Programme And Module Handbook
 
Course Details in 2022/23 Session


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Module Title LM Social and Environmental Accounting
SchoolBirmingham Business School
Department Accounting
Module Code 07 36353
Module Lead Jan Bebbington
Level Masters Level
Credits 20
Semester Semester 2
Pre-requisites
Co-requisites
Restrictions None
Contact Hours Lecture-20 hours
Seminar-10 hours
Guided independent study-170 hours
Total: 200 hours
Exclusions
Description This module examines issues that emerge from accounting’s (in practice and conceptually) engagement with sustainable development. Sustainable development thinking requires accounting to expand its focus beyond financial concerns to include social and environmental aspects. This module provides a conceptual introduction to how and why accounting might do this as well as a practical introduction to some of the tools and techniques of social and environmental accounting.
Learning Outcomes By the end of the module students should be able to:
  • Provide a nuanced description as to how social and environmental responsibilities emerge for organisations and the nature of those responsibilities
  • Identify key concepts in accounting (such as responsibility, accountability and stewardship) that link social and environmental responsibilities with the role and functioning of accounting
  • Identify and critically evaluate practice-based examples of social and environmental accounting
  • Identify and critically evaluate conceptual issues that arise in social and environmental accounting
  • Identify and critically evaluate the policy ramifications that emerge from social and environmental accounting practice and conceptualisations
Assessment
Assessment Methods & Exceptions Assessment: An individual assignment with 4,000 words (100%). An extended piece of coursework that has to be progressively developed during the module with each element exploring the module outcomes.
Reassessment: A resit individual assignment with 4,000 words (100%).
Other
Reading List