Description
| Summary: | Moulder Co. is a U.S.-based manufacturer of stadium seating. This case illustrates the use of capital budgeting to respond to environmental regulatory issues from a business perspective, integrating environmental concerns with business priorities. Increasingly, stakeholder pressures, cost containment, and potential product development opportunities increase the motivation for companies to address environmental issues proactively. The case addresses the complexity surrounding environmental investment decisions, with factors such as environmental cost identification, capital budget criteria, and integration of environmental factors such as risk and taxation that facilitate a more detailed analysis of pollution prevention options. Overall, the case provides a forum to illustrate how management accountants can play a significant role in supporting the increasing complexity of environmental regulation. The case could be used in an MBA-level or Master’s-level course or an upper-level undergraduate management accounting course that integrates sustainability and managerial accounting concepts.
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| Item Description: | Originally Published InJoseph, G., & Myles, M. (2015). The Moulder Company: Alternative strategies for toxics use reduction. IMA Education Case Journal, 8(2), Article 1. |
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| Physical Description: | 1 online resource : illustrations. |
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| Bibliography: | Includes bibliographical references and index. |
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| ISBN: | 9781526426475 (ebook) : |
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