Have you thought learning about environmental management accounting (EMA) could be genuinely exciting and easy? This blog entry introduces a teaching-focused project titled ‘Creating and using animated videos and interview-based podcasts in blended learning’, aiming to transform how we teach and learn about EMA and Material Flow Cost Accounting! Developed by Thuy Tran and Christian Herzig, this innovative initiative employs a blend of engaging animated videos and insightful interview-based podcasts as core learning materials. The resources are meticulously designed to engage and sustain learners’ interest, supporting their motivation for self-learning and offering practical knowledge and unique perspectives directly from industry and academic experts. Discover how these tools can equip students with the essential competence for a sustainable future and help them understand powerful management tools for achieving Sustainable Development Goals. Read on for more information about the initiative.

1. Introducing the project

A teaching-focused project, namely “Creating and using animated videos and interview-based podcasts in blended learning”, was designed to engage and sustain learners’ interest and support their motivation for self-learning on accounting for the environment. These innovative learning materials have been used in various courses (Tran and Herzig, 2023; Tran, 2024; Tran and Herzig, 2024) to equip learners with the knowledge of Environmental Management Accounting (EMA) and Material Flow Cost Accounting (MFCA) and the necessary competence for a sustainable future (IFAC, 2024). Two passionate educators – Professors Thuy Tran and Christian Herzig – were involved with this project. The figure below illustrates the project’s first animated video, showing the link between an EMA application at the corporate level and global planetary boundaries.

2. Animated videos and interview-based podcasts: Purpose, structure, and feedback

While five animated videos are designed to help learners enjoyably acquire essential knowledge about EMA and MFCA, five interview-based podcasts offer unique content from different experts and profound knowledge about EMA and MFCA. These videos and podcasts are organised by the topics of the series: EMA and MFCA (see Table 1). The learners provided positive feedback on the videos, describing them as inspiring and helpful. The podcasts featuring interviews were rated as informative and practical thanks to the discussions with experts from industry and academia.

Table 1. Five animated videos and five interview-based podcasts on EMA and MFCA

Animated videos were perceived as engaging and effective in maintaining learners’ interest, making it easier for them to start watching and stay engaged. This helped to maintain their motivation to learn independently, as indicated by the following statement:

“The animated videos were interesting, and I appreciated their short length, which helped me stay motivated to watch one after another without feeling overwhelmed.” (Postgraduate student, University of Kassel, Germany)

Interview-based podcasts offer learners the opportunity to listen about the development of the framework for using various tools of EMA, the link between EMA and the Sustainable Development Goals, EMA education, etc., and to hear the opinions of industry experts who have fundamental and pioneering in-depth experience in applying MFCA at the corporate level. Learners have provided positive feedback on these podcasts, as shown below:

“I felt amazing as it was a new method for me. I thought self-learning was to read a book or an article. It was beyond my imagination that I could learn by only listening to the podcasts. This activity made me very excited.” (Postgraduate student, University of Kassel, Germany)

“The podcasts involved experts from around the world. They have worked in different companies and industries. The podcasts provided a deeper understanding of the concepts through practical examples and experience.” (Postgraduate student, University of Kassel, Germany)

3. Potential use of learning materials

Animated videos and interview-based podcasts can be used alone or combined with other materials such as case studies and exercises on sustainability accounting (Cho et al., 2025). For example, a teaching case study, namely “Material Flow Cost Accounting Application: The Case of FGV Beverage Company”, provides an opportunity to understand and implement the step-by-step process of MFCA application using the specific situation of bottled mineral water production (Tran et al., 2025). Based on the educators’ experience, the following sequence is recommended for the provision of learning materials.

3.1 Main learning materials

Environmental Management Accounting (EMA)

• EMA Video #01: Definition and benefits of EMA
• EMA Video #02: EMA framework
• EMA Podcast Episode #01: Insights into a book about EMA: Case studies of South-East Asian companies, Christian Herzig (Speaker) and Thuy Tran (Host)
• EMA Podcast Episode #02: EMA framework and the potential for EMA application in practice, Stefan Schaltegger (Speaker) and Thuy Tran (Host)

Material Flow Cost Accounting (MFCA)

