ACX2900 Accounting for sustainability
Faculty of Business and Economics
ACX2900 Accounting for sustainability is a level 2, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2024 in Semester 2 at Clayton. It has no prerequisites.
- Credit points
- 6
- Offered in 2024
- Semester 2
- Clayton
- Assessment
- No exam
- 1 task
- Workload
- 144 hours
- per semester
This is the 2024 handbook entry. See the 2027 entry.
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Requisites
Before ACX2900
No prerequisites or corequisites besides the enrolment rules below.
After ACX2900
No unit lists ACX2900 as a prerequisite in the 2024 handbook.
Enrolment rules
You must have completed 24 credit points of study to undertake this unit.
To be successful in this unit, background knowledge and application of maths is required at the equivalent of VCE Year 12 level. You may have satisfied this by completing relevant prerequisite unit/s, or you have covered relevant topics in your final years of secondary study. You should self-assess your maths competency prior to enrolling in this unit.
Equivalent units
The same content under another code. Only one of them counts.
Overview
Business is facing increased scrutiny with respect to the sustainability implications of its operations. Against this setting, companies are exploring ways in which enhancing sustainability performance creates organisational value. This unit focuses on the ways in which sustainability impacts on the core functions performed by professionals in accounting and business. It considers both external and internal reporting aspects of corporate social and environmental sustainability, and the ways in which such information can be incorporated into decisions made within the entity. The implications of such information for the assurance function are also explored.
Offerings in 2024
| Teaching period | Campus | Mode |
|---|---|---|
| Second semester | Clayton | On campus |
Assessment
- Within semester assessment100%
Learning outcomes
When you finish this unit, you should be able to:
- 1
critically evaluate the most common reporting frameworks used by organisations to report the sustainability implications of their operations
- 2
critically evaluate the implications of government policy relating to the reporting of sustainability implications of corporate operations
- 3
evaluate the factors effecting sustainability reporting by diverse organisations
- 4
demonstrate an understanding of Environmental Management Systems and their implications for environmental performance measurement
- 5
evaluate the factors effecting assurance of sustainability reports.
Workload and teaching
- Workshops36 hours
- Teaching approachCase-based teaching
- Teaching approachEnquiry-based learning
- Teaching approachSimulation or virtual practice
- Teaching approachResearch activities
- Teaching approachProblem-based learning
- Teaching approachWork-integrated learning
- Teaching approachActive learning
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
This unit includes case-based teaching, where you apply your knowledge and engage in analytical and reflective thinking to solve complex contextual scenarios. Activities are often designed so that there is not one clear answer, but you need to work together to examine, analyse and make decisions to resolve the situation.
This unit engages you in enquiry-based learning, where you will be encouraged to use your own knowledge to develop and engage in a process of enquiry, study and research to identify areas to be investigated and an approach to doing so.
This unit allows you to engage in guided, immersive experiences to develop relevant skills, knowledge and attitudes through simulation or virtual practice.
This unit allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.
This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.
This unit provides you with the opportunity to engage in work-integrated learning to incorporate professional and industry experience into your studies.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
Where it fits
ACX2900 is part of 4 areas of study in the 2024 handbook.
Contacts
- Chief Examiners
- Dr Lu Yang
Common questions
What are the prerequisites for ACX2900?
ACX2900 has no prerequisites, but enrolment rules apply.
When is ACX2900 offered?
In 2024, ACX2900 runs in Semester 2 at Clayton.
How much work is ACX2900?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACX2900 have an exam?
No. ACX2900 has 1 assessment task and no exam.
Which majors and minors include ACX2900?
ACX2900 is part of Accounting; and Sustainability and responsible management.