| Lernergebnisse |
Kompetenzen |
| (*)Students are able to apply financial and sustainability accounting principles to analyze business
transactions, assess financial and sustainability performance, and make informed decisions that
enhance business strategy and corporate accountability.
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| Fertigkeiten |
Kenntnisse |
(*)- Learning Outcome 10 (LO10): Analyze and interpret financial statements to identify strengths,
weaknesses, and opportunities in a company’s financial position.
- Learning Outcome 11 (LO11): Perform ratio analysis to derive insights into business performance and
support strategic decision-making.
- Learning Outcome 12 (LO12): Assess and recommend strategies to manage sustainability risks and
capitalize on opportunities in line with business objectives
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(*)- Financial Accounting
- Learning Outcome 1 (LO1): Define and apply key financial accounting terms in professional contexts.
- Learning Outcome 2 (LO2): Analyze and explain the effects of business transactions on the balance
sheet, income statement, and cash flow statement.
- Learning Outcome 3 (LO3): Evaluate and apply methods for assessing inventory and calculating
depreciation, demonstrating their impact on financial statements.
Learning Outcome 4 (LO4): Decide, calculate, interpret, and apply key financial ratios to assess
business performance and inform strategic decisions.
- Sustainability Accounting
- Learning Outcome 5 (LO5): Assess and evaluate the financial impacts of sustainability initiatives, such
as energy efficiency programs, carbon reduction strategies, and circular economy models.
- Learning Outcome 6 (LO6): Analyze and critically evaluate how sustainability accounting fosters
transparency, stakeholder trust, and corporate accountability.
- Learning Outcome 7 (LO7): Identify sustainability-related risks (e.g., climate change, resource
scarcity) and opportunities (e.g., green investments), and evaluate their implications for financial and
business strategies.
- Learning Outcome 8 (LO8): Use and analyze financial and non-financial data to assess and compare
a company’s sustainability performance over time and against benchmarks.
- Learning Outcome 9 (LO9): Evaluate sustainability factors in financial decisions and business
strategies to address challenges and leverage opportunities effectively.
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| 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.
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