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DRPS : Course Catalogue : Business School : Common Courses (Management School)

Postgraduate Course: Accounting and Social Responsibility (CMSE11370)

Course Outline
SchoolBusiness School CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 11 (Postgraduate)
Course typeOnline Distance Learning AvailabilityNot available to visiting students
SCQF Credits20 ECTS Credits10
SummaryThis course aims to provide students with an understanding of various concepts of accountability and in particular the history and development of social responsibility as it relates to business. The course will examine the various aspects of the field of corporate social responsibility and how this is reported in the financial statements of various types of organisations.

As this is the first course for professional accountant entrants to the online MSc in Accounting and Society, it will also introduce students to the online tools and resources that will be used in all courses on this programme.
Course description Upon successful completion of this course students will be in a position to answer questions such as: What is corporate sustainability and responsibility? What are the different aspects of social responsibility and how are businesses responding to some of the world's challenges? What standards and regulations are currently in existence to govern this area? How are the social responsibility practices of various organisations reported in the financial statements, and how does this sit with integrated reporting practices?

This course will also introduce students to the tools and resources available in online learning on this programme overall.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements None
Course Delivery Information
Not being delivered
Learning Outcomes
On completion of this course, the student will be able to:
  1. Show a high level competence in using online learning tools and resources.
  2. Demonstrate a critical understanding of the concepts of accountability overall and in particular corporate social responsibility (CSR).
  3. Critically examine the history and development of CSR.
  4. Critically appraise the various aspects of social responsibility and how they might be implemented by a business.
  5. Analyse and explain how the activities of sustainability and social responsibility by a business are shown in the financial statements of various types of organisations and how this links with integrated reporting practices.
Reading List
Principal textbook (to be purchased):
Corporate Social Responsibility, Readings and Cases In A Global Context (2014), Edited by Andrew Crane, Dirk Matten and Laura J. Spence.
Publisher: Routledge, ISBN: 978-0-415-68325-8 (paperback version)

Additional reference:
Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment (2014) Rob Gray, Carol Adams, Dave Owen.
Publisher: Pearson, ISBN: 978-0-273-68138-0 (Print), 978-0-273-77797-7(e-text)
Additional Information
Graduate Attributes and Skills - Enhancement of technology skills through use of online learning tools.
- Exercise independent learning and analytical skills.
- Critical evaluation and interpretation of course material.
Course organiserMs Deirdre Ruddy
Course secretaryMrs Kelly-Ann De Wet
Tel: (0131 6)50 8071
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