Machine Learning Improves Environmental Sustainability: A Teaching Case of Prediction about Scrapping Inventory

Abstract

As technology evolves and society changes, accounting and auditing students must develop diverse skills, including technical proficiency and critical thinking. Environmental, Social, and Governance (ESG) concerns are increasingly important, driving nations and corporations to take action. Investors prioritize ESG criteria, while consumers prefer eco-friendly products and services. Preventing Greenwashing is important for future auditors. This teaching case high lights the role of accountants in managing E-waste under the Environmental pillar of ESG. Students explore new technologies like Computer Assisted Audit Techniques (CAATs) through hands-on exercises to address these challenges.