CRITERIA EXCEEDS MASTERY: 4 pts. MASTERS: 3 pts. APPROACHING
MASTERY: 2 pts.
pt.
NOT OBSERVED: 0 pts.
Includes at least 5 research-informed classroom rules that are appropriate for the targeted age range. Rules are positively and clearly stated (i.e. “Students will stay in their seats”). Rules are observable, enforceable, and contribute to a positive classroom environment.
Includes 3 or more classroom rules that are appropriate for the targeted age range. Rules are clearly stated Rules are observable and enforceable
Includes at least 3 classroom rules that may be appropriate for the targeted age range. Rules are vague or ambiguous Rules are difficult to observe, thus difficult to enforce
Includes fewer than classroom rules or any number of rules that are not appropriate for the targeted age range. Rules are vague or ambiguous. Rules are impossible to observe, thus impossible to enforce
Marketing Strategy for Good- Part 3
For this Assignment, you will continue to take on the role of a marketing professional to develop a persuasive marketing strategy for good. Your goal is to help society while being cognizant of the organization’s mission and goals. Your task is to continue designing a social media/social marketing campaign for your organization that would promote diversity and inclusion and could help benefit the company. Your decisions must align with the company’s mission and goals. You will continue using the same company you selected in Week 8 for this week’s Assignment.
With those thoughts in mind, continue constructing your marketing campaign design document with the following sections, being sure to incorporate appropriate examples, where applicable, as well as citations for relevant academic sources from the classroom, the Walden Library, and/or other appropriate scholarly sources to support your work.
Note: In Weeks 8 and 9, you submitted Parts 1 and 2. This week, you will incorporate any revisions to those two parts and will develop and submit your final document that includes Part 3.
To prepare for this Assignment:
- Return to the Module 3 Assignment Template you utilized in Weeks 8 and 9. With the research and readings from Weeks 8–10 in mind, incorporate any feedback, as needed, into your report as you complete Part 3.
Submit your completed design document, including the addition of Part 3, as follows:
Part 3: Marketing Strategy Execution for Change (Approximately 4 pages)
- Based on the identified needs of the target market, sub-groups, and any additional stakeholders, brainstorm a minimum of four ideas for the marketing campaign. Remember that the point of brainstorming is to generate new and creative ideas. Do not spend your time evaluating the ideas or determining their feasibility in terms of costs, resources, time constraints, etc. You will do that next. Simply record the results of your brainstorming session as a section of your design document.
- After generating your list of ideas, identify the one you feel is most appropriate for the organization given its positive social change goal. Then do the following:
- Briefly summarize the main messaging and steps for execution of your proposed social-change-focused marketing campaign.
- Summarize what steps the organization can take to increase the chances of smooth execution of the proposed marketing campaign, including strategic considerations related to the following:
- Resources (time, money, personnel, acquisition of materials, technologies, etc.)
- Implications for the different stakeholders (i.e., consider multiple perspectives)
- Possible risks requiring mitigation (i.e., might there be any potentially negative impact of the organization engaging in this marketing strategy for good?)
- Finally, to conclude your campaign design document, synthesize how this marketing campaign will promote diversity and inclusion while influencing positive social change, and provide specific details to support your thoughts.
- As part of your synthesis, provide a compelling and persuasive summary of why this campaign is important for the company’s brand/reputation and how the company will benefit from it.
Marketing for Competitiveness
Week 10 Learning Resources
Market Segmentation
Identifying subgroups within the target audience in order to deliver more tailored messaging for stronger connections is a critical marketing strategy. The subgroups can be based on demographics such as geographic location, gender identity, age, ethnicity, income, or level of formal education. Through these resources, you will consider market segmentation and subgroups.
· Erhart, A. (2019, October 29). How to identify target market: Target market examples Links to an external site. [Video]. YouTube. https://www.youtube.com/watch?v=LeIePgFDAQI
· Hurree. (2020, March 25). Introducing niche and micro-market targeting Links to an external site. [Video]. YouTube. https://www.youtube.com/watch?v=8ylNtv4Y6Xc
· Square. (2021, February 12). How to define your target audience: Digital marketing for small business [class 2] Links to an external site. [Video]. YouTube. https://www.youtube.com/watch?v=CoBc9tNtVDQ
· Thomas, S. R. (2020, June 23). 4 types of market segmentation with real-world examplesLinks to an external site. . Yieldify . https://www.yieldify.com/blog/types-of-market-segmentation/
Diversity and Inclusion in Marketing
Note: The following resources on diversity and inclusion in marketing were provided in Week 9. Review them as needed to complete this week’s assigned activities.
