Faculty of Business and Law

School: Business

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

  • Unit Title

    Contemporary Issues in Sustainability Accounting
  • Unit Code

    ACC6035
  • Year

    2015
  • Enrolment Period

    1
  • Version

    1
  • Credit Points

    20
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online

Description

The unit provides an introduction to contemporary environmental accounting and reporting issues in the context of sustainable development. It introduces students to the concept of environmental accounting and the different terminologies associated with it. The importance of incorporating environmental issues into the business model using a stakeholder perspective. The unit also focuses on the controversial Emission Trading Scheme (ETS) and Carbon Tax scheme and the implications for business.

Prerequisite Rule

Students must pass 1 units from ACC6010

Learning Outcomes

On completion of this unit students should be able to:

  1. Analyse the benefits and limitations of carbon tax system.
  2. Critique and apply the relevant accounting standards to sustainability issues.
  3. Demonstrate an effective grasp of the differing concepts surrounding environmental accounting and sustainability and understand how companies can implement corporate sustainability.
  4. Differentiate the reporting requirements of companies in Australia and internationally in regards to sustainability issues.
  5. Evaluate the reporting requirements of the carbon tax system.
  6. Interpret the mechanics of the carbon tax system and Emission Trading Scheme.

Unit Content

  1. A framework for implementing corporate sustainability.
  2. Carbon Tax Scheme.
  3. Emissions Trading Scheme.
  4. External sustainability reporting and verification.
  5. Implementing a social, environmental, and economic impact measurement system.
  6. Improving corporate processes, products, and projects for corporate sustainability.
  7. Organizing for sustainability.
  8. The benefits of sustainability for corporations and society.
  9. The foundations for identifying and measuring social, environmental, and economic impacts.

Additional Learning Experience Information

On-campus students are expected to participate actively in a weekly seminar of three hours duration and access online materials regularly through Blackboard. Each seminar will comprise of activities such as lectures, group discussions and class presentations. Group discussions are carried out in the weekly seminar to provide students from different backgrounds the opportunity to work in teams. Communication and presentation skills are enhanced through students presentations. The assignment provides students the opportunity to apply their accounting knowledge to solve problems. The material for this unit will be supplemented with relevant industry speakers and where appropriate these will be recorded for off-campus students. Off-campus students work through an online study program with resources provided via Blackboard. Students are required to review learning materials each week and to complete assigned questions on each topic. Regular online access is required. The assignment will improve students problem solving and critical thinking skills when they apply accounting concepts and techniques to work examples. Students are expected to demonstrate clarity of communication and analytical skills in the written report of the assignment.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.

ON CAMPUS
TypeDescriptionValue
AssignmentAssignment20%
Tutorial PresentationGroup Presentation and Report20%
ExaminationFinal Examination60%
ONLINE
TypeDescriptionValue
AssignmentAssignment20%
TestTest20%
ExaminationFinal Examination60%

Text References

  • ^ Schaltegger, S., & Burritt, R. (2000). Contemporary environmental accounting: Issues, concepts and practice (2nd ed.). Sheffield: Greenleaf.
  • Schaltegger, S., & Burritt, R. (2000). Contemporary environmental accounting: Issues, concepts and practice (2nd ed.). Sheffield: Greenleaf.

^ Mandatory reference


Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

ACC6035|1|1

Faculty of Business and Law

School: Business

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

  • Unit Title

    Contemporary Issues in Sustainability Accounting
  • Unit Code

    ACC6035
  • Year

    2015
  • Enrolment Period

    2
  • Version

    1
  • Credit Points

    20
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online

Description

The unit provides an introduction to contemporary environmental accounting and reporting issues in the context of sustainable development. It introduces students to the concept of environmental accounting and the different terminologies associated with it. The importance of incorporating environmental issues into the business model using a stakeholder perspective. The unit also focuses on the controversial Emission Trading Scheme (ETS) and Carbon Tax scheme and the implications for business.

Prerequisite Rule

Students must pass 1 units from ACC6010

Learning Outcomes

On completion of this unit students should be able to:

  1. Analyse the benefits and limitations of carbon tax system.
  2. Critique and apply the relevant accounting standards to sustainability issues.
  3. Demonstrate an effective grasp of the differing concepts surrounding environmental accounting and sustainability and understand how companies can implement corporate sustainability.
  4. Differentiate the reporting requirements of companies in Australia and internationally in regards to sustainability issues.
  5. Evaluate the reporting requirements of the carbon tax system.
  6. Interpret the mechanics of the carbon tax system and Emission Trading Scheme.

Unit Content

  1. A framework for implementing corporate sustainability.
  2. Performance of socially responsible investment funds.
  3. Value of sustainability reporting.
  4. Theories relating to sustainability reporting.
  5. Implementing a social, environmental, and economic impact measurement system.
  6. Carbon tax scheme and emissions trading scheme.
  7. External sustainability reporting and assurance on sustainability reporting.
  8. A Methodology to rank the quality and comprehensiveness of sustainability information provided in publicly listed company reports.
  9. Active ownership and ESG performance.
  10. Sustainability reporting beyond rhetoric: Linking Strategy, accounting and communication.

Additional Learning Experience Information

On-campus students are expected to participate actively in a weekly seminar of three hours duration and access online materials regularly through Blackboard. Seminars will comprise of activities such as lectures, group discussions, case analysis and presentations. Group discussions are carried out in the weekly seminars to provide the opportunity for students from different backgrounds to work in teams. Communication and presentation skills are enhanced through students' presentations while improving problem solving and critical thinking skills of students. Off-campus students work through an online study program with resources provided via Blackboard. Students are required to review learning materials each week and to complete assigned questions on each topic. Regular online access is required. The assignments will improve students' problem solving and critical thinking skills when they apply relevant concepts and techniques to work examples. Students are expected to demonstrate clarity of communication and analytical skills in the written assignments.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.

ON CAMPUS
TypeDescriptionValue
TestTest20%
PresentationPresentation20%
ExaminationFinal Examination60%
ONLINE
TypeDescriptionValue
AssignmentAssignment20%
AssignmentAssignment20%
ExaminationFinal Examination60%

Text References

  • ^ Schaltegger, S., & Burritt, R. (2000). Contemporary environmental accounting: Issues, concepts and practice (2nd ed.). Sheffield: Greenleaf.

^ Mandatory reference


Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

ACC6035|1|2