Postgraduate Course: Accounting for Sustainability (CMSE11676)
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 | 20 |
ECTS Credits | 10 |
| 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 |
Sustainable Accounting aims to deepen students' comprehension of the intricate relationship between accounting practices and Sustainable Development Goals (SDGs). Emphasizing 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 achieving Sustainable Development Goals (SDGs)
Key concepts and theoretical foundations of sustainability accounting
Sustainability management accounting
Sustainable reporting and external accounting
Case studies on sustainability accounting (e.g., climate, water, human rights, socio-economic equality)
International and global considerations of sustainability accounting and SDGs
Student learning experience
Students in Sustainable Accounting will engage in a participatory learning environment featuring lectures, group discussions, and practical examples.
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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 2025/26, Available to all students (SV1)
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Quota: None |
| Course Start |
Semester 2 |
Timetable |
Timetable |
| Learning and Teaching activities (Further Info) |
Total Hours:
200
(
Lecture Hours 14,
Seminar/Tutorial Hours 10,
Programme Level Learning and Teaching Hours 4,
Directed Learning and Independent Learning Hours
172 )
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| Assessment (Further Info) |
Written Exam
0 %,
Coursework
75 %,
Practical Exam
25 %
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| Additional Information (Assessment) |
75% Essay (Individual) - 2,700 words - Assesses all course Learning Outcomes
25% Presentation (Group) - Assesses all course Learning Outcomes |
| Feedback |
Formative: Formative feedback will be given in the lectures during plenary, and individual interactions, class discussion is a significant component where students reflect and learn through the process.
Summative: Essay and reflection, group presentations feedback. |
| 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 - https://www.taylorfrancis.com/pdfviewer/ |
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. |
| Keywords | Accounting,Sustainability,Sustainability Development Goals (SDGs) |
Contacts
| Course organiser | Prof Rania Kamla
Tel:
Email: rkamla@ed.ac.uk |
Course secretary | |
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