[ 515MASUSTSK20 ] KS Sustainable Management Accounting

(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B2 - Bachelor's programme 2. year Business Administration Dorothea Greiling 2 hpw Johannes Kepler University Linz
Detailed information
Original study plan Bachelor's programme (*)Betriebswirtschaftslehre 2021W
Objectives (*)
  • 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.
Subject (*)
  • 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
Criteria for evaluation (*)Exam and class assignments/active participation
Methods (*)Lectures, in-class discussions, case studies
Language English and French
Study material (*)
  • Bebbington J., Unerman, J., O'Dwyer B., 2014, Sustainability Accounting and Accountability, 2. Auflage, London
  • Selected current articles of leading academic journals
Changing subject? No
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority