Teaching Case. PF Integrated: Developing and Experimenting Competencies in Sustainability Accounting

Marc Journeault, Michelle Rodrigue and Alexandre Perron

Social and Environmental Accountability Journal, 2019, vol. 39, issue 3, 178-191

Abstract: This teaching case presents the struggles of PF Integrated, a fictional Canadian pulp and paper and lumber company facing mounting socio-environmental stakeholder expectations within a difficult economic context. It intends to engage accounting students in business sustainability issues and opportunities and to familiarise them with the role they can play in helping organisations transitioning toward a more sustainable business approach. Students are invited to use different socio-environmental accounting tools, integrate socio-environmental factors and stakeholder considerations in decision making and adopt an integrated perspective on the strategy and management of an organisation. The teaching note supports this endeavour by proposing three teaching plans organised around different areas of accounting (strategy and eco-control; reporting and governance; impacts on performance), which can be tailored to the instructor’s pedagogical objectives. The broad coverage of accounting issues offered by the case makes it interesting to deconstruct to cover one specific issue at a time in order to develop the students’ technical skills, or to use comprehensively for a more global study of sustainable organisational management to develop the students’ reflective thinking and integration abilities.

Date: 2019
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DOI: 10.1080/0969160X.2019.1677257

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