[ 480MABAFSAU19 ] IK Financial Accounting and Sustainability Accounting

Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M1 - Master's programme 1. year Business Administration Dorothea Greiling 2 hpw Johannes Kepler University Linz
Detailed information
Original study plan Master's programme Management in Polymer Technologies (MPT) 2019W
Objectives The students are able to present, discuss, analyze and reflect key concepts of corporate finance, financial and sustainability accounting as well as sustainability finance
  • Financial decision making in enterprises
  • Financial accounting and decision making
  • Sustainability accounting and corporate decision making
  • Sustainability finance and corporate decision making
Criteria for evaluation Oral participation, oral presentations (40%) and written students' assignments (60%)
Methods Case studies, students projects, classroom and group discussions, term papers
Language English
Study material 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.

Changing subject? No
Further information To pass the IK a minimum attendance of 80% is required
Corresponding lecture WKMPGIKFATA: IK Finance, Accounting and Taxation (3 ECTS)
On-site course
Maximum number of participants 30
Assignment procedure Assignment according to priority