· The Business Professor. (2021, February 9). Cultural factors impact marketing Links to an external site. [Video]. YouTube. https://www.youtube.com/watch?v=_1_d5-AGq0Q
· Gynn, A. (2020, June 5). How to do diverse and inclusive content marketing that matters Links to an external site. . Content Marketing Institute. https://contentmarketinginstitute.com/2020/06/diverse-inclusive-content-marketing/
· Lumen Learning. (n.d.). Reading: Cultural factors shaping the global marketing environmentLinks to an external site. . In Principles of marketing . https://courses.lumenlearning.com/vccs-mkt100-17fa/chapter/reading-cultural-factors-shaping-the-global-marketing-environment/
· sociallink. (2020, September 19). Diversity and inclusion in marketing Links to an external site. . https://www.sociallink.com/blog/diversity-inclusion-marketing-agency
· Zalis, S. (2019, November). Inclusive ads are affecting consumer behavior, according to new research Links to an external site. . Think With Google. https://www.thinkwithgoogle.com/future-of-marketing/management-and-culture/diversity-and-inclusion/thought-leadership-marketing-diversity-inclusion/
Marketing for Social Change
The chief errand of “social marketing” is to use traditional marketing tactics and approaches to improve the lives of others and the environment in which they live and operate (often through behavioral change). For example, you may have encountered anti-smoking campaigns or marketing campaigns encouraging people not to litter or pollute the environment. Although this type of marketing is focused on “the good” and typically results in positive outcomes for a company, there can always be a downside, and marketers need to consider any risks involved with launching a campaign focused on a social cause. Through these resources, you will explore how marketing can be used for good.
· Adhikary, P. (2019, September 3). Marketing for good: Tugging at the head and the heart Links to an external site. . Forbes. https://www.forbes.com/sites/forbescommunicationscouncil/2019/09/03/marketing-for-good-tugging-at-the-head-and-the-heart/?sh=6bd571b55c53
· Carmichael, K. (2020, July 1). 10 cause-related marketing campaign examples that inspire usLinks to an external site. . HubSpot . https://blog.hubspot.com/agency/5-tips-to-boost-your-next-cause-marketing-campaigns-reach
· Goodwill, B. (2020, January 8). Cause marketing pros & consLinks to an external site. . Broadcast Café Newsletter . https://www.psaresearch.com/cause-marketing-pros-cons/
· Rodriguez Vilá, O., & Bharadwaj, S. (2017, September 1). Competing on social purpose . Harvard Business Review , 95 (5), 94–101.
· SproutSocial. (n.d.). #BrandsGetReal: Brands creating change in the conscious consumer eraLinks to an external site. . Sprout Blog . https://sproutsocial.com/insights/data/brands-creating-change/
,
Prepared by: Lakenya Campbell
Date: October 19th, 2-25
Walden University
MBAX 6060: Marketing for Competitiveness
Part 1: Laying the Foundation for Persuasive Marketing Tactics
In today's competitive and socially conscious market, companies must sell their products successfully and link their marketing tactics with socially conscious principles. By ethically influencing customer behavior and promoting societal change, persuasive marketing helps achieve this dual goal. According to Week 8 learning resources, persuasion works best when it uses credibility, logic, and emotion to inspire rather than manipulate (Lyon, 2020; Pietrzak, 2019). This project creates a persuasive diversity and inclusion marketing strategy for a real-world firm. This campaign shows how marketing can assist society and business by using persuasive communication and digital marketing. These sections explore Starbucks Corporation's mission, social goals, and strategic approach to establish an inclusive social media campaign that supports its goals.
Selected Organization: Starbucks Corporation
Starbucks is known worldwide for its specialty coffee, beverages, and customer service. Starbucks was founded in Seattle, Washington, in 1971 to “inspire and nurture the human spirit—one person, one cup, and one neighborhood at a time.” Through ethical sourcing and social effect, the organization seeks sustainability, inclusion, and community connection. Starbucks serves a diversified customer base that values quality, convenience, and social responsibility at over 38,000 locations.
Young professionals, socially conscious consumers, and ethical brand advocates are the company's main clients. Starbucks' mobile app, rewards program, and social media participation make it well-positioned to launch a persuasive social good marketing campaign.
Positive Social Change Goal: Promoting Diversity and Inclusion
Starbucks is known for its progressive social principles, but current social issues require constant fairness and inclusion investments. The proposed #BrewTogether social marketing campaign promotes community diversity, inclusiveness, and understanding. Starbucks will share true stories of inclusion and belonging from different employees and customers in the campaign.
The program supports the company's objective to “nurture the human spirit” and promote worldwide harmony and acceptance. Starbucks strengthens its ethical commitments and promotes workplace equity and cultural diversity by integrating brand storytelling to societal principles.
Business Opportunities and Campaign Goals
The #BrewTogether campaign aims to boost Starbucks' social responsibility and inclusivity and increase customer emotional engagement and loyalty. Studies suggest that customers expect firms to address social concerns seriously, and authenticity can build brand loyalty (Schillewaert, 2021).
Business-wise, the campaign boosts brand uniqueness, internet engagement, and PR. Persuasion involves empathy and proof, which Grant (2021) says generate credibility and trust. Celebrating actual inclusion stories on social media helps Starbucks humanize its brand and establish neighborhood ties while promoting its mission-driven marketing approach.
