The course begins with the basic concepts of accounting. We look at the main financial statements: balance sheet, income statement, and statement of cash flows. The course continues with the basic concepts of accounting for sustainability. We look at the evolution of CSR, relations with stakeholders and social and environmental reporting.
Winfield, J., Graham, M., & Miller, T. (2021). Understanding Financial Accounting, A guide for non-specialists. Oxform: Oxford University Press.
Laine, M., Tregidga, H., & Unerman, J. (2021). Sustainability Accounting and Accountability. Third edition. London: Routledge.
Lecture slides and any other materials referenced during the lectures.
Obiettivi Formativi
he objective is to help students become readers of the financial reports and sustainability reports. The course focuses on the development, analysis and use of these reports. It also provides an understanding of what these reports contain, what assumptions and concepts accountants use to prepare them, and why they use those assumptions and concepts. A solid understanding of the fundamentals covered in this course enable students to do well in more advanced accounting and sustainability courses.
Prerequisiti
The course is intended for students with no previous exposure to financial and sustainability accounting. Thus, no prerequisite is necessary.
Metodi Didattici
The teaching methodology is specifically tailored to enable students’ active participation and engagement. The number of traditional lectures is limited to the exposition of theoretical constructs each topic, which will then be further investigated through alternative teaching methodology. These include flipped classroom, tutorials, group projects, and seminars.
Altre Informazioni
See additional information (especially grading policy) at the official online repository e-l.unifi.it
Modalità di verifica apprendimento
Final grades will be determined as follows:
• Group project 1 10%
• Group project 2 10%
• Homework 10%
• Midterm Exam 1 15%
• Midterm Exam 2 15%
• Final Exam 30%
• Class Participation 10%
• Total Grades 100%
Programma del corso
he course begins with the basic concepts of accounting. We look at the main financial statements: balance sheet, income statement, and statement of cash flows. Particular attention is paid to how these statements relate to each other and how they provide information about the financial health of a company. We then cover specific items from the financial statements and apply financial statement analysis whenever possible.
The course continues with the basic concepts of accounting for sustainability. We look at the evolution of CSR, relations with stakeholders and social and environmental reporting. Particular attention is paid to the sustainability reporting process, the framework used in this task, and the assurance of sustainability information.