Programme And Module Handbook
Course Details in 2019/20 Session

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Module Title LH Social and Environmental Accounting
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 27152
Module Lead Tom Cuckston
Level Honours Level
Credits 10
Semester Semester 1
Restrictions None
Description The purpose 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 such as:

1. Perspectives on the purpose of the firm
2. History of CSR/SEA reporting
3. Theoretical Motivations for/ Critiques of CSR reporting
4. Modern reporting initiatives
5. Carbon accounting 6. Environmental markets
7. Biodiversity accounting
8. Critiques and limitations of market-based approaches
Learning Outcomes By the end of the module students should be able to:
  • Understand and appraise different perspectives on the purpose of the firm;
  • Understand 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;
  • Critically 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 27152-01 : Assignment : Coursework (100%)
Assessment Methods & Exceptions Assessments: Assignment of 2,000 words 100%

Reassessment: N/A
Reading List