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ACC8104 Environmental Management Accounting

Semester 2, 2012 External Toowoomba
Units : 1
Faculty or Section : Faculty of Business and Law
School or Department : School of Accounting, Economics and Finance
Version produced : 30 December 2013

Contents on this page


Examiner: Terese Fiedler
Moderator: Geoff Slaughter

Other requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at


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. This course is designed to provide the necessary skills for managers to obtain such information. It will help decision makers incorporate environmental costs in their management of processes and products, supply chain, investment, performance appraisal and greenhouse emissions trading. Environmental management accounting allows decision makers to access information which may lead to increased cost savings and reductions in an organisation's environmental impact. With the skills provided in this course managers will have the opportunity to increase their organisation's performance both in financial and environmental terms.


On successful completion of this course, students should be able to:

  1. understand and articulate the benefits of environmental management accounting in improving organisational performance and sustainability
  2. demonstrate problem-solving skills through the use of environmental management accounting skills necessary to advise and assist management in the sustainable strategy, planning, decision making and control of organisations
  3. demonstrate written communication skills by planning and writing a report
  4. demonstrate ethical research and inquiry by including an ethical dimension in problem-solving activities
  5. demonstrate academic and professional literacy through the research of current issues and debates in environmental management accounting through the examination of techniques, theories, and research
  6. demonstrate an understanding of sustainable practice in relation to how environmental management accounting issues flow through communities, economies and the environment.


Description Weighting(%)
1. Introduction to environmental management accounting (EMA) 10.00
2. Applying EMA 10.00
3. Material flow balance 10.00
4. Costing systems 10.00
5. Supply chain and EMA 10.00
6. Environmental investment appraisal 10.00
7. Environmental performance appraisal 10.00
8. Carbon restriction and EMA 10.00
9. EMA links to environmental financial accounting 10.00
10. Emerging issues 10.00

Text and materials required to be purchased or accessed

ALL textbooks and materials available to be purchased can be sourced from USQ's Online Bookshop (unless otherwise stated). (

Please contact us for alternative purchase options from USQ Bookshop. (

  • There is no set text for this course. Students will be directed to readings on the Study Desk.

Reference materials

Reference materials are materials that, if accessed by students, may improve their knowledge and understanding of the material in the course and enrich their learning experience.
  • Institute of Charted Accountants Australia at
  • International Federation of Accountants, International Guidance Document, Environmental Management Accounting at
  • Students are expected to refer to relevant professional and academic journals to enhance their knowledge. For completion of the assignments, students are to refer to recommended references cited below. Some of the journals in various university libraries that would be of interest include: Journal of Cost Management; Journal of Management Accounting Research, (AAA); Management Accounting Research, (CIMA); Accounting, Auditing and Accountability Journal; The European Accounting Review; Ecological Economics; Environmental Modelling and Software; Journal of Accounting Education; Journal of Accounting, Auditing and Performance Evaluation; Accounting Forum; Business Strategy and the Environment; Journal of Cleaner Production.
  • United Nations Division for Sustainable Development 2001, Environmental management accounting: procedures and principles, United Nations, New York at

Student workload requirements

Activity Hours
Assessments 30.00
Directed Study 52.00
Private Study 83.00

Assessment details

Description Marks out of Wtg (%) Due Date Notes
ASSIGNMENT 1 - ESSAY 100 20 10 Aug 2012
ASSIGNMENT 2 - REPORT 100 50 24 Sep 2012
ASSIGNMENT 3 - CASE STUDY 100 30 29 Oct 2012

Important assessment information

  1. Attendance requirements:
    If you are an international student in Australia, you are advised to attend all classes at your campus. For all other students, there are no attendance requirements for this course. However, it is the students' responsibility to study all material provided to them or required to be accessed by them to maximise their chance of meeting the objectives of the course and to be informed of course-related activities and administration.

  2. Requirements for students to complete each assessment item satisfactorily:
    To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks. (Depending upon the requirements in Statement 4 below, students may not have to satisfactorily complete each assessment item to receive a passing grade in this course.)

  3. Penalties for late submission of required work:
    If students submit assignments after the due date without prior approval of the examiner, then a penalty of 5% of the total marks gained by the student for the assignment may apply for each working day late up to ten working days at which time a mark of zero may be recorded.

  4. Requirements for student to be awarded a passing grade in the course:
    To be assured of receiving a passing grade a student must achieve at least 50% of the total weighted marks available for the course.

  5. Method used to combine assessment results to attain final grade:
    The final grades for students will be assigned on the basis of the aggregate of the weighted marks obtained for each of the summative assessment items in the course.

  6. Examination information:
    There is no examination in this course.

  7. Examination period when Deferred/Supplementary examinations will be held:
    Not applicable.

  8. University Student Policies:
    Students should read the USQ policies: Definitions, Assessment and Student Academic Misconduct to avoid actions which might contravene University policies and practices. These policies can be found at

Assessment notes

  1. Assignments: (i) The due date for an assignment is the date by which a student must despatch the assignment to the USQ. The onus is on the student to provide proof of the despatch date, if requested by the examiner. (ii) Students must retain a copy of each assignment submitted for assessment. This must be produced within 24 hours if required by the examiner. (iii) The examiner may grant an extension of the due date of an assignment in extenuating circumstances. Computer systems failure will not be valid grounds for applications for extension of assignment due dates. If students wish to claim extenuating circumstances then they shall provide validated documentary evidence explaining the circumstances prior to relevant due date. The examiner shall consider the statement and decide on the outcome. No extension will be granted if an extension is applied for after the due date of the assignment. A request for an extension included with the late assignment will not be granted. (iv) No extension will be granted after the solution and results have been made available to students. (v) Assignments are to be submitted in accordance with assignment instructions provided or as directed by the examiner.

  2. Referencing in assignments: Harvard (AGPS) is the referencing system required in this course. Students should use Harvard (AGPS) style in their assignments to format details of the information sources they have cited in their work. The Harvard (AGPS) style to be used is defined by the USQ Library's referencing guide at

  3. Course weightings: Course weightings of topics should not be interpreted as applying to the number of marks allocated to any aspects of the assessment assessing those topics.

  4. Deferred work: Students who, for medical, family/personal, or employment-related reasons, are unable to complete an assignment at the scheduled time may apply to defer an assessment in a course. Such a request must be accompanied by appropriate supporting documentation. A temporary grade of IDM (Incomplete Deferred Make-up) may be awarded.

Other requirements

  1. Computer and software requirements will be outlined in the Introductory book.

  2. Students are required to have or have access to a personal computer system and any required software (see above) that are fully operational PRIOR to the commencement of the semester in which the course is offered. Systems failure will not be valid grounds for applications for extension of assignment due dates. Ensure backups are regularly maintained on external storage media, for example, CD, USB drive or floppy disk.

  3. Students will require access to email and Internet access to UConnect for this course.

  4. Some presentations will be made by students using the Wimba Live Classroom connection. For this, students will require a headset (microphone and speakers) and a webcam if they wish to be seen.