| Unit name | Social and Environmental Accounting |
|---|---|
| Unit code | EFIM30063 |
| Credit points | 10 |
| Level of study | H/6 |
| Teaching block(s) |
Teaching Block 2 (weeks 13 - 24) |
| Unit director | Dr. Uche |
| Open unit status | Not open |
| Pre-requisites |
At least one Level 5 accounting unit; Financial Accounting (EFIM20007) OR Management Accounting (ACCG20011) |
| Co-requisites |
None |
| School/department | School of Accounting and Finance - Business School |
| Faculty | Faculty of Social Sciences and Law |
The aim of the unit is to provide students with an overview of key issues in social and environmental accounting through research-led teaching and case studies. The unit draws upon literature in the areas of financial accounting, management accounting, contemporary accounting, and auditing. The focus of the unit is to examine the linkage between accounting and social & environmental issues through a critical analysis of the literature.
The first part of the unit concentrates on social and environmental issues and problems, addressing for example human rights, ethical concerns, environmental damage and sustainable development. It pays attention to the role that accounting techniques (e.g decision-making on cost, reporting and audit processes) and accountants can play in addressing social and environmental issues and problems. The second part of the unit concentrates on human and organisational behaviour in society. For example, social behaviour (e.g popular culture), social conflict, social agenda, and social relations. We consider the role of accounting techniques, accounting environment and accountants in shaping human and organisational behaviour in society.
On completion of the course, students should be able to:
Teaching will be delivered through a combination of synchronous and asynchronous sessions including lectures, tutorials, drop-in sessions, discussion boards and other online learning opportunities
This unit will be assessed by 100% coursework
The essential reading material will consist of recommended academic literature. For example, academic papers drawn from Accounting, Organisation and Society, Critical Perspectives on Accounting, Accounting, Auditing and Accountability journals etc. Also, students would be encouraged to read widely. There is no core textbook for the unit.
