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ACC537 Social and Environmental Accounting (8)

Abstract

This subject examines the basis for, and practice of, social and environmental accounting in both the public and private sectors. Situated within the context of sustainability and corporate responsibility and accountability, the subject covers the nature of social and environmental accounting, rationales and methods for making social and environmental disclosures, forms of social and environmental reporting, reporting frameworks and evaluation of disclosures.

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Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: ACC537
Where differences exist between the handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject information

Duration Grading System School:
One session.HD/FLSchool of Accounting and Computer Science

Enrolment restrictions

Accounting graduates only.

Learning Outcomes

Upon successful completion of this subject, students should:
* be able to explain the role of social and environmental accounting within the contexts of sustainability, responsibility and accountability
* be able to identify the range of rationales for organisations to disclose social and environmental accounting information
* be able to outline the connections between social and environmental accounting and ethical accounting
* be able to compare and contrast the social and environmental accounting bases of triple-bottom line reporting, the balanced scorecard, and mega-accounting
* be able to apply a range of qualitative and quantitative techniques for developing and reporting social and environmental accounting information
* be able to critically evaluate social and environmental accounting disclosures.

Syllabus

The subject will cover the following topics:
* Sustainability and corporate responsibility * The nature of social and environmental accounting * Rationales for social and environmental reporting * Social and environmental accounting in the private and public sectors * Qualitative and quantitative social and environmental accounting disclosures * Evaluation of social and environmental accounting reports

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The information contained in the 2018 CSU Handbook was accurate at the date of publication: 20 October 2017. The University reserves the right to vary the information at any time without notice.