Programme And Module Handbook
Course Details in 2022/23 Session

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Module Title LH Social and Environmental Accounting
SchoolBirmingham Business School
Department Accounting
Module Code 07 34271
Module Lead Madlen Sobkowiak
Level Honours Level
Credits 20
Semester Semester 1
Restrictions None
Contact Hours Lecture-44 hours
Tutorial-9 hours
Guided independent study-147 hours
Total: 200 hours
Description The purpose of this module is to provide a framework within which students are able to place their accounting studies into a sustainable development context, namely:
o Understand the history of sustainable development initiatives and the relevance of the sustainable development goals
o Explain the relevance of sustainable development for organisations and accountants
o Understand the sources of responsibility and what kinds of accountability demands emerge from the sustainable development agenda
o Understand and interact with the particular problem sets that emerge at the intersection of sustainable development, organisations and accounting

2. Develop an in-depth and nuanced understanding of issues of responsibility and accountability alongside the role of accounting practices in navigating these relationships

3. Develop an in-depth understanding of the issues at stake in a sub-set of the following topics areas (the mix of topics will vary each year): *
o Water
o Climate change
o Biodiversity
o Forced labour/working conditions
o Supply chains and SDGs
o Materials flows

4. Evaluate the use of accounting control mechanisms and processes for discharging accountability, drawing on a sub-set of the following accounting techniques (the mix of techniques will vary each year): *
o Supply chain survey, co-ordination
o Risk evaluation and mitigation
o Project appraisal
o Lifecycle analysis & externalities accounting
o Certification, audit and assurance
o Reporting
o Taxation
o Markets and their effects

5. Identify issues with the nature of societal responses to sustainable development issues; the limits of individual organizational responsiveness to sustainable development demands and the implications of these limits for accounting.

* Each year 3 topics will be selected to develop in depth understanding of accounting.
Learning Outcomes By the end of the module students should be able to:
  • Describe what constitutes sustainable development (by reference to the Sustainable Development Goals)
  • Demonstrate how accounting and reporting practices impact upon the pursuit of sustainable development
  • Evaluate the effectiveness of accounting control mechanisms and processes for discharging accountability in supporting organizational contributions to sustainable development
  • Identify the limits of organizational responsibility for sustainable development issuesUse accounting theories to articulate their knowledge of the intersection of sustainable development and accounting
Assessment 34271-01 : Individual Report : Coursework (60%)
34271-02 : Reflective Report : Coursework (40%)
Assessment Methods & Exceptions Assessment:
One 2,500-word individual report (60%)
One 1,500 individual reflective essay (40%)

Reading List