2024 PRME Faculty Teaching Award

This case uses a data analytics pedagogical approach to facilitate interest and student engagement. Most learning pedagogies integrating United Nations Sustainable Development Goals (SDG)s use a more qualitative approach. The innovation in this case involves the integration of data analytics to teach the relevance of SDG 12 and 13 in accounting decision making using accounting data and methods.

Before the case is introduced, reviewing the preparation of income statements were covered, and the differences between each based on an absorption costing approach and a variable costing approach. The review is critical to provide the appropriate context of the case. A review of the SDG goals was also incorporated. Important to the case is data analytics, which consists of two parts: establishing a percentage ratio using the income statements produced by applying the absorption (or full) vs. variable (or direct) costing approach, and operating income as a percentage of revenue. Having the income statements for each of the manufacturing plants introduced in the case study completed in class provided an avenue for the instructor to check student works for correctness and open up discussions on students’ understanding of the implications of differences. Providing students sufficient time to perform each step utilizing Excel and check their work in a feedback loop also proved successful. Reflections were given as a take home assignment, which provided students time to internalize the learning objectives of the assignment.

This model is useful to accounting and finance educators seeking to expose students to integrated financials with sustainability data tracking. It provides opportunities for quantitative and qualitative aspects of sustainability management in business operations.

The case development implemented innovative ideas and methods. For each stage students’ response to the materials was taken into account and case prompts were modified to ensure that students understood what was being asked. Since implementing the case I have learned that the case can be pieced in sections to make it applicable to introductory classes while keeping the full case for upper level business students. The changes I would make is in having both sections available for other instructors seeking to implement the case.