Junkyard Planet: Using Stories to Teach Managerial Accounting with a Sustainability Theme

Abstract

ABSTRACTTheme-based learning suggests a relatable theme can make course content more applicable, engaging, and memorable. This article discusses how sustainability was integrated into an accounting class using Adam Minter's (2013) book Junkyard Planet, and smaller stories including cases and discussion boards. The stories introduce students to the role businesses have in influencing sustainable development. The stories allow for the consideration of managerial accounting concepts including direct material costs, the tradeoffs between fixed automation costs and variable labor costs, as well as the exploration of ethics, sustainability and the common good. The assignments reflect the principles of liberal learning, which strive to prepare students for work and life through an integrated curriculum. Survey results document students' interest in sustainability and their perceptions of their understanding of accounting concepts increased following the course. This suggests integrated learning activities can enhance both comprehension of accounting content and students' appreciation for sustainability.