Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry

The purpose of this article is to share my experience teaching managerial accounting as a sustainability-themed course using stories. Theme-based learning suggests a relatable theme can make course content more applicable, engaging, and memorable for students. This article discusses how sustainability was integrated into an accounting class using Adam Minter's 2013 book Junkyard Planet, and smaller stories including cases and discussion boards. The stories introduce students to the role businesses have in influencing sustainable development. The stories allow for the consideration of managerial accounting concepts including direct material costs, the tradeoffs between fixed automation costs and variable labor costs, as well as the exploration of ethics, sustainability and the common good. By discussing the stories, students consider how global economic forces influence revenue and cost functions as well as the idea of market-driven sustainable development. The sustainability story assignments reflect the principles of liberal learning, which strive to prepare students for work and life through an integrated curriculum. Survey results document that students' attitudes and interest in sustainability increased following the course and that students' perceptions of their understanding of accounting concepts increased. This suggests integrated learning activities can enhance both comprehension of accounting content and students' appreciation for sustainability.

show abstract

Tech Dump: Segment Analysis for a Social Enterprise

Grimm¹

2023

Issues in Accounting Education

View full text Add to dashboard Cite

Tech Dump is a social enterprise that operates an e-waste recycling business to support its mission of providing employment opportunities and job training for individuals with barriers to employment. Tumbling commodity prices have negatively impacted Tech Dump’s revenue, profits, and cash reserves. The weakened financial position has led the Tech Dump’s board of directors to question Tech Dump’s ability to meet its job training mission and commitment to sustainability with its current business model. Students are required to analyze segment contribution statements for the recycling and reuse segments and to discuss how the organization’s revenues, costs, and decisions are influenced by Tech Dump’s status as a social enterprise.

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry

Cited by 5 publications

References 16 publications

Café Solar® – Sustainable coffee in Central America

Café Solar® – Sustainable coffee in Central America

Junkyard Planet: Using Stories to Teach Managerial Accounting with a Sustainability Theme

Tech Dump: Segment Analysis for a Social Enterprise

Contact Info

Product

Resources

About