Module: Accounting for Sustainable Business

Module Specifications.

Current Academic Year 2024 - 2025

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Date posted: September 2024

Module Title	Accounting for Sustainable Business
Module Code	AC230 (ITS) / ACC1008 (Banner)
Faculty	DCU Business School	School	DCU Business School
Module Co-ordinator	Aideen O'Dochartaigh
Module Teachers	-
NFQ level	8	Credit Rating	5
Pre-requisite	Not Available
Co-requisite	Not Available
Compatibles	Not Available
Incompatibles	Not Available

Coursework Only

Description

This module supports the student to engage with the most urgent challenges and opportunities facing management accountants today. The student will develop a critical understanding of the role of accounting in supporting sustainability across multiple sectors in a rapidly changing technological and operational environment. Students will also gain a practical understanding of the management accounting tools utilised to integrate sustainability information into planning, control and decision making, including costing and performance management tools. Innovative group and individual assessments, along with a stimulating and current reading list, build the student’s skills in written and oral communication, systems thinking, teamwork, critical thinking and sustainable practice.

Learning Outcomes

1. Discuss and critically analyse the evolving role of the management accountant in supporting sustainable business in the 21st Century.
2. Describe the purpose of sustainability accounting, motivations for firm engagement and key applications of sustainability accounting.
3. Describe and critically analyse key sustainability performance management tools.
4. Explain the components of environmental costing, understand key frameworks and guidelines and apply environmental costing techniques to decision-making.
5. Understand accounting for sustainability across a range of sectors and organisation types.

*Type*	*Hours*	*Description*
Workload	Full-time hours per semester
Lecture	24	No Description
Group work	50	No Description
Independent Study	51	No Description
Total Workload: 125

All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml

Indicative Content and Learning Activities

Assessment Breakdown
Continuous Assessment	100%	Examination Weight	0%

Type	Description	% of total	Assessment Date
Course Work Breakdown
Assignment	n/a	60%	n/a
Group assignment	n/a	40%	n/a

Reassessment Requirement Type
Resit arrangements are explained by the following categories: Resit category 1: A resit is available for both* components of the module. Resit category 2: No resit is available for a 100% continuous assessment module. Resit category 3: No resit is available for the continuous assessment component where there is a continuous assessment and examination element.
* ‘Both’ is used in the context of the module having a Continuous Assessment/Examination split; where the module is 100% continuous assessment, there will also be a resit of the assessment
This module is category 1

Indicative Reading List

Taylor & Francis Group: 2021, Routledge Handbook of Environmental Accounting, Routledge, 9780367152338
Will Seal,Carsten Rohde,Ray H. Garrison,Eric W. Noreen: 2018, Management Accounting, UK Higher Education Psychology Psychology, 0077185536
Stefan Schaltegger: 0, Contemporary Environmental Accounting, 9781351282529

Other Resources

None