Teaching case: the water I wear

• Autor(a) principal: Ferreira, Aracéli Cristina de Sousa
• Data de Publicação: 2021
• Outros Autores: Miranda, Luiz Carlos, Queiroz, Juliana Molina
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/25738
• topic: environmental impacts; social impacts; sustainability; environmental accounting; environmental costs.; Inglês.; impactos ambientales; impactos sociales; sustentabilidad; contabilidad ambiental; costos ambientales.; impactos ambientais; impactos sociais; sustentabilidade; contabilidade ambiental; custos ambientais.

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.