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THIS IS A SUBMISSION FOR THE EFFECTIVE LEARNING STRATEGIES POSTER SESSION.
An American multi-national corporation in the energy industry secures a major contract to construct a massive hydro electric power plant over a waterfall in an African nation. At first, the financial investment community joins several major charitable organizations in applauding the project.
And why not? After all, in addition to securing profits for investors, the project promises to help the citizens of the nation by generating a stable supply of electricity. In addition, an adjoining eco-tourism development promises to raise awareness about the importance of the natural environment.
But troubling news begins to emerge about the project. The technology is risky, creating a sense of uncertainty about costs and profits. There is an undocumented cash payment by the company to the regulator who approved the project, funds that may help maintain a repressive government. And the project threatens to obliterate the sole habitat of an endangered species known as the Blue Frog.
An accounting methodology is needed to assess the relative benefits and costs of the financial, social, and environmental considerations of the project. As the American firm struggles to define and implement such a methodology, a major Asian corporation unexpectedly leaps into the fray and proposes an alternative project ... with the Asian firm in place of the American firm, of course.