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Unit information: Accountability and Accounting for Sustainability in 2022/23

Please note: It is possible that the information shown for future academic years may change due to developments in the relevant academic field. Optional unit availability varies depending on both staffing, student choice and timetabling constraints.

Unit name Accountability and Accounting for Sustainability
Unit code EFIMM0015
Credit points 15
Level of study M/7
Teaching block(s) Teaching Block 2 (weeks 13 - 24)
Unit director Professor. Cooper
Open unit status Not open
Units you must take before you take this one (pre-requisite units)


Units you must take alongside this one (co-requisite units)


Units you may not take alongside this one
School/department School of Accounting and Finance
Faculty Faculty of Social Sciences and Law

Unit Information

This unit will acquaint students with the nature and scope of alternative forms of accountability which goes beyond the traditional accounting model. Development of such alternative forms of corporate accountability is considered essential in the modern business world as is evidenced by the publication of substantial CR (Corporate Responsibility)/sustainability reports by more than 90% of the G250 companies (KPMG, 2015). Students will learn the theory and practice of accounting for sustainability with insights into real life corporate practices in this area.

Your learning on this unit

On completion of the unit students should be able to:

1. Discuss and critically evaluate alternative forms of accountability.

2. Discuss the different theoretical perspectives that underpin accountability and accounting for sustainability.

3. Critically evaluate the practice of accounting for sustainability from different perspectives.

How you will learn

Teaching will be delivered through a combination of synchronous and asynchronous sessions including lectures, tutorials, drop-in sessions, discussion boards and other online learning opportunities

How you will be assessed

This unit will be assessed by group coursework 20% and exam 80%


If this unit has a Resource List, you will normally find a link to it in the Blackboard area for the unit. Sometimes there will be a separate link for each weekly topic.

If you are unable to access a list through Blackboard, you can also find it via the Resource Lists homepage. Search for the list by the unit name or code (e.g. EFIMM0015).

How much time the unit requires
Each credit equates to 10 hours of total student input. For example a 20 credit unit will take you 200 hours of study to complete. Your total learning time is made up of contact time, directed learning tasks, independent learning and assessment activity.

See the Faculty workload statement relating to this unit for more information.

The Board of Examiners will consider all cases where students have failed or not completed the assessments required for credit. The Board considers each student's outcomes across all the units which contribute to each year's programme of study. If you have self-certificated your absence from an assessment, you will normally be required to complete it the next time it runs (this is usually in the next assessment period).
The Board of Examiners will take into account any extenuating circumstances and operates within the Regulations and Code of Practice for Taught Programmes.