UnitLevel 5Postgraduate

ACX5800 Accounting for climate change

Faculty of Business and Economics

ACX5800 Accounting for climate change is a level 5, 6-credit-point, postgraduate 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 ACX5800

Prohibitions

You can't enrol if you have passed any of these.

After ACX5800

No unit lists ACX5800 as a prerequisite in the 2026 handbook.

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 periodCampusMode
First semesterCaulfieldOn campus

Assessment

  • Project
    45%
  • Presentation
    40%
  • Quiz / Test
    15%

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. 1

    evaluate the role of accounting in addressing climate change and related issues

  2. 2

    examine the historical and current national and international developments in accounting standard setting and assurance on climate change

  3. 3

    examine the historical and current national and international developments in accounting standard setting and assurance on climate change

  4. 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. 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 approachSimulation or virtual practice
  • Teaching approachActive learning
  • Teaching approachField trips
  • Teaching approachEnquiry-based learning
  • Teaching approachProblem-based learning
  • Teaching approachResearch activities
  • Teaching approachCase-based teaching

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 allows you to engage in guided, immersive experiences to develop relevant skills, knowledge and attitudes through simulation or virtual practice.

This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.

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 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 allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.

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.

Learning resources

Technology resources

There may be an additional cost associated with purchasing a physical and/or virtual calculator. Specific details will be provided in the Learning Management System by commencement of Orientation week.

Where it fits

ACX5800 is part of 1 area of study in the 2026 handbook.

Contacts

Chief Examiners
Dr Annemarie Conrath-Hargreaves

Common questions

What are the prerequisites for ACX5800?

ACX5800 has no prerequisites.

When is ACX5800 offered?

In 2026, ACX5800 runs in Semester 1 at Caulfield.

How much work is ACX5800?

The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.

Does ACX5800 have an exam?

No. ACX5800 has 3 assessment tasks and no exam.

Which majors and minors include ACX5800?

ACX5800 is part of Sustainable business.

More details

Credit points
6
Level
5
Study level
Postgraduate
Faculty
Faculty of Business and Economics
Organisational unit
Department of Accounting
Type
Coursework
EFTSL
0.125
Student contribution
SCA Band 4
Study abroad
Available
Handbook years
20232024202520262027