• MFCA Video #01: Definition and benefits of MFCA
• MFCA Video #02: History and development of MFCA
• MFCA Video #03: Difference between conventional cost accounting and MFCA
• MFCA Podcast Episode #01: Insights into the diffusion of MFCA in Germany, Tobias Viere (Speaker) and Thuy Tran (Host)
• MFCA Podcast Episode #02: Insights into the diffusion of MFCA in Japan, Yoshikuni Furukawa, Hiroshi Tachikawa (Speakers) and Thuy Tran (Host)
• MFCA Podcast Episode #03: Insights into the diffusion of MFCA in Asian countries, Alex Yap (Speaker) and Thuy Tran (Host)
• Tran, T.T., Alcouffe, S., and Herzig, C., 2025. Material Flow Cost Accounting Application: The Case of FGV Beverage Company, in: Cho, C.H., Costa, E., Korca, B., Eds., Cases and Exercises on Sustainability Accounting (pp. 48-60), Edward Elgar.

3.2 Supplementary learning resources

APO (Asian Productivity Organization), 2014. Manual on Material Flow Cost Accounting: ISO 14051, Japan, Asian Productivity Organization.

Herzig, C., Viere, T., Schaltegger, S., and Burritt, R., 2012, Environmental Management Accounting – Case Studies of South-East Asian Companies, Routledge.

Nakajima, M. (2019). Development and possibilities of MFCA as a tool of sustainability management: In view of Japanese, German, and some Asian experiences. In Kokubu, K. and Nagasaka, Y. (eds), Sustainability Management and Business Strategy in Asia, Japanese Management and International Studies (pp. 65–80), World Scientific.

Schaltegger, S., 2018. Linking environmental management accounting: A reflection on (missing) links to sustainability and planetary boundaries. Social and Environmental Accountability Journal, 38(1), pp.19-29.

Schaltegger, S., Christ, K.L., Wenzig, J. and Burritt, R.L., 2022. Corporate sustainability management accounting and multi‐level links for sustainability–A systematic review. International Journal of Management Reviews, 24(4), pp.480-500.

Tran, T.T., Burritt, R.L., Herzig, C. and Christ, K.L., 2024. Material flow cost accounting in Vietnam: a multi-level exploration. Accounting, Auditing & Accountability Journal, 38(1), pp. 286-320.

4. Moving accounting education for sustainability forward

EMA and MFCA are powerful management tools to help corporations and countries achieve the Sustainable Development Goals. Addressing global challenges such as climate change requires efforts and actions from various stakeholders (Mcbride and Tran, forthcoming). As part of the project, learning materials are shared as Open Educational Resources to a wider audience (e.g., professional bodies, universities, and business organisations) in the hope that the dissemination of knowledge and experience from experts in academia and industry can have a social impact on transformative measures.

Acknowledgement: The project was originally funded by the University of Kassel, Germany.

References

Cho, C.H., Costa, E., and Korca, B., 2025. Cases and Exercises on Sustainability Accounting. Edward Elgar.

IFAC, 2024. Educating Accountants for a Sustainable Future: A Literature Review of Competencies, Educational Strategies, and Challenges for Sustainability Reporting and Assurance. Available at: https://www.ifac.org/knowledge-gateway/education/publications/educating-accountants-sustainable-future.

Mcbride, K and Tran, T.T. (forthcoming). Sustainability accounting education: Current state of the art, in Costa, A.J., Margarida, M.P., Eds., The Evolution of Sustainability Accounting Education, Routledge.

Tran, T.T., 2024. Teaching sustainability accounting with case studies: a reflection on opportunities, challenges and solutions. Accounting Cafe. Available at: https://accountingcafe.org/2024/09/09/teaching-sustainability-accounting-with-case-studies/.

Tran, T.T. and Herzig, C., 2023. Blended case-based learning in a sustainability accounting course: An analysis of student perspectives. Journal of Accounting Education, 63, p.100842.

Tran, T.T. and Herzig, C., 2024. Team roles and challenges in experiential learning in sustainability accounting education: A four-stage learning cycle. Accounting Education, pp.1-28.

Tran, T.T., Alcouffe, S., and Herzig, C., 2025. Material Flow Cost Accounting Application: The Case of FGV Beverage Company, in: Cho, C.H., Costa, E., Korca, B., Eds., Cases and Exercises on Sustainability Accounting (pp. 48-60), Edward Elgar.