Unit name | Accountability and Accounting for Sustainability |
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Unit code | EFIMM0015 |
Credit points | 15 |
Level of study | M/7 |
Teaching block(s) |
Teaching Block 2 (weeks 13 - 24) |
Unit director | Professor. Cooper |
Open unit status | Not open |
Pre-requisites |
ECONM2028 International Financial Accounting |
Co-requisites |
none |
School/department | School of Accounting and Finance - Business School |
Faculty | Faculty of Social Sciences and Law |
This unit will acquaint students with the nature and scope of alternative forms of accountability which goes beyond the traditional accounting model. Development of such alternative forms of corporate accountability is considered essential in the modern business world as is evidenced by the publication of substantial CSR (Corporate Social Responsibility)/sustainability reports by 95% of the G250 companies (KPMG, 2011). Students will learn the theory and practice of accounting for sustainability with insights into real life corporate practices in this area.
On completion of the unit students should be able to:
The unit will be taught on-site to full-time students. No additional requirements for distance or e-learning.
15 hours of lectures supported by 5 hours of fortnightly tutorials.
Summative Assessment (20%): Small groups of students will be required to submit a 1000 word report and make a presentation that critically evaluates a corporate sustainability report drawing on an appropriate theoretical framework. This meets the second and third learning outcomes.
Exam (80%): 2-hour written exam which tests all of the learning outcomes
Core texts:
Additional reading: