Teaching case: the water I wear

Authors

DOI:

https://doi.org/10.21680/2176-9036.2021v13n2ID25738

Keywords:

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

Abstract

Purpose: This case aims to enable students to learn about environmental impacts and their effects and allow them to use methods of economic valuation of the environment to internalize externalities related to environmental and social impacts. The product in question is widely used what can make students identify themselves with the case. Then, they will be more interested in the problem identified in this case which is the non-internalization of externalities (social and environmental impacts).

Methodology: The methodology of this teaching case is qualitative. Students read, discuss and apply the subject. Upon reading the case, students learn the steps of the laundry washing process. Students can identify the direct and indirect environmental and social impacts and their consequences by reading and discussing the case. Finally, they can apply the methods of economic valuation of the environment.

Results: It is possible to identify the social and environmental impacts and analyze and discuss these impacts on management and accounting.

Study Contributions: We hope that people can use this teaching case in undergraduate and graduate courses in environment and sustainability topics and topics related to costs and management.

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Author Biographies

Aracéli Cristina de Sousa Ferreira, Federal University of Rio de Janeiro (UFRJ).

Ph.D. in Accounting and Controllership from the University of São Paulo.

Luiz Carlos Miranda, Federal University of Pernambuco (UFPE).

Ph.D. from the University of Illinois. Full Professor at the Accounting and Acturial Sciences at the Federal University of Pernambuco (UFPE).

Juliana Molina Queiroz, Federal University of Rio de Janeiro (UFRJ).

Ph.D. in Accounting from the Federal University of Rio de Janeiro (UFRJ). Pós-doctorate at the  Graduate Program in Accounting at Federal University of Rio de Janeiro.

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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, 2021. DOI: 10.21680/2176-9036.2021v13n2ID25738. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/25738. Acesso em: 23 nov. 2024.

Issue

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

Section

Section 7: International (S7)

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