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Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
MSc in Accounting, Audit & Control
- Crédits ECTS: 2.00
Training officer(s)
L.BOUTEN
Stakeholder(s)
L.BOUTEN
Présentation
Prerequisite
Basic knowledge of accounting
Goal
- explain and discuss definitions of CSR / sustainability / accountability
- explain and discuss the theoretical foundations of social and environmental accounting
- describe and critically assess new developments in CSR reporting
- describe and critically assess sustainability assurance reports and sustainability assurance processes
- desribe and critically assess the integration of CSR in management accounting systems
- formulate recommendations in the field of social and environmental accounting
- design social and environmental management accounting tools
- solve professional dilemmas using concepts of CSR and ethics (AACSB AoL 2.B)
- generate sustainable solutions for organizations(AACSB AoL 2.C)
- construct expert knowledge from cutting-edge information (AACSB AoL 5.B)
- effectively apply in-depth specialized knowledge to take advantage of contemporary opportunities in their professional field (AACSB AoL 7.C)
Hence, the students will have greater awareness about the following ESRS topics:
- implementation of ESRS issues in accounting systems
- the nature of ESRS disclosures
- the sustainability assurance process
- explain and discuss the theoretical foundations of social and environmental accounting
- describe and critically assess new developments in CSR reporting
- describe and critically assess sustainability assurance reports and sustainability assurance processes
- desribe and critically assess the integration of CSR in management accounting systems
- formulate recommendations in the field of social and environmental accounting
- design social and environmental management accounting tools
- solve professional dilemmas using concepts of CSR and ethics (AACSB AoL 2.B)
- generate sustainable solutions for organizations(AACSB AoL 2.C)
- construct expert knowledge from cutting-edge information (AACSB AoL 5.B)
- effectively apply in-depth specialized knowledge to take advantage of contemporary opportunities in their professional field (AACSB AoL 7.C)
Hence, the students will have greater awareness about the following ESRS topics:
- implementation of ESRS issues in accounting systems
- the nature of ESRS disclosures
- the sustainability assurance process
Presentation
Introduction: Understanding CSR and accountability
PART 1: CSR reporting: trends and frameworks
PART 2: Assurance practices in relations to CSR reporting
PART 3: CSR & Management accounting
PART 1: CSR reporting: trends and frameworks
PART 2: Assurance practices in relations to CSR reporting
PART 3: CSR & Management accounting
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 16,00 | ||
| Travail personnel | |||
| Group Project | 25,00 | ||
| Charge de travail personnel indicative | 9,00 | ||
| Overall student workload | 50,00 | ||
Evaluation
The assessment consists of three parts: (i) participation, (ii) case studies and a final project.
Following the results of a peer assessment, different group members might obtain different grades for the project.
Following the results of a peer assessment, different group members might obtain different grades for the project.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 16,00 | 1 | 20,00 |
| Autres | |||
| Projet Collectif | 0,00 | 1 | 60,00 |
| Etude de cas | 0,00 | 2 | 20,00 |
| TOTAL | 100,00 | ||
Ressources
Internet resources