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A study of forms of non-financial accounting; possibilities and limitations; philosophies behind different accounts - especially sustainability accounts and intellectual capital statements; reasons for non-financial accounting; problems such accounts can contribute to solve.
This course investigates various forms of social and environmental accounting practices and reporting by a range of entities, including for-profit companies, and public sector entities. The course covers current practices, relationships and interrelationships with various stakeholders, theoretical motivations, and current problems with social and environmental accounting and accountability, as well as current issues in this area. Students will be exposed to an array of academic and professional literature around a series of international and NZ-based emerging issues in sustainability, and the role of business organisations in contributing to sustainable development, as well as how such organisations account for and report on their social and environmental impacts
By the end of this course it is expected that students will be able to:1. Explain and discuss various aspects of sustainability accounting and reporting, including theoretical aspects.2. Conduct a high level analysis and interpretation of reporting by entities and an understanding of the latest NZ and international guidelines and standards.3. Explain and discuss the implications of sustainability reporting for a range of stakeholders.4. Develop and apply best practice principles of sustainability accounting and reporting5. Demonstrate an awareness of current issues and future prospects in the field, in particular that related to the UN Sustainable Development Goals, Integrated Reporting/Thinking, and emerging Sustainability Reporting Standards.
This course will provide students with an opportunity to develop the Graduate Attributes specified below:
Employable, innovative and enterprising
Students will develop key skills and attributes sought by employers that can be used in a range of applications.
Biculturally competent and confident
Students will be aware of and understand the nature of biculturalism in Aotearoa New Zealand, and its relevance to their area of study and/or their degree.
Engaged with the community
Students will have observed and understood a culture within a community by reflecting on their own performance and experiences within that community.
Globally aware
Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.
Any 45 points at 200-level or above.
ACIS340, AFIS340
Students must attend one activity from each section.
Christopher Akroyd
Beverley Lord , Heba Gaber Ahmed and Natasja Steenkamp
There is no prescribed textbook
Domestic fee $946.00
International fee $4,363.00
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
For further information see Department of Accounting and Information Systems on the departments and faculties page .