Module: Accounting for Sustainable Business

Module Specifications..

Current Academic Year 2023 - 2024

Please note that this information is subject to change.

Module Title	Accounting for Sustainable Business
Module Code	AC230
School	DCUBS
Module Co-ordinator	Semester 1: Aideen O'Dochartaigh Semester 2: Aideen O'Dochartaigh Autumn: Aideen O'Dochartaigh
Module Teachers	Aideen O'Dochartaigh
NFQ level	8	Credit Rating	5
Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

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; 1 = A resit is available for all components of the module 2 = No resit is available for 100% continuous assessment module 3 = No resit is available for the continuous assessment component
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

Programme or List of Programmes

AF	BA in Accounting and Finance

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