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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 in social and environmental accounting and accountability. Students will be exposed to an array of academic and professional literature around a series of international and NZ-based emerging issues in sustainability, the role of business organisations in contributing to sustainable development, and how such organisations account for and report on their social and environmental impacts.
The outcomes of the course are:1. Critically evaluate and understand sustainability accounting and reporting practices, and formulate justified responses to organisational challenges, including theoretical aspects.2. Conduct a high-level analysis and interpretation of corporate sustainability reporting.3. Demonstrate an understanding of the latest New Zealand and International sustainability reporting initiatives, guidelines, and standards.4. Understand the implications of sustainability reporting for diverse stakeholder groups and critically assess its impact in organisational contexts. 5. Develop and apply best practice principles of sustainability accounting and reporting, with reference to current guidelines.6. Demonstrate an awareness of current and emerging issues in existing sustainability accounting practices, particularly regarding the United Nations Sustainable Development Goals, Integrated Reporting/Thinking, and evolving Sustainability Reporting Standards.
Any 45 points at 200-level or above.
ACIS340, AFIS340
Students must attend one activity from each section.
Heba Gaber Ahmed
Beverley Lord and Natasja Steenkamp
Domestic fee $1,003.00
International fee $4,538.00
* 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 .