YLAS2150 Social and Environmental Accounting (6 op)

Opinnon taso:
Syventävät opinnot
Arviointiasteikko:
0-5
Suorituskieli:
englanti
Vastuuorganisaatio:
Jyväskylän yliopiston kauppakorkeakoulu
Opetussuunnitelmakaudet:
2024-2025, 2025-2026, 2026-2027, 2027-2028

Kuvaus

The challenging relationship between accounting and sustainability, including social and environmental issues. Sustainability accounting and organizational decison-making, sustainability reporting and disclosure.

The course is related to several UN Sustainable Development Goals (SDGs), most notably: SDG 12 Responsible Consumption and Production; SDG 16 Peace, Justice and Strong Institutions. 

Osaamistavoitteet

On successful completion of the course, the student should be able to:
- apply the social and environmental accounting methods;
- describe the role of accounting information in the environmental management and in corporate stakeholder management;
- explain the content, politics and the nature of the social and environmental accounting;
- analyze how the accounting may be part of the solution as well as part of the problem in social and environmental issues;
- evaluate the potential and limitations of accounting in social and environmental issues.


Developing meta skills: creativity, self-reflection, problem-solving, critical thinking, time management, cooperation and data literacy.

Esitietojen kuvaus

YTTP1130 Laskentatoimen perusteet / YTTP2130 Introduction to Accounting

Suositellut esitiedot

Oppimateriaalit

Scientific articles specified by the lecturer(s).

Kirjallisuus

  • Laine, M., Tregidga, H. & Unerman, J. 2021. Sustainability Accounting and Accountability. Routledge. (e-book)

Suoritustavat

Tapa 1

Kuvaus:
Lectures, exercises and assignments.
Arviointiperusteet:
Written assignment
Opetusajankohta:
Periodi 1
Valitaan kaikki merkityt osat
Suoritustapojen osat
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Osallistuminen opetukseen (6 op)

Tyyppi:
Osallistuminen opetukseen
Arviointiasteikko:
0-5
Suorituskieli:
englanti
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