Case Study on Sustainability: Accountants’ Role in Developing a New Business Model
University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration
November 20, 2010
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Current product costing systems capture costs to produce inventory; few of these cost systems have a sustainable business focus that captures the economic, social, and environmental costs of the products. Yet, in 2010, the International Integrated Reporting Committee (IIRC), comprised of the top international accounting organizations and firms, recognized a need for this and began a project to develop a model that integrates sustainable matrixes with financial information. This case uses the experience of Nike to introduce students to sustainable business and the role accounting plays in assisting firms as they become more sustainable. Through the case, students learn about economic, social, and environmental factors of business strategy, and work to develop sustainable accounting models that capture these costs. Additionally, students learn the difficulties in both quantifying sustainable costs and in electing sustainable products. The case also highlights the diverse opportunities within the accounting profession.
Key words: Sustainability, Accounting for sustainability, Sustainable assessment model
Number of Pages in PDF File: 25
Keywords: case, sustainability, social responsibility, education
JEL Classification: M1, M14, M4, M41working papers series
Date posted: August 22, 2010 ; Last revised: December 28, 2010
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