THE UNIVERSITY of EDINBURGH

DEGREE REGULATIONS & PROGRAMMES OF STUDY 2024/2025

Timetable information in the Course Catalogue may be subject to change.

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

Postgraduate Course: Sustainable Accounting (CMSE11663)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 11 (Postgraduate) AvailabilityAvailable to all students
SCQF Credits10 ECTS Credits5
SummaryThis course provides an in-depth understanding of the link between accounting and sustainability. It explores accounting practices and their role in supporting the United Nations Sustainable Development Goals (SDGs). Students will examine the theoretical foundations and practical applications of sustainable accounting, analyse accounting practices vis-à-vis sustainability from a critical perspective, and develop skills to understand how sustainable accounting can be implemented in various organisational and social/international contexts.
Course description Accounting and Sustainability aims to deepen students' comprehension of the intricate relationship between accounting practices and Sustainable Development Goals (SDGs). Emphasising a critical inquiry approach, students will explore theoretical frameworks and empirical research to analyse the effectiveness of sustainability accounting practices in addressing contemporary environmental and social challenges.

Outline Content:

- Introduction to Sustainable Accounting and its role in acheiving Sustainable Development Goals (SDGs)

- Theoritical foundations of sustainability accounting

- Integrated reporting and sustainability development

- Ethical consideration in sustainability accounting and its future

- Case studies on sustainability accounting

- International and global considerations of sustainability accounting and SDGs

Student Learning Experience:

Students in Accounting and Sustainability will engage in a participatory learning environment featuring lectures, group discussions, and practical exercises.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements None
Information for Visiting Students
Pre-requisitesNone
High Demand Course? Yes
Course Delivery Information
Academic year 2024/25, Available to all students (SV1) Quota:  None
Course Start Block 4 (Sem 2)
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 100 ( Lecture Hours 6, Seminar/Tutorial Hours 6, Programme Level Learning and Teaching Hours 2, Directed Learning and Independent Learning Hours 86 )
Assessment (Further Info) Written Exam 0 %, Coursework 100 %, Practical Exam 0 %
Additional Information (Assessment) 55% Essay (Individual) - Assesses course Learning Outcomes 1-5
45% Presentation (Group) - Assesses course Learning Outcomes 1-5
Feedback Formative: Feedback will be provided throughout the course.

Summative: Feedback will be provided on the assessments within agreed deadlines.
No Exam Information
Learning Outcomes
On completion of this course, the student will be able to:
  1. Understand the principles and significance of accounting thought, frameworks and practices for sustainability.
  2. Comprehend the linkages between accounting practices, power dynamics, social justice and the Sustainable Development Goals (SDGs).
  3. Assess the impact of accounting on social, environmental, and economic issues.
  4. Critically evaluate empirical examples of particular SDGs and their implementation through accounting.
  5. Appreciate the integrated international, global and organizational dimensions to accounting for sustainability.
Reading List
Sustainability Accounting and Accountability
Additional Information
Graduate Attributes and Skills Communication, ICT, and Numeracy Skills

After completing this course, students should be able to:

Critically evaluate and present digital and other sources, research methods, data and information; discern their limitations, accuracy, validity, reliability and suitability; and apply responsibly in a wide variety of organisational contexts.

Cognitive Skills

After completing this course, students should be able to:

Be self-motivated; curious; show initiative; set, achieve and surpass goals; as well as demonstrating adaptability, capable of handling complexity and ambiguity, with a willingness to learn; as well as being able to demonstrate the use digital and other tools to carry out tasks effectively, productively, and with attention to quality.

Knowledge and Understanding

After completing this course, students should be able to:

Demonstrate a thorough knowledge and understanding of contemporary organisational disciplines; comprehend the role of business within the contemporary world; and critically evaluate and synthesise primary and secondary research and sources of evidence in order to make, and present, well informed and transparent organisation-related decisions, which have a positive global impact.
KeywordsAccounting,Sustainablity,Sustainability Development Goals (SDGs)
Contacts
Course organiserProf Rania Kamla
Tel:
Email: rkamla@ed.ac.uk
Course secretaryMiss Aoife McDonald
Tel: (0131 6)50 8074
Email: Aoife.McDonald@ed.ac.uk
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