ABSTRACT

This case is appropriate for, but not limited to, courses in internal audit, managerial accounting, new ventures or small business, policy and planning, adventure tourism, or recreation courses at both the undergraduate and graduate levels. This case introduces the idea of environmental controls and the use of environmental management tools. It affords the students an opportunity to identify basic environmental control problems and recommends the application of good controls to assist in balancing economic goals with environmental concerns. Through discussion of the case, the students can also get a sense for extending environmental controls beyond the ecosystem. This case also provides an opportunity to learn how good internal controls and audits can be incorporated in a small business at minimal cost and illustrates some of the key requirements for success.