1a.Smith, M (2015) Doubling Energy & Resource Productivity by 2030 - Transitioning to a Low Carbon Future through Sustainable Energy and Resource Management (Game Changing Report)
This is an exercise we developed to teach undergraduate and postgraduate students how to apply variance analysis to energy efficiency. This allows for students to easily apply generic management accounting ideas to the practice of controlling energy.
We used this in our second year, core Undergraduate Accounting subject as an in-class tutorial exercise.
We also use it in a Postgraduate Cost Accounting subject.