Teaching case: the water I wear

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 stud...

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Main Authors: Aracéli Cristina de Sousa Ferreira, Luiz Carlos Miranda, Juliana Molina Queiroz
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2021-07-01
Series:Revista Ambiente Contábil
Subjects:
Online Access:https://periodicos.ufrn.br/ambiente/article/view/25738
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author Aracéli Cristina de Sousa Ferreira
Luiz Carlos Miranda
Juliana Molina Queiroz
author_facet Aracéli Cristina de Sousa Ferreira
Luiz Carlos Miranda
Juliana Molina Queiroz
author_sort Aracéli Cristina de Sousa Ferreira
collection DOAJ
description 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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spelling doaj.art-bf667c74e4d34ce8a1dac455e5104c742023-01-18T21:13:28ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362021-07-0113210.21680/2176-9036.2021v13n2ID2573821234Teaching case: the water I wearAracéli Cristina de Sousa Ferreira0https://orcid.org/0000-0003-3135-4664Luiz Carlos Miranda1https://orcid.org/0000-0002-4144-4201Juliana Molina Queiroz2https://orcid.org/0000-0001-9398-2610Federal University of Rio de Janeiro (UFRJ).Federal University of Pernambuco (UFPE).Federal University of Rio de Janeiro (UFRJ).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.https://periodicos.ufrn.br/ambiente/article/view/25738environmental impacts; social impacts; sustainability; environmental accounting; environmental costs.
spellingShingle Aracéli Cristina de Sousa Ferreira
Luiz Carlos Miranda
Juliana Molina Queiroz
Teaching case: the water I wear
Revista Ambiente Contábil
environmental impacts; social impacts; sustainability; environmental accounting; environmental costs.
title Teaching case: the water I wear
title_full Teaching case: the water I wear
title_fullStr Teaching case: the water I wear
title_full_unstemmed Teaching case: the water I wear
title_short Teaching case: the water I wear
title_sort teaching case the water i wear
topic environmental impacts; social impacts; sustainability; environmental accounting; environmental costs.
url https://periodicos.ufrn.br/ambiente/article/view/25738
work_keys_str_mv AT aracelicristinadesousaferreira teachingcasethewateriwear
AT luizcarlosmiranda teachingcasethewateriwear
AT julianamolinaqueiroz teachingcasethewateriwear