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Sustainability Accounting (ACCT90031)
Graduate courseworkPoints: 12.5On Campus (Parkville)
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
Semester 2
Email: bnpotter@unimelb.edu.au
Overview
Availability | Semester 2 |
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Fees | Look up fees |
Companies in diverse industries globally are facing greater challenges to understand the environmental implications of their operations. Against this setting, managers have become more acutely aware of the need for greater transparency and environmental accountability when seeking to create organisational value. This subject seeks to enhance a general understanding of the complex ways in which such issues impact the core functions performed by professionals in accounting and business. This includes a consideration of the various reporting frameworks that can be used to report the environmental implications of entity operations, as well the ways in which such information might be incorporated into decisions made within the entity. The implications of such information for the assurance function are also considered.
Intended learning outcomes
On successful completion of this subject, students should be able to :
- Critically evaluate the diverse reporting frameworks which may be used by organisations to report the environmental impacts of their operations;
- Critically examine the implications of present and potential future government policy relating to the reporting of the environmental implications of organisational operations;
- Identify the factors affecting the environmental information reported by diverse organisations. This includes a consideration of the relevance of such information to diverse stakeholder groups including lenders, investors, governments and the community generally as well as the complex factors which may affect the incentives for organisations to report such information on a voluntary basis;
- Examine ways in which environmental information may be incorporated in assessments of accountability and performance in diverse organisational settings;
- Demonstrate an understanding of how environmental information can be used to inform resource allocation decisions made by organisational management; and
- Evaluate the implications of environmental information for the conduct of the assurance function.
Generic skills
On successful completion of this subject, students should have improved the following generic skills in relation to accounting:
- Thinking critically about the core functions of financial and managerial accounting and assurance in the context of environmental information;
- Evaluating, analysing and interpreting relevant environmental information for informing assessments of organisational accountability and performance;
- Evaluating the implications of present and potential future government policy relating to the environmental implications of organisational operations;
- Utilising problem-solving skills to identify relevant environmental information and to use that information to inform a range of decisions made by management;
- Critically analyse the implications of a range of environmental issues for the conduct of the assurance function; and
- Articulating responses, either orally or in written form.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
ACCT90004 Accounting for Decision Making or equivalent
Code | Name | Teaching period | Credit Points |
---|---|---|---|
ACCT90004 | Accounting for Decision Making |
Semester 2 (On Campus - Parkville)
Semester 1 (On Campus - Parkville)
Summer Term (On Campus - Parkville)
|
12.5 |
Corequisites
None
Non-allowed subjects
None
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 3 November 2022
Assessment
Additional details
- 3000 word assignment due mid-semester (40%)
- 2-hour end of semester examination (60%)
Note: The examination for this subject will be a hurdle, whereby a minimum result of 50% for the exam is required in order to pass this subject.
Last updated: 3 November 2022
Dates & times
- Semester 2
Principal coordinator Brad Potter Mode of delivery On Campus (Parkville) Contact hours One three-hour seminar per week Teaching period 24 July 2017 to 22 October 2017 Last self-enrol date 4 August 2017 Census date 31 August 2017 Last date to withdraw without fail 22 September 2017 Assessment period ends 17 November 2017 Semester 2 contact information
Email: bnpotter@unimelb.edu.au
Time commitment details
Approximately 2.5 hours of personal study per hour of class time is required to achieve a satisfactory level of performance
Last updated: 3 November 2022
Further information
- Texts
Prescribed texts
There are no specifically prescribed or recommended texts for this subject.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Master of Accounting Course Master of Energy Systems Major Tailored Specialisation Major Development Major Governance, Policy and Markets Major Tailored Specialisation Major Energy Studies Major Tailored Specialisation Major Tailored Specialisation Major Tailored Specialisation Major Tailored Specialisation Major Development Major Development Major Energy Studies Major Governance, Policy and Markets Major Governance, Policy and Communication - Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Last updated: 3 November 2022