Teaching case: the water i wear

Authors

DOI:

https://doi.org/10.21680/2176-9036.2021v13n2ID22160

Keywords:

environmental impacts; social impacts; sustainability; environmental accounting; environmental costs.

Abstract

Purpose: The purpose of this case is to enable students to learn about environmental impacts and their effects, in addition to allowing them to use methods of economic valuation of the environment to internalize externalities related to environmental and social impacts. As we use jeans widely, there is an identification between the problem identified in this case, that is the non-internalization of externalities (social and environmental impacts), and consumers, in this case, the students themselves.

Methodology: The methodology of this teaching case is qualitative. Students read, discuss and apply the case. Upon reading the case, students learn the steps of the laundry washing process. In reading and discussing, students can identify the direct and indirect environmental and social impacts and their consequences. Finally, methods of economic valuation of the environment are applied and discussed, when applicable to the situation.

Results: It is possible to identify socio and environmental impacts and analyze and discuss the effects of these events on management and on accounting.

Contributions of the Study: We expect that this Teaching Case will be used in undergraduate and graduate courses in subjects on the environment and in addition to subjects related to costs and management.

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Author Biographies

Aracéli Cristina de Sousa Ferreira, Professora titular do Departamento de Ciências Contábeis na Universidade Federal do Rio de Janeiro (UFRJ).

Doutora em Controladoria e Contabilidade pela Universidade de São Paulo. Professora titular do Departamento de Ciências Contábeis na Universidade Federal do Rio de Janeiro (UFRJ). 

Luiz Carlos Miranda, Universidade Federal de Pernambuco (UFPE).

Ph.D. pela Universidade de Illinois. Professor Titular no Departamento de Ciências Contábeis e Atuariais na Universidade Federal de Pernambuco (UFPE).

Juliana Molina Queiroz, Universidade Federal do Rio de Janeiro (UFRJ).

Doutora em Ciências Contábeis pela Universidade Federal do Rio de Janeiro (UFRJ). Pós-doutoranda no Programa de Pós-graduação em Ciências Contábeis na Universidade Federal do Rio de Janeiro (UFRJ). 

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Published

02-07-2021

How to Cite

FERREIRA, A. C. de S.; MIRANDA, L. C.; QUEIROZ, J. M. Teaching case: the water i wear. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 13, n. 2, p. 380–398, 2021. DOI: 10.21680/2176-9036.2021v13n2ID22160. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/22160. Acesso em: 5 jul. 2024.

Issue

Vol. 13 No. 2 (2021): Jul./Dez.

Section

Section 4: Cases of Education Applied the Accounting (S4)

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