Unit information: Accountability and Accounting for Sustainability in 2016/17

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	ECONM2028 International Financial Accounting
Co-requisites	none
School/department	School of Accounting and Finance - Business School
Faculty	Faculty of Social Sciences and Law

Description including Unit Aims

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.

Intended Learning Outcomes

On completion of the unit students should be able to:

• Discuss and critically evaluate alternative forms of accountability.
• Discuss the different theoretical perspectives that underpin accountability and accounting for sustainability.
• Critically evaluate the practice of accounting for sustainability from different perspectives.

Teaching Information

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.

Assessment Information

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

Reading and References

Core texts:

• Deegan, C., and Unerman, J. (2011) “Financial Accounting Theory” (Second European Edition), McGraw Hill, UK.
• Gray, R., Adams, C., and Owen, D. (2014) “Accountability, Social Responsibility and Sustainability: Accounting for society and the environment”, Pearson, UK.
• Unerman, J., Bebbington, J., and O’Dwyer, B. (2nd Edition forthcoming) "Sustainability Accounting and Accountability", Routledge, UK.

Additional reading:

• Students will also be directed to reading academic journal articles.