AC6003: Social and Environmental Accounting

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Please note this module descriptor is indicative of the structure of this course and may be subject to change.

AC6003: Social and Environmental Accounting

Module Title Social and Environmental Accounting
Module Code AC6003
Module Tutor Zoe New
School Business School
CAT Points 15
Level of Study 6
Brief Description

This module examines the importance of social, environmental and sustainability issues to organisations and the accountancy profession.

Indicative Syllabus

The syllabus includes:

An understanding of both external accountability and internal management perspectives, including the study of corporate social, environmental and sustainability reports

An understanding of the guidelines used 

An understanding of environmental management accounting approaches

An understanding of the national and international political and economic factors which influence social and environmental accountability

Learning Outcomes

A student passing this module should be able to demonstrate:

  1. An understanding of the contexts in which social and environmental accounting operates, including legal, ethical, and social; the accountancy profession; national and international regulatory and rule setting bodies; (PLO1)
  2. Familiarity with the technical language and practices of social and environmental accounting; (PLO2)
  3. Skills in recording, summarising and interpreting economic transactions and events, for example through analysing the social and environmental transactions of organisations; (PLO3)
  4. an understanding of contemporary theories and empirical evidence concerning social and environmental accounting, and an ability to evaluate them in a number of contexts, for example, accounting and society, accounting and sustainability; (PLO4)
  5. Development of skills in critically evaluating and analysing arguments and data, drawing reasoned conclusions; (PLO5)
  6. The ability to manage learning independently, including being able to find, extract and analyse data, draw reasoned conclusions from many different sources, and acknowledge and reference these appropriately; (PLO6)
  7. Skills in the use of communications and information technology in finding, analysing and communicating information, for example, through the use of spreadsheets and online databases; (PLO7)
  8. Communication and numerical skills, including the ability to use information technology, including spreadsheets and online databases, to present quantitative information in a form which will be understood by its intended audience;(PLO8)
  9. Interpersonal skills, including the ability to work in groups, and oral as well as written presentation skills. (PLO9)
Learning and Teaching Activities Scheduled Contact Hours: 30
Independent Learning Hours: 120
Assessment (For further details see the Module Guide) 001: 40% Coursework: Group work, presentation: 15 minutes
002: 10% Coursework: Group work, standard, written: 400 words
003: 50% Coursework: Individual, standard written: 2000 words
Special Assessment Requirements
Indicative Resources The current reading list can be found in the Module Guide, which your lecturer should make available via Moodle.

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