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Unit information: Social and Environmental Accounting in 2020/21

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
Faculty Faculty of Social Sciences and Law

Description

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.

Intended learning outcomes

On completion of the course, students should be able to:

  1. Critically evaluate and analyse the role of accounting techniques, accounting environment and accountants in shaping human and organisational behaviour in society.
  2. Critically evaluate the theoretical perspectives that underpin the study of the role of accounting and accountants within organisation and society.
  3. Synthesise and appraise the arguments on the role of accounting techniques and accountants in addressing social, environmental and sustainability issues.

Teaching details

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

Assessment Details

This unit will be assessed by 100% coursework

Reading and References

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.

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