| Unit name | Accountability and Accounting for Sustainability |
|---|---|
| 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 |
None |
| 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 CR (Corporate Responsibility)/sustainability reports by more than 90% of the G250 companies (KPMG, 2015). 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:
1. Discuss and critically evaluate alternative forms of accountability.
2. Discuss the different theoretical perspectives that underpin accountability and accounting for sustainability.
3. Critically evaluate the practice of accounting for sustainability from different perspectives.
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%): Students, in small groups of two or three, will be required to submit a 2000 word essay and make a presentation that critically evaluates corporate sustainability reporting practice drawing on an appropriate theoretical framework. A group mark is awarded to students. This assessment tests learning outcomes 2 and 3.
Exam (80%): 2-hour written exam which tests learning outcomes 1, 2 and 3.
Core texts:
Additional reading:
