Accounting & Statistics BSc
Issues in Social and Environmental Accounting ACCFIN4017
- Academic Session: 2026-27
- School: Adam Smith Business School
- Credits: 20
- Level: Level 4 (SCQF level 10)
- Typically Offered: Semester 2
- Available to Visiting Students: Yes
- Collaborative Online International Learning: No
- Curriculum For Life: No
Short Description
This course aims to develop students' understanding of the relationship between accounting, accountability, economy and society. Students will study and critique current theory and practices of social accounting, sustainability accounting, and socially responsible investment.
Timetable
2 hours x 10 weeks of workshop
Excluded Courses
None
Co-requisites
None
Assessment
1. Written assignment, including essay; Group; 2750 words; 25%; ILOs 1-3, 7.
2. Degree exam: in-person; Individual; 120 minutes; 75%; ILOs 1-6.
Main Assessment In: April/May
Course Aims
The aim of this course is to develop students' understanding of the relationship between accounting, accountability, economy and society. In so doing the course will provide students with the opportunity to develop their ability to
■ Analyse key trends in the political economy of accounting.
■ Evaluate the research, theory and practice of social accounting, sustainability accounting, social audit, and socially responsible investment.
■ Evaluate emerging trends in social accounting and socially responsible investment, including new possibilities and forms and models of accounting and investment practice, and new regulatory initiatives and developments.
Intended Learning Outcomes of Course
By the end of this course students will be able to:
1. Evaluate critically the foundations and developments in theories and practices of corporate social responsibility, accountability, social and environmental accounting, accounting for sustainability, and socially responsible investment.
2. Evaluate critically the existing practice of social and environmental reporting, reporting on sustainability, community activities, employees and suppliers.
3. Explain and evaluate competing explanations of social and environmental accounting and sustainability reporting practice.
4. Analyse critically the similarities and differences between corporate and NGO models of organisational accountability.
5. Explain the state of existing regulation and critically evaluate the need for new regulation of social and environmental accounting.
6. Critically evaluate the role of audit in relation to social and environmental reporting.
7. Work collaboratively in a group to produce a combined piece of coursework, by liaising with other group members, allocating tasks and co-ordinating group meetings.