Case Study on Sustainability: Accountants’ Role in Developing a New Business Model

25 Pages Posted: 22 Aug 2010 Last revised: 28 Dec 2010

See all articles by Ellen Lippman

Ellen Lippman

University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration

Date Written: November 20, 2010

Abstract

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

Keywords: case, sustainability, social responsibility, education

JEL Classification: M1, M14, M4, M41

Suggested Citation

Lippman, Ellen, Case Study on Sustainability: Accountants’ Role in Developing a New Business Model (November 20, 2010). AAA 2011 Management Accounting Section (MAS) Meeting Paper. Available at SSRN: https://ssrn.com/abstract=1662648 or http://dx.doi.org/10.2139/ssrn.1662648

Ellen Lippman (Contact Author)

University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration ( email )

Portland, OR 97203
United States

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