Course Description
Course Name
Issues in Social and Environmental Accounting
Session: VGSS3122
Hours & Credits
20 SCQF Credits
Prerequisites & Language Level
Taught In English
- There is no language prerequisite for courses at this language level.
Overview
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.
The aim of this course is to develop students? understanding of the relationship between accounting, accountability, economy and society. In so doing the course aims to 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.
*Course content subject to change