IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v61y2022ics0748575122000471.html
   My bibliography  Save this article

Café Solar® – Sustainable coffee in Central America

Author

Listed:
  • Joseph, George
  • Trubey, Richard

Abstract

Coffee cultivation is a significant cause of deforestation, water shortages, and loss of habitat for migratory bird species in Central America. Coffee, however, is also one of the few viable industries providing employment to the region. Café Solar® embodies the vision of the founders to address a complex set of issues haunting the coffee industry in Honduras. Drawing from the experience and expertise of ornithologists, engineers, academics, coffee farmers, women activists and an array of partnerships, the nonprofit Mesoamerican Development Institute (MDI) developed innovative sustainable practices for coffee cultivation and processing. Further, in collaboration with the Fair-Trade cooperative, Cooperativa Mixta Subirana Yoro Limitada (COMISUYL), MDI translated the vision into strategy through its for-profit affiliate, MDI Honduras. The case includes specific areas in managing a sustainable enterprise, including creating a sustainable coffee value chain, and the application of budgeting and cash flows in supporting financial viability. Crucial to success was the creation of a brand that attracted a network of global customers desirous of Fair Trade and sustainable coffee. Hence, the case highlights opportunities, problems, and constraints to sustainability in the coffee industry in alignment with United Nations Sustainable Development Goals (UN SDGs). The case was tested in three class sessions (with 45 MBA/MS Accounting students) and was found to meet the pedagogic goals set for the case.

