Unit Outline Social and Environmental Accounting BFA207 School of Accounting & Corporate Governance

Unit Outline Social and Environmental Accounting BFA207 School of Accounting & Corporate Governance

BFA207

Social and Environmental Accounting

Semester One, 2011

Unit Outline

School of Accounting & Corporate Governance

Faculty of Business

Belinda Williams

CRICOS Provider Code: 00586B

Unit Outline: Version 30 December 2010

Contact details

Unit Coordinator:

Unit coordinator:

Campus:

Email:

Phone:

Fax:

Postal Address:

Consultation hours:

Belinda Williams

Launceston

[email protected]

(03) 63243661

(03) 63243711

School of Accounting & Corporate Governance

University of Tasmania

Locked Bag 1314

Launceston

TAS 7250

Anytime via email. By appointment in

Launceston or via email with a maximum 48 hour turn around during business hours

(Mon – Fri, 9.00 am – 5.00 pm)

© The University of Tasmania 2011

Unit Outline: Version 30 December 2010

Contents

1. Unit Description

2 . Learning Outcomes and Graduate Attributes table

3.   Learning Resources Required

4. Changes to the Unit as a Result of Student Feedback

8. Assessment

9. How Your Final Result is Determined

2  

3

4  

7

 

5. Details of Teaching Arrangements 7  

6. Learning Expectations and Teaching Strategies/Approaches 8

 

7. Specific Attendance/Performance Requirements 8

8

 

 

10. Submission of Assignments and Capstone Assignment

11. Penalties

11  

12  

13

 

12.

  SETLs 14 

14. Academic Misconduct 14

 

15. Further Information and Assistance

16.

  Unit Schedule

15  

17

 

1

1. Unit Description

This is a multi-disciplinary unit that explores the social and environmental dimensions of accounting theory and practice, and the impact of accounting information on the decision making processes affecting the natural environment. The unit has an accountability focus and takes an information-user perspective, and is designed to enable student learning within a context of practical issues and case studies of Australian and international organisations.

The unit is strongly focused upon the discovery of information relevant to students of many disciplines and the enabling of responses to real environmental and social issues.

Because many environmental and social problems result from resource allocation choices, it is important that those with concerns in this area are able to use to best advantage the information that corporations provide. Whilst accounting information has many shortcomings, the role of accounting is discussed in terms of being used as a tool in achieving and supporting improved environmental and social impacts and reporting.

1.1 Prior Knowledge &/or Skills

The prerequisite for this unit is the completion of first year studies in any undergraduate degree course.

2

Learning Outcomes

Assessment Criteria – In assessing this learning outcome I will be looking at student ability to:

Identify, evaluate and compare major theories of social and environmental accounting.

Knowledge of theory development of social and environmental accounting.

Identify and evaluate the various social and environmental accounting systems and guidelines.

Evaluate the current social and environmental accounting reporting requirements and propose future opportunities for improvement.

Explain and evaluate why accountants should consider social and environmental accounting.

Think beyond financial perspectives of accounting to consider social and environmental accounting processes.

Communicate knowledge in an academic style.

Explain how to incorporate social and environmental dimensions into accounting practices.

Debate the pros and cons of incorporating social and environmental dimensions into accounting.

Identify, explain and evaluate carbon based accounting practices.

Participate and present information in online discussions

Write in a scholastic style

Undertake scholarly research, acknowledge sources of information and reference according to the Harvard conventions

Assessment

Methods

MyLO discussion

Assignment 1

Graduate Attribute Outcomes

MyLO discussion

Assignment 1

MyLO discussion

Capstone

MyLO discussion

Assignment 2

MyLO discussion

Capstone

MyLO discussion

Assignment 2

MyLO discussion

Capstone

MyLO discussion

MyLO Discussion

Assignment 1&2

Capstone

MyLO Discussion

Assignment 1&2

Capstone

The assessments in this unit have been designed to develop the following graduate attributes in students:

Knowledge – Extensive functioning knowledge of social and environmental accounting techniques and processes.

Problem solving – The ability to apply logical thinking to a range of business related problems.

An awareness of when information is needed and the capacity to locate analyse and use relevant information.

Social perspective – An awareness and understanding of the social responsibilities of accounting and governance practices and the ability to make decisions that consider sustainability and the public interest.

Communication – High level written communication skills in a range of formats, considering audience needs and appropriate to real world business situations.

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3. Learning Resources Required

3.1 Requisite Texts

There is no requisite text for this unit. Extensive course materials will be provided through an interactive CD and on MyLO, the University’s online service which is described in more detail below.

No formal face-to-face meetings are scheduled for this unit, but students are strongly encouraged to maintain contact with the Unit Coordinator through MyLO, e-mail, and telephone, and with the Unit Coordinator and other students through the MyLO chat room.

