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| Detailinformationen |
| Quellcurriculum |
Masterstudium Sustainability and Plastics Management (SPM) 2026W |
| Lernergebnisse |
Kompetenzen |
| (*)Students are able to evaluate business transactions, inventory valuation methods, depreciation
calculations, and sustainability factors in the context of financial reporting and business strategy,
applying relevant accounting principles and sustainability frameworks.
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| Fertigkeiten |
Kenntnisse |
(*)- Learning Outcome 9 (LO9): Apply analytical techniques to evaluate financial and non-financial data in order to support decision-making processes related to financial performance and sustainability strategy.
- Learning Outcome 10 (L10): Demonstrate competence in preparing and interpreting financial statements and sustainability reports using relevant accounting principles and reporting standards.
- Learning Outcome 11 (L11): Integrate financial and sustainability considerations into accounting practices and business decisions by connecting key financial ratios with ESG-related factors.
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(*)- Learning Outcome 1 (LO1): Recall the key terms and principles of financial accounting and their correct application in professional contexts.
- Learning Outcome 2 (LO2): Explain the effects of basic business transactions on the balance sheet, income statement, and cash flow statement.
- Learning Outcome 3 (LO3): Explain methods for assessing inventory and calculating depreciation, explain the concept of bad debt expense, describe methods for estimating and recording uncollectible accounts, and their impact on financial reporting.
- Learning Outcome 4 (LO4): Describe basic techniques for analyzing financial statements and explain their importance for evaluating a company's financial position.
- Learning Outcome 5 (LO5): Recall key financial ratios and explain their interpretation in evaluating business performance.
- Learning Outcome 6 (LO6): Recall the basic concepts, principles, and frameworks of sustainability accounting.
- Learning Outcome 7 (LO7): Explain how sustainability accounting fosters transparency, stakeholder trust, and corporate accountability.
- Learning Outcome 8 (LO8): Recognize typical sustainability risks (e.g., climate change, resource scarcity) and opportunities (e.g., green investments).
- Learning Outcome 9 (LO9): Recall methods for analyzing financial and non-financial data to evaluate a company's sustainability performance over time and in comparison with benchmarks.
- Learning Outcome 10 (LO10): Explain how sustainability factors influence financial decisions and how they can be integrated into business strategies
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| Beurteilungskriterien |
(*)Exam (written, 1,5 hours)
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| Lehrmethoden |
(*)The course employs a variety of teaching methods to:
- maximize student motivation and engagement.
- ensure an effective and structured approach to achieving the learning objectives.
The teaching methods include:
- Lectures with teacher-centered information inputs, supported by slides and academic literature.
- Interactive discussions and collaborative learning, where students actively engage in content development.
- Application of concepts to real-world examples, demonstrating the practical relevance of financial and sustainability accounting.
- Incorporation of insights from industry experts, providing perspectives on current challenges and best practices.
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| Abhaltungssprache |
Englisch |
| Literatur |
(*)- Slides including exercises and solutions
- Short video sequences (on slide content)
- Reading material to deepen knowledge:
* Atrill, McLaney, Pearson, Accounting and Finance for Non Specialists, ISBN: 978-1-292-24403-7,
* 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.
* Pointers to additional literature on slides
(All content is provided via moodle)
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| Lehrinhalte wechselnd? |
Nein |
| Sonstige Informationen |
(*)s a management basics course the lecture is designed to introduce students with an non-business administration background into three important areas, namely basics in corporate finance, financial and sustainability accounting.
At the end of the lectures students should have a basic understanding of key concepts in corporate finance, financial accounting as well as sustainability accounting.
Specifically, they should be able to deal with the following:
- How to read and interpret a balance sheet and a P&L statement.
- How to finance a business.
- How to calculate depreciations, current assets/ liabilities and inventories.
- How to interpret financial information and calculate ratios.
- How to make investment decisions.
- Understand the nature of Sustainability Accounting and Reporting.
- Understand important concepts such as cradle2cradle, circular economy, non-financial reporting, CSR, SDGs and CO2 offsets.
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| Äquivalenzen |
(*)480MABAFATV12: VL Finance, Accounting and Taxation (3 ECTS)
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