Accountability, Social Responsibility and Sustainability

Awards offering Accountability, Social Responsibility and Sustainability

This unit is offered as a part of the following awards:

• Associate Degree in Business
• Bachelor of Arts
• Bachelor of Arts and Bachelor of Applied Social Science
• Bachelor of Arts and Bachelor of Business
• Bachelor of Arts and Bachelor of Education (Secondary)
• Bachelor of Business
• Bachelor of Business and Bachelor of Ministry
• Bachelor of Business and Bachelor of Theology
• Diploma of Arts
• Undergraduate Certificate in Arts
• Undergraduate Certificate in Business Studies

Unit Content

Outcomes

1. Describe and discuss the key components of accounting and reporting in the public and NFP sector; 
2. Critically evaluate the impact of Australia's adoption of the International Financial Reporting Standards (IFRS) for public sector entities; 
3. Appraise and critique the audit of public sector and NFP entities; 
4. Demonstrate an understanding of government and not-for-profit (NFP) accounting and accountability, in light of a Christian worldview; 
5. Identify and critically appraise how non-financial performance measures are being used in Australian entities, such as Corporate Social Responsibility (CSR), Environmental and Sustainability reporting, as well as under the Global Reporting Initiative (GRI), Human Resource Accounting and Intellectual Capital Reporting; 
6. Demonstrate an advanced comprehension of the performance management issues in government and Non-Government (NGO) entities; 
7. Evaluate and critique contemporary issues and developments in global reporting such as bench marking, balanced scorecard, triple bottom line and sustainability reporting. 

Subject Content

1. Introduction: Government, Public Sector, and NFP reporting and accountability 
2. Accountability and performance reporting in the Public Sector 
3. The basis of public sector accounting and Whole of Government accounting 
4. Accounting for Government assets and liabilities  
5. Strategic Planning: Budgeting &Total Asset Management 
6. Public Sector audit 
7. Introduction to non-financial accounting & reporting 
8. Corporate Social Responsibility (CSR) 
9. Environmental reporting, G4 and the Global Reporting Initiative (GRI) 
10. NFP and Church accountability / reporting 
11. Sustainability and accounting 
12. Bench marking, balanced scorecard, triple bottom line and sustainability reporting

This course may be offered in the following formats

• Face-to-Face
• Distance / Global Online

Please consult your course prospectus or enquire about how and when this course will be offered next at Alphacrucis University College.

Assessment Methods

1. Written Evaluation/Analysis (20%)
2. Written Report (40%)
3. Final Exam (40%)

Prescribed Text

Gray, R.H. Adams, C.A. & Owen, D. (2014). Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment.  Pearson UK.
Please consult your instructor before purchasing textbooks