ACX3800 Accounting for climate change
Faculty of Business and Economics
ACX3800 Accounting for climate change is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2026 in Semester 1 at Caulfield. It has no prerequisites.
- Credit points
- 6
- Offered in 2026
- Semester 1
- Caulfield
- Assessment
- No exam
- 3 tasks
- Workload
- 144 hours
- per semester
This is the 2026 handbook entry. See the 2027 entry.
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Requisites
Before ACX3800
Prohibitions
You can't enrol if you have passed any of these.
After ACX3800
No unit lists ACX3800 as a prerequisite in the 2026 handbook.
Enrolment rules
You must have completed 24 credit points of study to undertake this unit.
Equivalent units
The same content under another code. Only one of them counts.
Overview
This unit focuses on the key role that accounting plays in addressing climate change issues. It provides opportunities to develop accounting competencies within the broader professional context that include, but are not limited to: (a) the communication of climate change issues in financial and non-financial reports; (b) the impact of accounting and assurance in addressing climate change; (c) the strategic perspective on climate change risks facing national and international corporations; (d) economic effects of disclosures and reporting; (e) importance of enforcement for real-effects of reporting regulation; (f) management compensation issues; (g) role of management accounting in analysis and decision-making, and; (h) the role of information and communications technology (ICT) in supporting sustainability.
Offerings in 2026
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Caulfield | On campus |
Assessment
- Project45%
- Presentation40%
- Quiz / Test15%
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Learning outcomes
When you finish this unit, you should be able to:
- 1
evaluate the role of accounting in addressing climate change and related issues
- 2
examine the historical and current national and international developments in accounting standard setting and assurance on climate change
- 3
evaluate opportunities and challenges of integrating information on climate change and associated risks into financial reporting, management information, and decision-making systems
- 4
understand how information and communications technology (ICT) (e.g., via data collection and analytics) can help address climate change issues, including green IT, social media, internet of things, and smart technologies
- 5
apply critical thinking, problem solving, team work, and communication skills to individual and / or group activities dealing with climate change issues.
Workload and teaching
- Applied sessions3 hours
- Seminars36 hours
- Teaching approachCase-based teaching
- Teaching approachSimulation or virtual practice
- Teaching approachProblem-based learning
- Teaching approachField trips
- Teaching approachEnquiry-based learning
- Teaching approachActive learning
- Teaching approachResearch activities
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 allows you to engage in guided, immersive experiences to develop relevant skills, knowledge and attitudes through simulation or virtual practice.
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 opportunities to participate in experiential learning by visiting cultural, geographical and/or industrial sites relevant to your studies.
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 engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
This unit allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.
Learning resources
Resources
Where it fits
ACX3800 is part of 3 areas of study in the 2026 handbook.
Contacts
- Chief Examiners
- Dr Annemarie Conrath-Hargreaves
Common questions
What are the prerequisites for ACX3800?
ACX3800 has no prerequisites, but enrolment rules apply.
When is ACX3800 offered?
In 2026, ACX3800 runs in Semester 1 at Caulfield.
How much work is ACX3800?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACX3800 have an exam?
No. ACX3800 has 3 assessment tasks and no exam.
Which majors and minors include ACX3800?
ACX3800 is part of Accounting; and Sustainability and responsible management.