Suggested Citation

  • Joseph, George & Trubey, Richard, 2022. "Café Solar® – Sustainable coffee in Central America," Journal of Accounting Education, Elsevier, vol. 61(C).
    • Handle: RePEc:eee:joaced:v:61:y:2022:i:c:s0748575122000471
    DOI: 10.1016/j.jaccedu.2022.100813
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575122000471
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2022.100813?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Corinne Gendron & Véronique Bisaillon & Ana Rance, 2009. "The Institutionalization of Fair Trade: More than Just a Degraded Form of Social Action," Journal of Business Ethics, Springer, vol. 86(1), pages 63-79, April.
    2. Ballantine, Joan A. & Duff, Angus & McCourt Larres, Patricia, 2008. "Accounting and business students’ approaches to learning: A longitudinal study," Journal of Accounting Education, Elsevier, vol. 26(4), pages 188-201.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.
    4. Stanley, Trevor & Marsden, Stephen, 2012. "Problem-based learning: Does accounting education need it?," Journal of Accounting Education, Elsevier, vol. 30(3), pages 267-289.
    5. George Joseph, 2009. "Mapping, Measurement and Alignment of Strategy using the Balanced Scorecard: The Tata Steel Case," Accounting Education, Taylor & Francis Journals, vol. 18(2), pages 117-130.
    6. Larson, Bruce A., 2003. "Eco-labels for credence attributes: the case of shade-grown coffee," Environment and Development Economics, Cambridge University Press, vol. 8(3), pages 529-547, July.
    7. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    8. Gobbi, Jose A., 2000. "Is biodiversity-friendly coffee financially viable? An analysis of five different coffee production systems in western El Salvador," Ecological Economics, Elsevier, vol. 33(2), pages 267-281, May.
    9. Sharfman, Mark & Ellington, Rex T. & Meo, Mark, 1997. "The next step in becoming "green": Life-cycle oriented environmental management," Business Horizons, Elsevier, vol. 40(3), pages 13-22.
    10. Maloney, Mary M. & Grimm, Stephanie D. & Anctil, Regina, 2020. "Atlas international business case: Examining globalization and economic indicators for the scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).
    11. Anctil, Regina & Grimm, Stephanie D. & Maloney, Mary M., 2020. "Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).
    12. Krawczyk, Kathy & Showalter, D. Scott, 2020. "Utilizing environmental remediation to teach research skills: An instructional case," Journal of Accounting Education, Elsevier, vol. 51(C).
    13. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    14. Ralph Adler & Rosalind Whiting & Kate Wynn-Williams, 2004. "Student-led and teacher-led case presentations: empirical evidence about learning styles in an accounting course," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 213-229.
    15. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    16. Paul Ingenbleek & Machiel Reinders, 2013. "The Development of a Market for Sustainable Coffee in The Netherlands: Rethinking the Contribution of Fair Trade," Journal of Business Ethics, Springer, vol. 113(3), pages 461-474, March.
    17. Joan Ballantine & Patricia McCourt Larres, 2004. "A critical analysis of students' perceptions of the usefulness of the case study method in an advanced management accounting module: the impact of relevant work experience," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 171-189.
    18. Wyness, Lynne & Dalton, Fiona, 2018. "The value of problem-based learning in learning for sustainability: Undergraduate accounting student perspectives," Journal of Accounting Education, Elsevier, vol. 45(C), pages 1-19.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    3. Lyudmyla Shkulipa, 2021. "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(9), pages 7251-7327, September.
    4. Anctil, Regina & Grimm, Stephanie D. & Maloney, Mary M., 2020. "Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).
    5. Paisey, Catriona & Paisey, Nicholas J., 2010. "Developing skills via work placements in accounting: Student and employer views," Accounting forum, Elsevier, vol. 34(2), pages 89-108.
    6. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    7. Burns, Cathleen S. & Fischer, Mary L. & Latham, Claire Kamm & Matuszewski, Linda J. & Sage, Judith A., 2022. "Leveraging medical education resources to enhance instruction in accounting education," Journal of Accounting Education, Elsevier, vol. 60(C).
    8. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    9. Fordham, David R., 2012. "Applying a real-world fraud to multiple learning objectives: Considerations and an example from the systems course," Journal of Accounting Education, Elsevier, vol. 30(3), pages 325-354.
    10. Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2021. "How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance," Sustainability, MDPI, vol. 13(19), pages 1-19, September.
    11. Maloney, Mary M. & Grimm, Stephanie D. & Anctil, Regina, 2020. "Atlas international business case: Examining globalization and economic indicators for the scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).
    12. Shedrack Enyeribe Nwannunu & Sani Yahaya & Nurudeen Mohammed Moshud, 2023. "Improving Accounting and Finance-Students-Performance Through Group-Based Teaching and Learning: A Pedagogical Innovation," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(1), pages 950-963, January.
    13. Jones, Eugene, 2014. "An Empirical Assessment of Consumers’ Preferences for Coffee," Journal of Food Distribution Research, Food Distribution Research Society, vol. 45(2), pages 1-26, July.
    14. Carlos Omar Trejo-Pech & Roselia Servín-Juárez & Álvaro Reyes-Duarte, 2023. "What sets cooperative farmers apart from non-cooperative farmers? A transaction cost economics analysis of coffee farmers in Mexico," Agricultural and Food Economics, Springer;Italian Society of Agricultural Economics (SIDEA), vol. 11(1), pages 1-24, December.
    15. Diaz, Michelle Chandler, 2016. "Assembling the opinion: An active learning exercise for audit students," Journal of Accounting Education, Elsevier, vol. 34(C), pages 30-40.
    16. Jutta Kister, 2013. "Fair trade in Germany left the niche market. Power shifts observed in global fair trade value chains," Economia agro-alimentare, FrancoAngeli Editore, vol. 15(3), pages 35-54.
    17. De Villiers, Rouxelle & Hess, Alexandra Claudia, 2018. "Melding traditional and progressive andragogy in marketing education, using the hermeneutic competency development strategy," Australasian marketing journal, Elsevier, vol. 26(2), pages 140-156.
    18. Tan, Hwee Cheng, 2019. "Using a structured collaborative learning approach in a case-based management accounting course," Journal of Accounting Education, Elsevier, vol. 49(C).
    19. Mina Jo & Haggai Kennedy Ochieng & Jisong Kim, 2022. "Why Are You Turning a Blind Eye to Fair Trade Coffee?—Focused on the Comparison between Korea and Africa," Sustainability, MDPI, vol. 14(24), pages 1-19, December.
    20. Verburg, René W. & Verberne, Emma & Negro, Simona O., 2022. "Accelerating the transition towards sustainable agriculture: The case of organic dairy farming in the Netherlands," Agricultural Systems, Elsevier, vol. 198(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:61:y:2022:i:c:s0748575122000471. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.