Students that are geographically close are encouraged to form local work groups.

As this unit is offered on a completely flexible basis, communication is of utmost importance.

3.2

Recommended Reading

Whilst there are few texts suitable for a unit such as this, there are several that will provide useful background information. The following contain information useful to some of the individual topics discussed. This is, however, by no means an exhaustive list, and many other useful references will be found in the university’s library. Please refer to the bibliography (contained on the CD) for a complete list of reading materials that will be used and/or referred to in this subject.

Deegan, CM, (2003) Environmental Management Accounting: an introduction and case

studies for Australia, Environment Protection Authority, Institute of Chartered

Accountants in Australia.

Deegan, CM, (2006) Australian Financial Accounting, McGraw Hill Australia Pty Ltd,

Australia.

Epstein, MJ, (1996) Measuring Corporate Environmental Performance, Irwin, Chicago.

Epstein, MJ, (2008) Making Sustainability Work – Best Practices in Managing and

Measuring Corporate Social, Environmental and Economic Impacts, Greenleaf Publishing

Limited, Sheffield, UK.

Gray, R & Bebbington, J (2001) Accounting for the Environment, Sage Publications,

London.

Gray, R, Owen, D & Adams, A (1996) Accounting & Accountability: Changes and

Challenges in Corporate Social and Environmental Reporting, Prentice Hall, London.

Henriques, A & Richardson, J (2004) The Triple Bottom Line – Does it all add up?

Assessing the Sustainability of Business and CSR, Earthscan, London.

Schaltegger, S, & Burritt, R (2000) Contemporary Environmental Accounting, Greenleaf,

Sheffield, UK.

Unerman. J, Bebbington, J & O’Dwyer, B (2007) Sustainability Accounting and

Accountability, Routledge, London.

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Other Reading

Students are encouraged to read widely, and share information with their colleagues in the group. Some of the accounting journals held on the University library website via the Ejournals web page that deal with environmental and social accountability issues include:

Accounting, Auditing & Accountability

Accounting Forum

Accounting, Organisations & Society

Australian Accounting Review

3.3 MyLO

MyLO is an internet service that has been adopted by the University and will be used in this unit. MyLO may be accessed on computers in computing laboratories at the University or on your computer at home or at work.

Information about accessing and using this service, about required computer specifications and frequently asked questions, and about how to get help if you experience difficulties, is available at the following University website:

http://www.utas.edu.au/coursesonline .

You are strongly advised to visit this site and become familiar with the features of MyLO, especially if you have not used it before. You will probably be using it in other units that you are studying as well.

Here are some important points about accessing our web site:

Access to MyLO

You can access your MyLO course from the Student Page on the University’s web site:

Quick Links MyLO or go directly to the web address noted above:

• Enter your email POP account “Username” (for example, dsmith) and your

“Password”. These are identical to the pop account/email username and password that you are given with your enrolment confirmation form. If you forget your pop account username, contact the Help Desk (see below under ‘getting assistance with

MyLO). Both MyLO and e-mail passwords must remain the same. If you are going to change your password, change your e-mail password first.

• When you enter your user name and password, click on OK and choose “BFA207” from the list of units (subjects) in which you are enrolled. [NOTE: Another box may periodically appear when using the University network which asks you to verify your user name & password, this is simply a security device – enter your password when asked & click OK]. o

MyLO will automatically check that your browser is properly configured.

If the MyLO ‘browser checker’ window appears – scroll down to make sure you have a tick in each area shown – then close the window.

• From the Unit’s homepage click on the area you wish to access e.g. “Unit

Information”. A table of contents will appear on the left hand side of your screen.

Scroll through the list until you find what you want & click the underlined topic.

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3.4 Computer Hardware & Software

To access MyLO from your own computer you will need the appropriate software, and hardware to run that software. See Learning Online at: http://uconnect.utas.edu.au/ for the computer software you will need.

Note: Older computers may not have the hardware to run some of the required software applications. Contact your local IT support person or the Service Desk on 1818 if you experience difficulties.

See MyLO: Information for Students for further information about accessing MyLO.

3.5 MyLO Facilities Used for this Unit

MyLO facilities used for this unit include:

Announcements - MyLO offers an “Announcements” facility, which the Unit Coordinator will use in connection with this Unit to make announcements to you from time to time.

Only the Unit Coordinator can use the “Announcements” facility. However, you will see below that there is a “Discussions” area with allocated “Topics” that you can use for personal communication, either with the Unit Coordinator or, with other students, and you should make use of these.

Discussions - This area is provided for on-line Discussion between the Unit Coordinator and you and between you and other students. Discussion is arranged under a list of

“Topics”, which are as follows.

Assessable Discussion - Assessable Discussions are a part of this Unit (see later in this

Outline). The Unit Coordinator has opened six (6) Discussion Topics that create discussion areas for six of the seven modules. You must actively participate in ALL 6

Assessable Discussion Topics.

