[ 480MABAFSAU19 ] IK (*)Financial Accounting and Sustainability Accounting

(*) Leider ist diese Information in Deutsch nicht verfügbar.
Workload Ausbildungslevel Studienfachbereich VerantwortlicheR Semesterstunden Anbietende Uni
3 ECTS M1 - Master 1. Jahr Betriebswirtschaftslehre Dorothea Greiling 2 SSt Johannes Kepler Universität Linz
Quellcurriculum Masterstudium Management in Polymer Technologies (MPT) 2019W
Ziele (*)The students are able to present, discuss, analyze and reflect key concepts of corporate finance, financial and sustainability accounting as well as sustainability finance
Lehrinhalte (*)
  • Financial decision making in enterprises
  • Financial accounting and decision making
  • Sustainability accounting and corporate decision making
  • Sustainability finance and corporate decision making
Beurteilungskriterien (*)Oral participation, oral presentations (40%) and written students' assignments (60%)
Lehrmethoden (*)Case studies, students projects, classroom and group discussions, term papers
Abhaltungssprache Englisch
Literatur (*)main book:

''Accounting and Finance for Non Specialists, Atrill, McLaney, Pearson, ISBN: 978-1-292-24403-7''

articles (will be supplied in Moodle):

Baumann, S., Lehner, O. M., et al. (2015). A push-and-pull factor model for environmental management accounting: a contingency perspective. Journal of Sustainable Finance & Investment, 5(3), 155-177.

Murray, A., Skene, K., & Haynes, K. (2017). The circular economy: An interdisciplinary exploration of the concept and application in a global context. Journal of Business Ethics, 140(3), 369-380.

Siew, R. Y. (2015). A review of corporate sustainability reporting tools (SRTs). Journal of environmental management, 164, 180-195.

Thijssens, T., Bollen, L., & Hassink, H. (2016). Managing sustainability reporting: many ways to publish exemplary reports. Journal of Cleaner Production, 136, 86-101.

Bebbington, J., Russell, S., & Thomson, I. (2017). Accounting and sustainable development: Reflections and propositions. Critical Perspectives on Accounting, 48, 21-34.

Lehrinhalte wechselnd? Nein
Sonstige Informationen (*)To pass the IK a minimum attendance of 80% is required
Äquivalenzen (*)WKMPGIKFATA: IK Finance, Accounting and Taxation (3 ECTS)
Teilungsziffer 30
Zuteilungsverfahren Zuteilung nach Vorrangzahl