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Eco-Efficiency Measures in The Leather Industry. An Educational Case

Author

Listed:
  • Gabriel Jinga
  • Madalina Dumitru
  • Elena-Mariana Glavan
  • Gabriel Radu

    (Bucharest University of Economic Studies, Romania)

Abstract

Research Question- How can a company in the leather industry improve its eco-efficiency? Motivation- In the academic literature, there is a significant number of contributions that address the intersection between accounting and sustainability. However, the number of papers dedicated to education is rather limited. Management accounting is a domain which can broadly contribute to sustainability, as the professionals are collecting, interpreting, and presenting information on a regular basis. Idea- In this paper, we provide an educational case regarding a few eco-efficiency measures in the leather industry. Data- Data are collected from one of the biggest leather goods producers in Romania. Some of the figures were adjusted for confidentiality reasons. Tools- The material flow cost accounting methodology was used to explain the implementation of environmental management accounting in the case company. Contribution- The study improves the literature on educational cases that can be used in teaching environmental management accounting. The described case study is useful both in an online and offline environment.

Suggested Citation

  • Gabriel Jinga & Madalina Dumitru & Elena-Mariana Glavan & Gabriel Radu, 2024. "Eco-Efficiency Measures in The Leather Industry. An Educational Case," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 365-380, June.
    • Handle: RePEc:ami:journl:v:23:y:2024:i:2:p:365-380
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    References listed on IDEAS

    as
    1. Roger L. Burritt & Stefan Schaltegger & Katherine Leanne Christ, 2023. "Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective," Australian Accounting Review, CPA Australia, vol. 33(4), pages 336-351, December.
    2. C Herzig & T Viere & S Schaltegger & R.L Burritt & Ki-Hoon Lee, 2012. "Environmental Management Accounting: Case studies of South-East Asian Companies," Accounting Forum, Taylor & Francis Journals, vol. 36(4), pages 310-312, December.
    3. Krawczyk, Kathy & Showalter, D. Scott, 2020. "Utilizing environmental remediation to teach research skills: An instructional case," Journal of Accounting Education, Elsevier, vol. 51(C).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    eco-efficiency; environmental management accounting; material flow cost accounting; case study; accounting education.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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