The Moulder Company: Alternative toxics use reduction strategies

• In Event: Teaching, Learning, and Curriculum 2

Abstract

The case highlights application of accounting concepts to environmental regulations, a key component of sustainability in the context of implementation of the regulatory provisions for toxics use in Massachusetts under the provisions of Toxics Use Reduction Act (TURA). The regulatory provisions provide a basis for companies to approach environmental issues proactively (i.e., Pollution Prevention) by applying capital budgets to investigate alternative approaches to address toxics use and integrate pollution prevention into strategic planning. Further, extensions of the application of the techniques extends to the use of other environmental cost systems, providing insights into the increased potential for management accountants to play an integral and synthesizing role in environmental related strategic planning and implementation. The case would find a place in an MBA level or upper level undergraduate management accounting course that integrates sustainability and managerial accounting concepts, or Masters level courses on managing sustainability to illustrate strategic and measurement aspects.

Authors

• George Joseph, University of Massachusetts-Lowell

• Mark Myles, University of Massachusetts Lowell