This unit explores the theory and practice of organisational sustainability, focusing specifically on the role of accounting techniques and accountants. Statements from an organisation that it is addressing 'sustainability' may reflect a diversity of concerns, initiatives, and impacts. Organisational sustainability may include initiatives focused on climate change, carbon pollution, water, waste, rethinking the product-base, along with initiatives targeted to employees, customers, investors and/or the broader community. Consideration is initially given to what sustainability can mean, specifically framed within the context of accounting. As such, the unit reviews issues such as sustainability reporting, management control and accounting of sustainability related impacts, assurance of sustainability reporting, and investor analysis. The unit engages closely with published academic research, considering the theory of sustainability accounting, and contrasting this with empirical insights into the realities and challenges in practice. In so doing, the unit encourages a critical lens to explore questions including how accounting tools might enhance control and decision making, and more fundamentally, how can or should organisations and accounting contribute to a more sustainable planet.
one 3 hour workshop that integrates part formal delivery and promotes critical thinking and problem solving
individual research focus (30%); group research assignment and presentation (20%); final exam (50%)
Completion of the stated prerequisites will be sufficient for students to perform at the expected academic level for a 3000 level UoS
ACCT2011 and (ACCT2012 or ACCT2019)