Journal of Sustainability Management (JSM) http://clutejournals.com/index.php/JSM <p><strong>Published since 2013</strong><br>ISSN 2330-6866 (print), ISSN 2330-6874 (online)&nbsp;<br>The JSM provides an outlet for the discussion and publication of unique research in the area of Corporate Social Responsibility, Organizational Ethics, Corporate Sustainability, and other Social and Ethical Business topics.</p> en-US Journals@cluteinstitute.com (Stephanie Clute) Fri, 01 Dec 2017 00:00:00 +0000 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 Teaching Corporate Social Responsibility In An MBA Program http://clutejournals.com/index.php/JSM/article/view/10153 <p>This paper discusses the topic of corporate social responsibility (CSR) and proposes that CSR should be taught in an MBA program and, more specifically, in a Managerial Accounting course of an MBA program. CSR aligns strongly with other managerial accounting topics typically taught in an MBA Program such as the balanced scorecard and triple-bottom line reporting. In putting forward this suggestion, this paper proposes a definition of CSR, reviews recent literature relating to CSR, and provides several strategies for teaching and assessing students’ understanding and appreciation of CSR. In the results section of the paper, a content analysis of student essays provides an insight into how students view CSR. The paper concludes with an overview of what is attainable by teaching CSR in a Managerial Accounting MBA course.</p> Geoffrey Tickell, Veronica Paz, Monsurur Rahman ##submission.copyrightStatement## http://clutejournals.com/index.php/JSM/article/view/10153 Thu, 19 Apr 2018 08:53:09 +0000 Municipal Utilities: An Overview Of Rate Models, Sustainability And The Effects On Affordability http://clutejournals.com/index.php/JSM/article/view/10154 <p>Municipalities are faced with escalating costs, harder to find resources, and increasing regulatory restrictions in an effort to maintain public utilities.&nbsp; To complicate this situation, communities must address a growing number of individuals who are unable to pay their utility bill.&nbsp; This study is a review of several water utilities in Florida to determine how typical municipal utilities approaches affordability.&nbsp;Factors affecting utilities such as sustainability, rate models, and regulations are examined to the present methodology for an average municipality in addressing the increasing important issue of affordability.&nbsp; This research is a continuation of a longitudinal study to determine how municipalities address increasing costs to maintain their utility while considering those in the community who are less fortunate and cannot continue to absorb the higher costs of water and wastewater.</p> Donald A. Forrer, Maria Gabriela Orlando McSheehy, Jacob Boudreau, Elizabeth Boudreau, Adalberto Garcia, Maurie Kovach, Jennifer Joseph, Rachel Ordonio-Domingos ##submission.copyrightStatement## http://clutejournals.com/index.php/JSM/article/view/10154 Thu, 19 Apr 2018 09:16:07 +0000