About the Paper

The first page of Mary Kay Copeland's Paper as published in the Journal of Applied Business and Economics in 2021.
Abstract

This paper presents a proposed framework for measuring multiple bottom lines (MBLs).

​Corporate Social Responsibility (CSR) advocates argued that to truly measure a company’s achievements, the full impact of their efforts on society and the environment also needed to be computed. It was argued that each area of measurement: financial, social and environmental, is equally as important and should have its own bottom-line calculation to assess the firm’s progress in each area during the evaluation period.


Originally Published on
ournal of Applied Business and Economics, 23(2)
 Vol. 23 No. 2 (2021)



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Meet the Author

Dr. Copeland, a CPA, joined Palm Beach Atlantic University in 2017 as a professor of accounting with the goal of combining her passion for teaching and ministry. She holds a bachelor’s degree in accounting and an MBA from the University of Buffalo, a master of arts degree in theology from Northeastern Seminary, and a Ph.D. from Regent University. 

She has previously taught accounting, enterprise systems, finance and entrepreneurship for ten years at several AACSB-accredited schools, including the University of Buffalo, Bowling Green State University and St. John Fisher College. Prior to completing her Ph.D., Dr. Copeland had a career in public accounting and consulting. This included 11 years of consulting, where she founded and managed a regional consulting firm; five years as an auditor and consultant with professional auditing company KPMG, and four years as a CFO at PSINet. 






Mary Kay Copeland