ACC8104 Management Accounting for Sustainable Development (FOBUS)

Units 1.0 (Accounting) Band 3A

Students are required to have access to a personal computer, e-mail capabilities and Internet access to USQConnect. Current details of computer requirements can be found at <http://www.usq.edu.au/business/aboutfob.htm>.

Synopsis

Concerns about the survival of planet earth and the role played by organisations in creating a sustainable environment have triggered the need for information that is useful for formulating strategy and making decisions. While much work has been undertaken by the accounting profession to improve corporate reporting to stakeholders that includes environment impacts, little has been progressed on internal accounting systems that capture impacts in both financial and physical metrics. This course is designed to provide the necessary skills for managers that want to develop sustainable management accounting systems that will capture appropriate data to be able to report sustainability performance measures to management. Information reported can then be used for strategies and make decisions that will improve their long-term sustainable development.