allocation schemes to penalise poor environmental practices an organisation can encourage environmentally benign behaviour.