Programme And Module Handbook
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Module Title LM Social and Environmental Accounting
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 26326
Module Lead Professor Ian Thomson
Level Masters Level
Credits 20
Semester Semester 2
Restrictions Available only to students on the MSc International Accounting and Finance programme.
Description The aim of this module is to introduce students to the theoretical motivations for, and the main types of social and environmental accounting. The module then focuses on how social and environmental accounting is being implemented in practice and examines the wider effects and implications of these applications.

Part 1
1. Perspectives on Purpose of the firm
2. Shareholder Primacy vs Pluralist stakeholder approach
3. History of CSR reporting
4. Theoretical Motivations for/ Critiques of CSR reporting
5. Integrated Reporting

Part 2
6. Carbon accounting
7. Environmental markets
8. Biodiversity accounting
9. Critiques and limitations of market-based approaches
Learning Outcomes

By the end of the module students should be able to:

  • demonstrate understanding of and appraise different perspectives on the purpose of the firm;
  • demonstrate understanding of and critically appraise different theoretical motivations for social and environmental accounting;
  • apply different theoretical motivations for social and environmental accounting to contemporary methods of social and environmental accounting;
  • describe and analyse the roles of accounting in constructing environmental markets, such as carbon emissions trading;
  • critically evaluate differing perspectives within the accounting and finance literature on market-based responses to environmental issues, such as global climate change.
Assessment 26326-01 : Assignment : Coursework (100%)
Assessment Methods & Exceptions Individual assignment, 4,000 words (100%). Reassessment: A resit individual assignment, 4,000 words (100%)
Reading List