澳洲Accounting Information for Managers代写

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澳洲Accounting Information for Managers代写
Individual Assignment Guidelines

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School of Business. Copyright for acknowledged materials reproduced herein is retained by the copyright holder.

All readings in this publication are copied under licence in accordance with Part VB of the Copyright Act 1968.

The Business Case Study is from: Birt, J et al. 2012, Accounting - business reporting for decision making, 4th edn, Wiley’s, Milton

200101 Accounting Information for Managers

Autumn 2013

澳洲Accounting Information for Managers代写

School of Business

Individual assignment guidelines

The following is a business case that you are required to analyse as per the ‘Required’ section

on page 3, by answering the four parts (a, b, c and d) of requirement 1 and compiling a

Reference List as per requirement 2.

The business case:

After being trained by former US vice-president Al Gore, Mike Sewell FCPA is convinced that

the weight of scientific evidence behind climate change and the global effects we’re seeing

today should be enough to push businesses and individuals to take action.

Sewell was general manager and company secretary for the Nossal Institute for Global Health

(Nossal), which is actively involved in research, education and inclusive development health

practices in developing countries. In July 2011 he underwent an intensive climate change

course, along with a group of other volunteers under the Australian Conservation Foundation’s

Climate Project. The training was led by Nobel Prize winner Al Gore, whose Oscar award

winning documentary An Inconvenient Truth helped bring mass international attention to

climate change.

His interest in climate change grew earlier in 2011 when he read an article in the medical

journal The Lancet drawing the link between the developing world where his work is focused,

and the magnified effects of climate change in these areas. He says that it’s only in

understanding the massive impact of climate change that organisations and individuals will start

to take action.

‘Climate change affects all of us but it affects developing countries more’ says Sewell. He

notes that a lack of resources and already poor infrastructure amplifies the devastation caused by

climate change.

In acknowledging these global incidences Sewell puts aside the debate over whether the

scientific arguments of global warming are valid. It’s a separate argument he says. ‘We have to

acknowledge that things are happening to the world and that we need to change things if we

want to protect the next generation.

‘I’d say the majority of small businesses haven’t addressed the issues because they don’t

acknowledge the problems and they aren’t aware of the effects,’ Sewell says.

‘It’s important for CPAs to understand what the carbon emissions trading scheme is about, and

what drives it. What we as accountants need to do is to understand the fundamentals that are

driving the scheme and make sure that the desired results comes through. These are exciting

times for us because as accountants we can drive significant global change,’ says Sewell, who

was president of CPA Australia’s Victoria division in 2009.

‘There’s no doubt that it will increase costs’, he notes. ‘But we were always going to pay a

price for carbon reduction. In the short term we’ll pay a price, but in the long term we’ll learn

to develop a model that’s more sustainable.’

Source: Excerpts from Grimard, C 2009, ‘Turning the heat on’, In the Black, vol79, no 11, p19