Persuasive Marketing Tactics
#BrewTogether will use emotional narrative and ethical influence to persuade. Starbucks will use reciprocity, social proof, and authenticity across digital platforms using Cialdini's persuasion principles (Frazier, 2020).
1. Digital Storytelling: Starbucks staff and customers will share their inclusion stories in short films and posts. Communication specialist Alex Lyon (2020) says good persuasion combines reasoning and emotion to connect. Stories highlight how Starbucks practices inclusivity daily and evoke empathy.
2. Influencer Partnerships: Collaborations with different TikTok, Instagram, and LinkedIn micro-influencers will reach more people. Schillewaert (2021) says that social proof and relevant voices demonstrate authentic support rather than corporate promotion, boosting credibility and persuasion.
3. Interactive Engagement: Starbucks will promote user-generated content with weekly challenges like "Inclusion Fridays," when people celebrate diversity in their areas. Starbucks rewards participants with loyalty points and features top stories on official platforms using reciprocity (Tracy, 2015).
4. Strategic Communication: Transparent, value-aligned communication makes persuasion ethical, according to Pietrzak (2019). Inclusivity will be promoted as a universal advantage rather than a buzzword.
SWOT Analysis
Strengths
Starbucks' global image, digital presence, and successful social initiatives underpin the ad. The company's digital customer interaction spreads messages and encourages participation.
Weaknesses
Racist acts may make people skeptical of inclusion programs. Starbucks must be honest and transparent in its storytelling to overcome this. Internal weaknesses include campaign fatigue and budgetary limits.
Opportunities
Digital marketing lets firms efficiently target specific demographics and personalize engagement, according to Erhart (2019). This can help Starbucks connect various communities, partner with advocacy groups, and lead corporate responsibility. Market potential exists for real, socially conscious brands due to rising consumer demand.
Threats:
Unmanaged backlash or performative activism could damage brand confidence. Competitor brands may copy strategies, limiting campaign originality. Social media misinformation and misinterpretation of campaign messages also jeopardize reputation.
Conclusion
Starbucks remains committed to inclusion and community connection through #BrewTogether. The campaign uses storytelling, reciprocity, and authenticity to encourage meaningful action and brand loyalty through ethical marketing. Emotional, transparent persuasion builds trust and influence. This project promotes Starbucks as a market leader and a social change catalyst, showing how competitive marketing can drive company success and social advancement.
References
Erhart, A. (2019, August 1). What is digital marketing? And how does it work? [Video]. YouTube. https://www.youtube.com/watch?v=NvgJ2mPWHX8
Frasier, R. (2020, January 30). Persuasive techniques to use in marketing with Robert Cialdini. [Video]. YouTube. https://www.youtube.com/watch?v=-jvcIanyPfU
Grant, A. (2021, March 1). Persuading the unpersuadable. Harvard Business Review, 99(2), 131–135.
Lyon, A. (2020, August 25). What is persuasion? [Video]. YouTube. https://www.youtube.com/watch?v=lAxMdswA_-s
Pietrzak, L. (2019, October 26). It’s not manipulation, it’s strategic communication. [Video]. TEDxGeorgetown. https://www.ted.com/talks/lukas_pietrzak_it_s_not_manipulation_it_s_strategic_communication
Schillewaert, N. (2021, February 17). 6 principles of persuasive marketing: How to influence people. InSites Consulting. https://insites-consulting.com/blog/6-principles-of-persuasive-marketing-how-to-influence-people/
Tracy, B. (2015, January 29). Using the law of reciprocity and other persuasion techniques correctly. [Video]. YouTube. https://www.youtube.com/watch?v=n1zNwA61Y7g
,
Prepared by: Lakenya Campbell
Date: October 26th, 2025
Walden University
MBAX 6060: Marketing for Competitiveness
Part 2: Marketing With the Customer in Mind
External Stakeholders and Influencers
Starbucks' diversity and inclusion is being promoted by external stakeholders, who are important for the #BrewTogether campaign. Instagram, TikTok, and YouTube video makers engaging around diversity, equity, and inclusion are major influencers. Influencer marketing is successful when companies partner with influencers whose values fit their brand and whose followers match the target market. True interaction can only occur when followers do not just see the influencer as a marketer (Haenlein et al., 2020). LGBTQ+ centers, racial justice groups, and disability advocacy networks lend credibility and grassroots links. Starbucks employees share their honest experiences of inclusivity that are more powerful than the firm’s messages. (Schillewaert, 2020). Media focusing on social justice and corporate responsibility can validate the campaign and help it go viral beyond social media.
Potential New Customer Base
Starbucks can target varied demographics to grow its brands that openly support social causes, attract the Generation Z (18-27 years) age group (TEDx, 2019). Millennials aged 28 to 38 and professionals aged 28 to 43 who identify as Black, Latinx, Asian American, Native American, and multiracial respond to brand messaging that represents them. LGBTQ+ people embrace all year-round inclusion from companies. Disabled people do not get enough representation; thus, the campaign will focus on. Markets are growing in large cities with varied cultural origins of first-generation and second-generation migrants. Positive messaging will attract both ethical consumers and corporate social responsibility consumers. Moorman and McCarthy (2021) found that consumers post-pandemic make brand evaluations based on social effect and values congruence.
