Management Accounting

Table of Contents



Concept of Country.

Sociological values of operationalising businesses.

Coca Cola Amatil’s Balanced Scorecard.

Own opinion.


Reference List

Introduction to Coca-Cola's Operations Analysis

The study is to focus on the operation of the business without hurting the cultural and social sentiment of the people of a country especially the aboriginal people of the country. Country here combines all the essences which the country contains and it is also said that a country is an animated object rather than a mere inanimate object. It includes language, people, art, culture, sovereignty, theme, mountain, waterholes, family, law, language and spirituality. The aboriginal people are intimately connected to the land and ownership. Also, consider the land as a commodity to buy and sell but at the same time they also considered it as a place where they can make a home and pass their life. The country includes everything within the country.

The company Coca-Cola Amatil has been considered here as a case company operating in Australia adhering and respecting the high and low of the country in which it is operating. The country is here considered as a living and animated object which can have a connection with people and object. The essay is to study the cultural aspects and sociological aspects of the country with the focus on the methods and the ways used by Coca-Cola Amatil in managing and respecting cultural and social highs and lows of the country. The recent actions were taken by coca-cola company 50 biological ecosystem of the country as the company moved to make a profit in an unsustainable way. 

Discussion on Coca-Cola's Operations Analysis

Concept of Country

The notion of ‘country’ contradicts between the perspectives of aboriginal and non-aboriginal community ( 2020). The non-aboriginal people considers ‘country’ or ‘land’ as owned property, which can be sold, bought or made profit from. In contrast, to the aboriginal or indigenous community, the ‘country’ is integral aspect of their existence in the universe. Country is inevitably associated to their culture, language, family, identity, spirituality and their civilisation. Through traditional stories, songs, dance and expression of art, the notion and their devotion towards the land is celebrated. The indigenous knowledge demonstrates on the knowledge and practices of sustaining land. On that note, the concept of land is not associated to hills, land living or water holes, rather, it incorporates different living aspects important for life. The indigenous people are rather more conservative towards their country and land as they value the same. As per the Corporate Social Responsibilities, the businesses are accountable to ensure the wellbeing of the community people. As the aboriginal people are more attached to their country, land and culture, the businesses are responsible to value the same.

Sociological Values of Operationalising Businesses

The sociological values of the business involve responsibility to environmental protection, community concerns, humanitarian issues, as well as social consciousness. The aboriginal people of Australia are extensively connected to the environment and natural resources ( 2020). Hence, for a socially responsible business, it becomes inevitable to protect environment, and promote the social and environmental values.

The leading businesses now days emphasis on the indigenous workplace inclusion, and exercise their responsibility towards the indigenous society to expand to the new markets as well as enhance the relationships with the workers and the customers. The corporate social responsibilities are far apart from profit generation and maximization of shareholder wealth (Tilt, 2016). The managerial department of the organisations focuses on the fact that the aboriginal communities affected by the operations of an organisation enjoy the social economic opportunities. As a result of the sociological operationalization of the businesses, the number of indigenous workers has increased by more than 271 % between 1991 and 2011 (Collins, Morrison, Basu, and Krivokapic-Skoko, 2017). In the global context the indigenous culture is rather characterized by the focus on community instant of individuality and the extensive focus on wealth acquisition. As opposed to the concept of ‘rational economic man’; the businesses have focused on aboriginal entrepreneurship. According to the Australian aboriginal community, the country is the tree, the rocks, the hills and mountains, the river, the people and animal which are formed of the similar substance by their ancestors ( 2020). Thereby viewing from the lens of ‘country’; each of the natural resources are the integrated part of the notion of ‘country’ to the aboriginal community. Therefore, the businesses focus on securing and valuing all the natural resources to conserve and value country.

In the NSW survey conducted in 2004, more than half of the organisations survey gate profit in the previous year by promoting the good to the community (Collins, Morrison, Basu, and Krivokapic-Skoko, 2017). Thereby the question arises : can a business have legitimate business objective rather than profit generation? (Collins, Morrison, Basu, and Krivokapic-Skoko, 2017)

 According to (Collins, Morrison, Basu, and Krivokapic-Skoko, 2017) the expansion of business in employment size, improvement of aboriginal community well-being and enhancement of intercultural relationships can be the benchmarks of the business other than profit generation. This can also be efficient for the businesses to achieve success. The business which focuses on the aboriginal art, tourism, education, training, health, and cultural sensitivity are found to be much successful. As discussed earlier, country is not only the place of dwelling for the indigenous people; country is collection of the living and non-living aspects important for human existence. Thereby, to meet the aforementioned benchmarks the businesses collectively value the concept of ‘country’ of the aboriginal people. Apart from profit generation, social and environmental accounting can also be a goal of an enterprise. As stated by Gray, (2002) social and environmental accounting is the procedure of conveying the social as well as environmental impacts of the economic actions of an organisation. Environmental sustainability is one of the business practices which a part of social and environmental accounting of the business and the approach of valuing ‘country; as per the indigenous perspective. 

Coca Cola Amatil’s Balanced Scorecard

The vision of the Coca Cola Amatil is crafting the brands as well as drink choices which will be loved by people and profession spirit and body of people ( 2020). The business is looking to create sustainable business and more efficient shared future which bring a difference in in people's lives in the community and entire planet. The two aspects underpinning the company are sustainability and shared future. Thereby it can be understood that the company rather focuses on collectivism and community life which is supported by the notion of country of the original people. Climate is an inevitable aspect of country for the indigenous people. The organisation aims to develop resilience for the community people who are in vulnerable situations to address their exposure to the climate related events and other adverse environmental and social disasters ( 2020). It aims to double the agricultural efficiency and productivity as well as the income of the indigenous people, especially women. The business complies with the UNSDGs. The goals of poverty reduction, empowerment of food security, enhancement of healthy living and wellbeing, assurance of gender equality and empowerment of community people, sustainability of water management are the prime target areas of the company.

