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A study of forms of non-financial accounting; possibilities and limitations; philosophies behind different accounts - especially sustainability accounts and intellectual capital statements; reasons for non-financial accounting; problems such accounts can contribute to solve.
This course investigates various forms of social and environmental accounting and reporting by a range of entities, including for-profit companies, and public sector entities. The course covers current practices, relationships and interrelationships with various stakeholders, theoretical motivations, and current problems with social and environmental accounting and accountability, as well as current issues in this area.
By the end of this course it is expected that students will be able to:1) Explain and discuss various aspects of CSR accounting and reporting, including theoretical aspects.2) Conduct a high level analysis and interpretation of CSR reporting by entities, and have a thorough understanding of the latest Global Reporting Initiative guidelines.3) Explain and discuss the implications of CSR reporting for a range of stakeholders.4) Develop and apply best practice principles of CSR accounting and reporting with reference to current guidelines; and5) Demonstrate an awareness of current issues and future prospects in the field, in particular that related to Integrated Reporting.
This course will provide students with an opportunity to develop the Graduate Attributes specified below:
Critically competent in a core academic discipline of their award
Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.
Employable, innovative and enterprising
Students will develop key skills and attributes sought by employers that can be used in a range of applications.
Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.
(1) 30 points from ACCT102, ACCT103, ECON105, MGMT101 orPOLS103; and (2) At least 30 points at the 200-level. Students without part (1) of this pre-requisite but with 30 points in other appropriate courses (e.g. in science ortechnology) may enter the course with the permission of the Head of Department.
There are two internal assignments and one final exam available in this course.Assignment #1 and the Final Exam are required.Assignment #2 is an optional and additional individual assessment.One of three possible assignment/final exam weightings may be selected.1) 50% assignment 1 and 50% final exam (this is the default option)2) 35% assignment 1; 30% assignment 2; 35% final exam3) 25% assignment 1; 25% assignment 2; 50% final exam
Bebbington, Jan , Unerman, Jeffrey, O'Dwyer, Brendan;
Sustainability accounting and accountability
Domestic fee $806.00
International fee $3,513.00
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
For further information see
Department of Accounting and Information Systems on the
department and colleges