Prioritized Consumer Needs
To communicate effectively with consumers through social media, one must understand their perspective. Customers want real commitment towards diversity, not fake activism, with honest stories and visible action taking place to support inclusion (Gynn, 2020). Another perspective customers have is that they want to see people like them and see their experiences across color, ethnicity, age, gender identity, sexual orientation, and handicap (Zalis, 2019). We must learn to accept uncommon cultures and never stereotype them (Lumen Learning, n.d.). Finally, brands that create welcoming environments support consumers in building a connection. (Brand Master Academy, 2020). Fifth, customers value high-quality products and good experiences because social values support the primary value proposition. Customer participation is more valued than mere passive reception of messages. (12 words) (James 2020).
Influencing Customer Behavior and Promoting Buy-In
Considerations for Influencing Behavior
Strategic persuasive marketing while keeping ethics is needed to change customer behavior. The campaign must use emotive storytelling to link diversity and inclusion to universal human sensations of belonging and community (HubSpot, 2020). Social proof is important because customers support efforts, they see others supporting. Use of user-generated content shows support and normalizes inclusive behaviour (Haenlein et al., 2020). Create shareable, visually appealing content designed for several platforms to maximize reach. According to TEDx Talks (2018), social media has transformed marketing by providing two-way discussions between brands and consumers that require genuine listening and responding.
Challenges in Gaining Buy-In
Getting buy-in client can be difficult. Consumers witnessed performative allyship where diversity marketing lacks organizational commitment, which creates doubt in the goals of the company (sociallink, 2020). Starbucks' previous racial bias may increase distrust. The media consumption and messaging response are different for multicultural communities, which creates more issues. It is hard to break through the cluttered social media landscape because of message fatigue and competition for attention. Customers dismiss diversity programs, calling them nothing but political agendas. Some audiences may fully interact with the content due to language and accessibility limitations.
Recommendations for Overcoming Challenges
Starbucks needs to move away from advertising messages to help boost the #BrewTogether initiative and work on authentic collaborations and long-term community involvement. Choose influencers and advocacy groups for a range of backgrounds in advocacy. Starbucks should give these partners creative freedom to tell their stories around inclusion. Haenlein et al. (2020) give a solid reason here: influencer trust comes from real stories. Starbucks ought to coach and encourage workers to be brand ambassadors and share experiences. Firsthand accounts humanize the brand through emotion. When brands share progress indicators, community impact reports, and diversity targets, they prove accountability. It is also a measure to build consumer trust.
Starbucks should enhance consumer engagement and buy-in through the use of data interaction. Analytics may evaluate engagement trends through multiple channels and how it can customize messages to multiple audiences to ensure cultural appropriateness (Moorman & McCarthy, 2021). When people create content for a platform, they feel closer to it and are able to build a community with its other users. Starbucks could combine messages about inclusiveness with content that shows actual behaviours, such as helping a minority-owned coffee supplier or improving accessibility to its shops. By communicating proactively and getting feedback from consumers, backlash will be reduced and brand perception will be sustained, positioning Starbucks as a corporate inclusion leader.
.
References
Brand Master Academy. (2020, February 21). Nail your brand messaging strategy with these 6 principles [Video]. YouTube. https://www.youtube.com/watch?v=wZapji2x7QE
Gynn, A. (2020, June 5). How to do diverse and inclusive content marketing that matters. Content Marketing Institute. https://contentmarketinginstitute.com/2020/06/diverse-inclusive-content-marketing/
Haenlein, M., Anadol, E., Farnsworth, T., Hugo, H., Hunichen, J., & Welte, D. (2020). Navigating the new era of influencer marketing: How to be successful on Instagram, TikTok, & co. California Management Review, 63(1), 5–25. https://doi.org/10.1177/0008125620958166
HubSpot. (2020, April 13). How to advertise on the top social media platforms [Video]. YouTube. https://www.youtube.com/watch?v=VNMIb-wOA_A
James, L. (2020, September 11). How to develop a social media strategy step by step [Video]. YouTube. https://www.youtube.com/watch?v=PKUn7wU5sIc
Lumen Learning. (n.d.). Reading: Cultural factors shaping the global marketing environment. In Principles of marketing. https://courses.lumenlearning.com/vccs-mkt100-17fa/chapter/reading-cultural-factors-shaping-the-global-marketing-environment/
Moorman, C., & McCarthy, T. (2021, January 19). CMOs: Adapt your social media strategy for a post-pandemic world. Harvard Business Review Digital Articles, 2–5.