The indigenous people consider natural resources as integrated part of country. The organisation supports the indigenous approach towards country and objectifies to achieve efficient use and sustainable management of natural resources such as water, wind, forest and conventional energy sources. The unit case volume has grown by minimum of 5% across the Asia Pacific market ( 2020). In order to protect the ‘country’ from pollution and the adverse impacts of waste generation, the company has partnered with Veolia, the French waste management company (Lasker, 2019). The PET plastic, used for manufacturing of plastic bottles are to be recycled to reduce wastes and pollution of the land ( 2020). The wastes has been vigorously condemned by the countries of Asia and claimed as ‘Australian rubbish’(Lasker, 2019). Such claim is disrespectful for the country, and harms the esteem of the aboriginal people, as they are highly connected to their ‘country’. Nearly 90% of Australian packaging is recyclable; however, only 45% of them are recycled. The organisation is presently thinking for recycling the rest of them. The commitments are strong indication of the aboriginal culture of Australia. Coca cola values the community aspects and hence targeted the following four aspects for their community value proposition: people engagement, commitment between partners, customer satisfaction and better environment. Based on the actions of the company and its approach towards operationalizing the business, it could be stated that the business adheres to the aboriginal concept of ‘country’.

Own Opinion

Taking some unnecessary actions which had hurt the country's expectation, the organization embarked on the journey of unsustainable practice. It requires taking some action that is sustainable and beneficial to the growth and development of the country and its people. Sustainable practice is the best way which can prevent a country from something contaminated (Katso, 2013). The logical balance of the country has been hurt due to the unsustainable practice undertaken by the organization.

The organization needs to focus on corporate social responsibility and manage to stand in the way of pollution, contamination and against current condition due to the plastic waste it is hitting on the different paths of the land. The organization needs to consider the biological and ecological needs of the country. It needs to prevent the impact it has been causing over some time. The company needs to change its management (Xinhua, 2013). The management needs to incorporate the decisions and a strategy to accommodate the space for sustainable practice. The organization needs to support the small industry and encourage the development of the industry and community together to improve the living condition of the people. The organization can show the sustainable practice encouraging the small industry and collaborating with them to be part of the local community and stakeholder of the country (Vonberg, 2017). Improvement in the life cycle of the product, recycling of plastics and other renewable material can increase sustainable practice. Reduction of the impact on the environment and ecological balance with the reduction of waste can be an encouraging way. The organization needs to remove the plastic as a means of packaging. Recycling of the product can be efficient means to make a sustainable venture. Organization needs to collaborate with waste management company and partner them to be benefited and be a benefit to the sustainably operating organizations. Collaborating with the indigenous company and partnering the local businesses will help Coca-Cola achieve the brand image in the country and make a long term profitable goal balancing the cultural need and the motive of profit of the organization.

Conclusion on Coca-Cola's Operations Analysis

The study has explored that the notion of ‘country’ for the aboriginal people associates all the aspects required for the existence of human civilization. Spirituality, language, identity, culture, natural resources, land all are collectively considered as country. The businesses have the responsibility to meet the social logical values. The commitment towards the indigenous society is a key success factor for the business. Thereby to promote the wellbeing of the indigenous community, it is essential to value what the indigenous community values. Thereby in terms of valuing country the businesses are responsible to value the natural resources environmental sustainability and commitment towards people. The Coca-Cola Amatil efficiently performs the social and environmental accounting. As a part of a responsibility towards a community the country abides by the goals of sustainability. The company has become intended towards managing waste to diminish the environmental pollution and promote the well-being of country. To avoid discrimination, it has committed towards creating new to work opportunities and increasing productivity. The company has established partnership with waste management companies. It has focused on promoting shared future which supports the concept of collectivism of the aboriginal community. Thereby the balanced scorecard of the business represents the support to the aboriginal concept of country.

Reference List for Coca-Cola's Operations Analysis

Coca Cola is Out of Order - Grassroots Campaign For Container Deposit Recycling in Australia (2014). Available at: (Accessed: 28 October 2020). (2020) Available at: (Accessed: 28 October 2020).

Collins, J., Morrison, M., Basu, P.K. and Krivokapic-Skoko, B., 2017. Indigenous culture and entrepreneurship in small businesses in Australia. Small Enterprise Research24(1), pp.36-48.

Gray, R., 2002. The social accounting project and Accounting Organisations and Society Privileging Engagement, Imaginings, New Accountings and Pragmatism over critique?. Accounting, Organisations and Society, vol.27, no.3, pp. 687-708.

Judith Vonberg, C., 2017. Coca-Cola UK HQ Blocked By Sculpture Protest. [online] CNN. Available at: <> [Accessed 28 October 2020].

Katso, 2013. Coca Cola Is Out Of Order - Grassroots Campaign For Container Deposit Recycling In Australia. [online] Actipedia. Available at: <> [Accessed 28 October 2020].

Lasker, P., 2019. [Blog] The growing mountain of plastic rubbish forces Coca-Cola to consider its own recycling plant.

Our Country - Aboriginal Australian Art & Culture (2020). Available at:,and%20a%20way%20of%20believing. (Accessed: 28 October 2020).

Xinhua, 2013. Environmental Activists Arrested Outside Coca-Cola Australia HQ - Global Times. [online] Available at: <> [Accessed 28 October 2020].

Tilt, C.A., 2016. Corporate social responsibility research: The importance of context. International journal of corporate social responsibility1(1), pp.1-9.

Remember, at the center of any academic work, lies clarity and evidence. Should you need further assistance, do look up to our Accounting and Finance Assignment Help

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