Module: Accounting for Sustainable Business

Latest Module Specifications

Current Academic Year 2025 - 2026

Module Title	Accounting for Sustainable Business
Module Code	ACC1008 (ITS: AC230)
Faculty	DCU Business School	School	DCU Business School
NFQ level	8	Credit Rating	5

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

Section Breakdown
CRN	20028	Part of Term	Semester 2
Coursework	100%	Examination Weight	0%
Grade Scale	40PASS	Pass Both Elements	N
Resit Category	RC1	Best Mark	N
Module Co-ordinator	Aideen O'Dochartaigh	Module Teacher	Jack Campbell

Type	Description	% of total	Assessment Date
Assessment 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; RC1: A resit is available for both^* components of the module. RC2: No resit is available for a 100% coursework module. RC3: No resit is available for the coursework component where there is a coursework and summative examination element. ^* ‘Both’ is used in the context of the module having a coursework/summative examination split; where the module is 100% coursework, there will also be a resit of the assessment

Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

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

Indicative Reading List

Books:

Taylor & Francis Group: 2021, Routledge Handbook of Environmental Accounting, Routledge, 416, 9780367152338
Will Seal,Carsten Rohde,Ray H. Garrison,Eric W. Noreen: 2018, Management Accounting, UK Higher Education Psychology Psychology, 859, 0077185536
Stefan Schaltegger: 0, Contemporary Environmental Accounting, 9781351282529

Articles:
None

Other Resources

None