Schillewaert, N. (2020, July 7). Brand religions: The 3 beliefs of the influencer religion. InSites Consulting. https://insites-consulting.com/blog/brand-religions-the-3-beliefs-of-the-influencer-religion/
sociallink. (2020, September 19). Diversity and inclusion in marketing. https://www.sociallink.com/blog/diversity-inclusion-marketing-agency
TEDx. (2019, March 18). How influencers have transformed modern marketing | Rachel David | TEDx Vancouver [Video]. YouTube. https://www.youtube.com/watch?v=gbbEXnRG9d8
TEDx Talks. (2018, October 30). How social media is changing the face of marketing | Teresa Heath-Wareing | TEDxTelford [Video]. YouTube. https://www.youtube.com/watch?v=ekPGf3QeBlE
Zalis, S. (2019, November). Inclusive ads are affecting consumer behavior, according to new research. Think With Google. https://www.thinkwithgoogle.com/future-of-marketing/management-and-culture/diversity-and-inclusion/thought-leadership-marketing-diversity-inclusion/
.
,
Module 2 Assignment: Marketing Strategy for Good
Prepared by: Replace this text with your name.
Date: Replace this text with the submission date.
Walden University
MBAX 6060: Marketing for Competitiveness
Part 1: Laying the Foundation for Persuasive Marketing Tactics
Replace this text with introductory information. Add or remove headings as necessary.
[Heading]
Replace or remove this text. Add or remove headings as necessary.
[Sub-Heading]
Replace or remove this text. Add or remove headings as necessary.
Part 2: Marketing With the Customer in Mind
Replace this text with introductory information. Add or remove headings as necessary.
[Heading]
Replace or remove this text. Add or remove headings as necessary.
[Sub-Heading]
Replace or remove this text. Add or remove headings as necessary.
Part 3: Marketing Strategy Execution for Change
Replace this text with introductory information. Add or remove headings as necessary.
[Heading]
Replace or remove this text. Add or remove headings as necessary.
[Sub-Heading]
Replace or remove this text. Add or remove headings as necessary.
References
[Please delete this note before submitting your Assignment. For more information about formatting your reference list, please visit the following site: https://academicguides.waldenu.edu/writingcenter/apa/references .]
Include appropriately formatted references to support your Assignment. Refer to the Assignment guidelines for further information on the r
Organizational Performance Analysis and Recommendations- Part 3 and Executive Summary
For this final Assignment, you will continue in your role as consultant to the executive team of a midsize copper smelting company in northern Canada. As a reminder, here is a summary of the team’s current situation and need:
Due to some recent changes to the local environmental air quality laws, the company’s large coal-fueled smelting furnace is now operating out of compliance due to high levels of pollutants in the exhaust gases. The regulatory agency has given the company 12 months to demonstrate compliance, after which it will be fined $1,000 per day until the operations meet the regulation. The company has two alternatives. The first alternative is to install air scrubbers to reduce the output pollutant levels. The second alternative is to convert the smelting furnace from coal to natural gas. Both alternatives will meet the current regulatory requirements, but there is a slight concern that the air scrubber solution may not meet future regulatory restrictions. The executive team wants you to perform a financial performance analysis on both alternatives using several different capital budgeting methodologies. The team also is seeking guidance on non-financial considerations regarding the company’s ethical and social responsibilities related to this decision.
Last week, for Part 2 of your report, you provided company leadership with guidance related to the company’s ethical responsibilities related to this decision. This week, you will conclude the report with Part 3, which addresses the company’s social change responsibilities related to the decision. You will also prepare an executive summary in which you will synthesize your findings and recommendations for the company leaders.
As a reminder, you will continue adding on to the report you have been developing during the last 2 weeks. In addition to the requirements that follow, be sure to incorporate references to appropriate academic sources, such as those found in this week’s Learning Resources or those in the Walden Library.
To prepare for this Assignment:
- Return to the Module 3 Assignment Template you utilized in Week 8 and Week 9. With the research and readings from Week 8 through Week 10 in mind, incorporate any feedback, as needed, into your report as you complete Part 3 and the executive summary.
Submit your completed business report to the executive team. For this final submission, incorporate Part 3 (approximately 3–4 pages in length, excluding title page and references) and the executive summary (page 1 of your report) as follows:
Part 3: The Tripple Bottom Line and Positive Social Change
For this part of your report, you will explore aspects of the triple bottom line and positive social change that the company should consider when choosing an investment. In addition to the financial information provided, your client wants to be sure that the investment is working toward the greater good for its stakeholders. You will provide that information by showing them, through the triple bottom line, that the company can capture profits and demonstrate protection to people and the planet. You also will show the executive team how this concept can lead to having its decision promote the good of all people through positive social change. To complete this part, address the following:
- Define the triple bottom line and analyze its importance within an organization. Give examples of how the organization might address each of the three Ps.
- Illustrate how the triple bottom line can lead an organization to have an influence on positive social change. Provide at least two examples of how this can be accomplished.
- As part of your discussion with the executive team on the triple bottom line and its potential impact on positive social change, you believe it is important to emphasize the need for the leaders to ask the right questions to ensure effective implementation of the triple bottom line. To help demonstrate the effectiveness of questioning as a means of leading change, propose three to five questions that the executive team members should ask their staff to prompt both a learning mindset and lead to improved collaboration within their organization. Be sure to provide your reasons for choosing these questions and substantiate your position.
