Accounting for Sustainable Development (5op)

Osaamistavoitteet

You can discuss professionally and with right terms concerning environmental reporting, accounting, and auditing. You have the ability to appraise conventional accounting as a means of discharging the public interest commitment of the accounting profession and to understand the relationship between accounting and social responsibility. 

Sisältö

What does social and environmental accounting and reporting mean? What are the methods used in social and environmental reporting, accounting and auditing in practice as well as in social bookkeeping? How can you incorporate environmental factors into capital investment appraisal and life cycle analysis? How to use inventory approach, sustainable cost approach and resource flow-through / input-output approach?  

Edeltävä osaaminen

Accounting for Decision Making or Basic accounting course

Arviointikriteerit, hyvä (3)

a. use professional vocabulary and concepts in an expert way in different situations. b. evaluate information sources critically. c. work as team members in working life expert duties and identify and describe the problems of the professional field. g. apply critically the ethical principles of the professional field in different situations.