Inhalt

[ 515MASUSTSK20 ] KS Sustainable Management Accounting

Versionsauswahl
Workload Ausbildungslevel Studienfachbereich VerantwortlicheR Semesterstunden Anbietende Uni
3 ECTS B2 - Bachelor 2. Jahr Betriebswirtschaftslehre Dorothea Greiling 2 SSt Johannes Kepler Universität Linz
Detailinformationen
Quellcurriculum Bachelorstudium Betriebswirtschaftslehre 2021W
Ziele
  • Understanding the concepts and challenges of sustainable development and corporate sustainability and their interlinkage.
  • Learning about the evolution of sustainability reporting and control.
  • Getting familiar with the different approaches how to integrate sustainability issues into organizational reporting and control.
Lehrinhalte
  • Concepts of sustainable development and corporate sustainability
  • History of reporting and control for the triple bottom line
  • Sustainability reporting approaches and frameworks
  • Sustainability management control systems
  • Challenges in sustainability reporting and control
  • Future prospects of sustainability reporting and control
Beurteilungskriterien Exam and class assignments/active participation
Lehrmethoden Lectures, in-class discussions, case studies
Abhaltungssprache English
Literatur
  • Bebbington J., Unerman, J., O'Dwyer B., 2014, Sustainability Accounting and Accountability, 2. Auflage, London
  • Selected current articles of leading academic journals
Lehrinhalte wechselnd? Nein
Präsenzlehrveranstaltung
Teilungsziffer 100
Zuteilungsverfahren Zuteilung nach Vorrangzahl