Executive Summary
Provide the leadership team with an executive summary of your findings and recommendations. This will serve as the first page of your report. Be sure to address the following in your executive summary:
- Clearly identify the purpose of the report.
- Concisely summarize your analysis and recommendations for the organization’s leaders related to the financial and nonfinancial considerations that could impact their stakeholders, their bottom line, and their ability to effect positive social change.
Module 3 Assignment: Organizational Performance Analysis and Recommendations
Prepared by: Replace this text with your name.
Date: Replace this text with the submission date.
Walden University
MBAX 6050: Accounting for Management Decisions
Executive Summary
Replace this text with your executive summary.
Part 1: The Financial Performance Analysis
Replace this text with introductory information. Add or remove headings as necessary.
[Heading]
Insert your calculations of the NPV, payback, IRR, and ARR from Excel. Add or remove headings as necessary. For information on inserting data from Excel into Word, refer to the following: Microsoft. (n.d.). Insert a chart from an Excel spreadsheet into Word. https://support.microsoft.com/en-us/office/insert-a-chart-from-an-excel-spreadsheet-into-word-0b4d40a5-3544-4dcd-b28f-ba82a9b9f1e1
[Sub-Heading]
Replace or remove this text. Add or remove headings as necessary.
Part 2: Ethical Responsibility
Replace this text with introductory information. Add or remove headings as necessary.
[Heading]
Replace or remove this text. Add or remove headings as necessary.
[Sub-Heading]
Replace or remove this text. Add or remove headings as necessary.
Part 3: The Triple Bottom Line and Positive Social Change
Replace this text with introductory information. Add or remove headings as necessary.
[Heading]
Replace or remove this text. Add or remove headings as necessary.
[Sub-Heading]
Replace or remove this text. Add or remove headings as necessary.
References
[Please delete this note before submitting your Assignment. For more information about formatting your reference list, please visit the following site: https://academicguides.waldenu.edu/writingcenter/apa/references .]
Include appropriately formatted references to support your Assignment. Refer to the Assignment guidelines for further information on the requirements.
Page 5 of 15
,
Account for Management Decision Making
Week 10 Learning Resources
Triple Bottom Line
In the language of accounting, the bottom line used to refer to the last line on the income statement. It shows either a profit or a loss. That was the concern of all managers. As companies began to understand that they needed to also be concerned about our planet and the people who work for them as well as those that live in the surrounding communities, the triple bottom line was developed.
· Byars, S. M., & Stanberry, K. (2018). 3.4 corporate social responsibility (CSR)Links to an external site. . In Business ethics . OpenStax. https://openstax.org/books/business-ethics/pages/3-4-corporate-social-responsibility-csr
· Elkington, J. (2018, June 25). 25 years ago, I coined the phrase “triple bottom line.” Here’s why it’s time to rethink it . Harvard Business Review Digital Articles , 2–5. http://hbr.org
· Franklin, M., Graybeal, P., & Cooper, D. (2019). Why it mattersLinks to an external site. . In Principles of accounting, volume 2: Managerial accounting . OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/13-why-it-matters
· Franklin, M., Graybeal, P., & Cooper, D. (2019). 13.1 describe sustainability and the way it creates business valueLinks to an external site. . In Principles of accounting, volume 2: Managerial accounting . OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/13-1-describe-sustainability-and-the-way-it-creates-business-value
· Franklin, M., Graybeal, P., & Cooper, D. (2019). 13.2 identify user needs for informationLinks to an external site. . In Principles of accounting, volume 2: Managerial accounting . OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/13-2-identify-user-needs-for-information
· Franklin, M., Graybeal, P., & Cooper, D. (2019). 13.3 discuss examples of major sustainability initiativesLinks to an external site. . In Principles of accounting, volume 2: Managerial accounting . OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/13-3-discuss-examples-of-major-sustainability-initiatives
· Murphy, S. (2017, April 3). How business can catalyze social change; A triple, bottom-line focus on people, planet and profit will serve progressive companies as they serve humanityLinks to an external site. . The Globe and Mail.
· Walden University, LLC. (2024). The triple bottom line Download The triple bottom line [PDF]. Walden University Canvas. https://waldenu.instructure.com
Questioning
Have you ever asked what to you seems a reasonable question and the response you get is a blank stare, a dismissive answer that shuts down further conversation, or an answer that doesn’t really give you the information you were seeking? Perhaps you were asking the wrong question, or perhaps you were asking the question in a way that put the other person on the defensive. In these resources, you will consider how asking questions appropriately and effectively can create opportunities for open, honest discussion and help you get the answers you need.
· Marquardt, M. J. (2014). Asking the right questionsLinks to an external site. . In Leading with questions: How leaders find the right solutions by knowing what to ask (pp. 83–102). John Wiley & Sons.
