Postgraduate Course: Sustainable Accounting (CMSE11663)
Course Outline
School | Business School |
College | College of Arts, Humanities and Social Sciences |
Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Availability | Available to all students |
SCQF Credits | 10 |
ECTS Credits | 5 |
Summary | This 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.
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Entry Requirements (not applicable to Visiting Students)
Pre-requisites |
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Co-requisites | |
Prohibited Combinations | |
Other requirements | None |
Information for Visiting Students
Pre-requisites | None |
High Demand Course? |
Yes |
Course Delivery Information
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Academic year 2024/25, Available to all students (SV1)
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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 )
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Assessment (Further Info) |
Written Exam
0 %,
Coursework
100 %,
Practical Exam
0 %
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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:
- Understand the principles and significance of accounting thought, frameworks and practices for sustainability.
- Comprehend the linkages between accounting practices, power dynamics, social justice and the Sustainable Development Goals (SDGs).
- Assess the impact of accounting on social, environmental, and economic issues.
- Critically evaluate empirical examples of particular SDGs and their implementation through accounting.
- Appreciate the integrated international, global and organizational dimensions to accounting for sustainability.
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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.
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Keywords | Accounting,Sustainablity,Sustainability Development Goals (SDGs) |
Contacts
Course organiser | Prof Rania Kamla
Tel:
Email: rkamla@ed.ac.uk |
Course secretary | Miss Aoife McDonald
Tel: (0131 6)50 8074
Email: Aoife.McDonald@ed.ac.uk |
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