Course Details in 2023/24 Session

Module Title	LM Social and Environmental Accounting
School	Birmingham 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	36353-01 : Individual Assignment with 4,000 words : Coursework (100%)
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