· Marquardt, M. J. (2014). The art of asking questionsLinks to an external site. . In Leading with questions: How leaders find the right solutions by knowing what to ask (pp. 103–127). John Wiley & Sons.
· Walden University, LLC. (2024). The art of asking questions Download The art of asking questions [PDF]. Walden University Canvas. https://waldenu.instructure.com
· Wood Brooks, A., & John, L. K. (2018, May 1). The surprising power of questions . Harvard Business Review , 96 (3), 60–67.
,
2
Lakenya Campbell
Walden University
Account for Management Decision Making
Dr. Schmidt
October 19th, 2025
Organizational Performance Analysis and Recommendations—Part 1
This report analyzes two capital investment proposals; the Air Scrubbers and the Furnace Fuel Change in order to get the copper smelting enterprise in line with the new environmental laws. The Net Present Value (NPV), Internal Rate of Return (IRR), Accounting Rate of Return (ARR), and Payback Period methodologies were used in evaluating the financial performance for each proposal (Walden University, LLC, 2024c). The calculations were used to decide the most economical option.
Capital Budgeting Results Summary
The comparison made between the calculated metrics shows that the Furnace Fuel Change project is more financially viable, as it produces greater returns in all the discounted cash flow measures.
|
Metric
|
Air Scrubbers
|
Furnace Fuel Change
|
|
Net Present Value (NPV)
|
$835,256
|
$1,674,358
|
|
Internal Rate of Return (1RR)
|
14%
|
21%
|
|
Accounting Rate of Return (ARR)
|
20.00%
|
21.66%
|
|
Payback Period (Years)
|
6.00
|
4.40
|
Financial Performance Analysis and Recommendation
The analysis contributes greatly to the choice of the Furnace Fuel Change project. The main technique used to maximize the shareholder wealth is the NPV, and it yielded a positive value of $1,674,358, approximately twice that of the Air Scrubbers project (Walden University, LLC, 2024a). Moreover, the Furnace Fuel Change had an IRR of 21%, greater than the 6% capital cost, which means that the rate of return on the investment is great. Conversely, the Air Scrubbers proposal returned a lower IRR of 14%.
Besides profitability, it is important to evaluate how much time a project would take to recover the initial capital (Walden University, LLC, 2024b). The Payback Period of the Furnace Fuel Change is about 4.40 years and much lower than the 6.00 years of the Air Scrubbers. As a result, the fast recovery decreases the exposure of the company to risk and makes capital available for reinvestment at an earlier point. Although the Accounting Rate of Return is not based on the time value of money, it also prefers the Furnace fuel change at 21.66% (Franklin et al., 2019). With the dominance in all financial indicators, the Furnace Fuel Change project shall provide the maximum return, thus the best option.
References
Franklin, M., Graybeal, P., & Cooper, D. (2019). 11.5 Compare and contrast non-time value-based methods and time value-based methods in capital investment decisions. In Principles of accounting, volume 2: Managerial accounting. OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/11-5-compare-and-contrast-non-time-value-based-methods-and-time-value-based-methods-in-capital-investment-decisions
Walden University, LLC. (2024a). How to calculate NPV and IRR [PDF]. Walden University Canvas. https://waldenu.instructure.com
Walden University, LLC. (2024b). ARR/ROI [PDF]. Walden University Canvas. https://waldenu.instructure.com
Walden University, LLC. (2024c). Net present value, accounting rate of return, internal rate of return, and payback to make investment decisions [PDF]. Walden University Canvas. https://waldenu.instructure.com
,
2
Organizational Performance Analysis and Recommendations – Part 2
Lakenya Campbell Walden University
MBAX-6050 Dr. Schmidt October 26th, 2025
Ethical Responsibilities
Upon evaluating both investment options, the Copper Company should maintain ethical requirements of compliance and integrity of data. As the regulatory inspection and possible punishment become stricter, there is the need to maintain ethical management in a bid to have sustainable operations. Managerial accounting results in ethical conduct, obedience, continuity of the company while maintaining trust of the stakeholders, and long-run economic profitability.
Importance of Ethics in Managerial Accounting
Ethical behavior holds the basis of managerial accounting that establishes organizational credibility and financial transparency as its base. It incorporates such standards as integrity, objectivity, and professional competence that contribute to providing employees with the opportunity to make good and legal financial choices (Franklin et al., 2019). The Institute of Management Accountants (IMA) reiterates these values to call on the accounting professionals to be upright and precise in relation to the financial reporting.
Abiding by the ethical standards assists in sustaining the trust of the stakeholders in that they ensure they have the relevant knowledge to formulate reasonable objectives. Similarly, clear records allow proper cost prediction, investment rating, and compliance with the regulations. On the other hand, unethical practices, such as data manipulation and misconduct of noncompliance, negatively affect management decisions and threaten their financial stability. False declarations of emissions can escape the process of scrutiny in the short term; however, this may lead to punishment, tarnished reputation, and loss of organizational credibility in the long run.
