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.
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 group coursework 20% and exam 80%
Core texts:
Additional reading: