Should School Buses Be Green? A Sustainability Decision-Making Case Study

The Director of Transportation for Grenze Independent School District wants to transform the bus fleet to clean energy, but budget constraints are a constant barrier. The health and safety of pupils, particularly those with asthma, is a compelling feature of this case to engage students and explore...

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Bibliographic Details
Published in:Issues in accounting education 2024-11, Vol.39 (4), p.119-134
Main Authors: Albritton, Bonnie R., Holmes, Amy Foshee, Jones, Janet R.
Format: Article
Language:English
Subjects:
Case studies
Clean technology
Decision making
Electric vehicles
Environmental health
Financial analysis
Governmental accounting
School buses
Social responsibility
Sustainability
Sustainability reporting
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Summary:The Director of Transportation for Grenze Independent School District wants to transform the bus fleet to clean energy, but budget constraints are a constant barrier. The health and safety of pupils, particularly those with asthma, is a compelling feature of this case to engage students and explore the benefits and challenges of electric vehicles. The purpose of this case study is to encourage students to consider all stakeholders when analyzing data for business decision-making, thus utilizing the triple bottom line. Learning objectives for Module 1 are to (1) analyze financial data for optimal decision-making, (2) identify and describe environmental and social concerns, and (3) evaluate and support recommendations considering financial, environmental, and social factors. Module 2 learning objectives focus on governmental accounting concepts to (4) analyze the impact of bond issuance on taxpayers, (5) prepare related journal entries, and (6) explain the reporting of transactions on fund-based and government-wide statements.
ISSN:0739-3172
1558-7983
DOI:10.2308/ISSUES-2023-003