On the same note, ethics fill in the profitability as well as the responsibility gap. The ethical companies are more likely to win the loyal investors and customers who appreciate transparency, which, consequently, facilitates profitability and competitive edge (Byars and Stanberry, 2018b). Hence, effective sound managerial accounting practices based on ethical considerations can be the root of credible corporate governance.
Organizational Impact of Ethical and Unethical Behavior
Business ethics are not only restricted to legal and ethical compliance, but also, they affect all the areas of organizational performance. Ethical practices also develop a culture of accountability, which encourages the employees to be responsible and work in line with the corporate values. Unethical behavior, on the other hand, kills internal morale and outside relations. Workers who are subjected to fraud or falsification of data tend to lose their motivation, and this could lead to turnover and a decline in productivity.
Financially, the lack of proper ethics in business may cause short-term and long-term losses. The risk of the regulatory penalty of up to 1000 dollars/day shows how the lack of honesty or timely response to the reports on compliance can be used to directly compromise profits. Moreover, stakeholders are likely to avoid investing if a reputational loss may occur once an organization is regarded as unreliable, and this may ruin the relationship with suppliers. As Gottschalk (2019) points out, the reputation of Fuji Xerox was destroyed due to unethical accounting, and the lack of investor confidence and the rise of oversight costs followed. Hence, unethical behaviors have both actual and non-actual consequences, which go beyond financial records.
Ethical behavior, however, leads to the realization of high achievements of goals in the company. By being honest, the management inspires employees to report discrepancies, audit, and get committed to objectives. The organization is perceived as credible by customers and the regulators, and it creates goodwill and long-term stability. Additionally, ethical decisions create sustainable profitability by decreasing the legal risks and gaining the trust of people. Therefore, robust ethics enhance efficiency, stakeholder relationships, and buoyancy during reputational crises.
Recommendations to Strengthen Ethical Responsibility
The following measures should be implemented in order to instil ethical responsibility throughout the organization.
1. Formal Ethics and Compliance Program.
Implement a written Code of Ethical Conduct that is consistent with IMA standards, make ethics training mandatory at least periodically for all employees and supervisors, and publish disciplinary procedures. Environmental reporting needs to be highlighted in training and the legal implications of falsifying (Walden University, LLC, 2024). Besides this, incorporate scenario-based modules that show rationalization of misconduct and how to resist.
2. Independent Oversight and Dual Authorization.
Form an Ethics and Compliance Committee comprising executive finance board, operation, and environmental representatives. Demand bilateral approval of each regulatory filing and periodic external audits by an independent company of emissions and other financial statements. This multi-layered measure improves the degree of control and responsibility and corporate relations with authorities.
3. Whistleblower Protections and Confidential Reporting.
Combine non-punitive, confidential, and non-retaliatory reporting systems. These avenues must be deployed in the regular discourse of communication to ensure that the employees are aware of how to frame their issues correctly. On the same note, credited reports must be timely and autonomously investigated, and correct resolutions checked and taken.
4. Ethical Performance Metrics and Incentives.
Use ethical standards on performance appraisal and remunerating the executive. As an illustration, internal reporting and rates of audit errors are evaluated through timely and correct reporting of regulators. The incentives are channelled towards ethical performance and, in the process, discourage the urge to give false reports, thus creating an environment of rewarding honesty.
Moreover, the management is expected to model ethical behavior; it should serve as a good example to employees and remind them that honesty and integrity are more important than immediate gains. Hayes and Broughton (2014) confirm that ethical organizations are built bottom-up, and therefore, managerial commitment supports the initiative.
References
Byars, S. M., & Stanberry, K. (2018a). Introduction. In Business ethics. OpenStax. https://openstax.org/books/business-ethics/pages/1-introduction
Byars, S. M., & Stanberry, K. (2018b). 1.1 Being a professional of integrity. In Business ethics. OpenStax. https://openstax.org/books/business-ethics/pages/1-1-being-a-professional-of-integrity
Byars, S. M., & Stanberry, K. (2018c). 1.2 Ethics and profitability. In Business ethics. OpenStax. https://openstax.org/books/business-ethics/pages/1-2-ethics-and-profitability
Franklin, M., Graybeal, P., & Cooper, D. (2019). 1.4 Describe the role of the institute of management accountants and the use of ethical standards. In Principles of accounting, volume 2: Managerial accounting. OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/1-4-describe-the-role-of-the-institute-of-management-accountants-and-the-use-of-ethical-standards
Gottschalk, P. (2019). Evaluation of fraud examinations: The case of inappropriate accounting practices at Fuji Xerox. Deviant Behavior, 40(11), 1421–1427. https://doi.org/10.1080/01639625.2018.1559640
Hess, M. F., & Broughton, E. (2014). Fostering an ethical organization from the bottom up and the outside in. Business Horizons, 57(4), 541–549. https://doi.org/10.1016/j.bushor.2014.02.004
Walden University, LLC. (2024). Unethical accounting practices [PDF]. Walden University Canvas. https://waldenu.instructure.com