| Ziele |
(*)As 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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| 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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