General Discussion - The Unit Coordinator has opened seven (7) General Discussion

Topics that create general discussion areas for each of the seven modules. These are for Non-Assessable Discussion ONLY. For example, you may wish to ask the unit coordinator a specific question about the module or make a comment to your fellow students or ask questions to them in terms of generating discussion that will help you or may be of interest to them.

Assignments (1&2) - The Unit Coordinator has opened a Topic in which you can make postings in relation to the either of the two Assignments. For example, you may have queries that you wish to raise with the Unit Coordinator and can use this Topic for that purpose.

Capstone Assignment - This Topic has been opened to allow you to ask questions of the Unit Coordinator in relation to the Capstone Assignment.

Café - The Unit Coordinator has opened this Topic so that you can communicate with other students with a view to getting to know everyone in the Unit.

Other Discussion Topics may be opened by the Unit Coordinator as particular needs are identified throughout the Semester. If you think that a special Discussion Topic area is needed you should let the Unit Coordinator know.

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Mail - MyLO offers a “Mail” facility, which the Unit Coordinator will use in connection with this Unit to send emails to you from time to time and to advise marks awarded for

Assignments. If you wish to communicate with the Unit Coordinator privately, please use the MyLO Mail facility.

You should NOT use MyLO Mail to send files to the Unit Coordinator containing your assignment (see later in this Outline) and/or capstone assignment (see later in this Outline).

You MUST send these files to the Unit Coordinator through TURNITIN provided in

MyLO.

If you have difficulty in gaining access to or using MyLO you can contact the Service

Desk Tel: (03) 62 26 1818 (1300 304 903 Free call – Tasmanian Land Lines only) or send an e-mail message detailing your problem to: [email protected] (you can use the on-line form to request help).

4. Changes to the Unit as a Result of Student Feedback

In response to student feedback, set submission dates have been put in place for each assessable discussion activity.

5. Details of Teaching Arrangements

This Unit is offered by flexible delivery and is planned to enable you work at your own pace. It is important, however, to work consistently through the materials. If there is any area of work that you do not understand, please contact the Unit Coordinator, and make sure that you do not progress to the next stage without a thorough understanding of the previous one. Each part of the unit develops themes from, and assumes an understanding of, the previous parts, so it is important that areas are not skipped.

Encouraging you to study and learn independently is an important goal of university study.

It is a feature of a reflective approach to learning in which you reflect on what it is you are learning and how you plan your learning strategy. It is not the aim of flexible delivery that students feel they must work through problems alone. Throughout the unit, topics are provided for discussion with other students via the discussion facility of MyLO, and the exchange of information and ideas is a very important part of your learning development.

You will gain most benefit by staying in close contact with other students and with your

Unit Coordinator.

This is a very full unit that may introduce you to many new concepts. All aspects of your work are expected to be of a high standard, both in academic content and quality of presentation. It is important to contact your Unit Coordinator immediately should you experience any difficulties. The Unit Coordinator will seek to respond to any query by

5.00PM of the next business day following receipt of your query.

Do not be reluctant to ask questions or contribute ideas, even if only partly formed, as these can often form a basis for very constructive interaction. Remember that the MyLO discussions will be as interesting and useful as you make them.

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6. Learning Expectations and Teaching Strategies/Approaches

6.1 No Formal Classes/Meetings

As stated above, no formal face-to-face classes or meetings are scheduled for this Unit. It is a fully flexible on-line unit. You are required to undertake the Unit by complying with the requirements of this Outline and you are also required to meet the University and

School expectations of students.

6.2 Expectations

The School of Accounting & Corporate Governance is committed to high standards of professional conduct in all activities, and holds its commitment and responsibilities to its students as being of paramount importance. Likewise, it holds expectations about the responsibilities that students have as they pursue their studies. The University’s ‘Code of

Conduct for Teaching and Learning’ states: Students are expected to participate actively

and positively in the teaching/learning environment. They must strive to maintain steady progress within the subject or unit framework, comply with workload expectations, and

submit required work on time.

To undertake this flexible on-line unit you must strive to meet the expectations of the

School and the University as stated.

7. Specific Attendance/Performance Requirements

You must achieve an overall mark of at least 50 per cent AND have completed and submitted each item of assessment to pass the unit.

8. Assessment

Assessment task

Assessment Task 1: Contribution to MyLO discussion activities

Date due

Module 1:

Closes 5:00pm, Thurs, 3 March 2011

Module 2:

Closes 5:00pm, Thurs, 17 March 2011

Module 4:

Closes 5:00pm, Thurs, 14 April 2011

Module 5:

Closes 5:00pm, Thurs, 28 April 2011

Module 6:

Closes 5:00pm, Thurs, 12 May 2011

Weighting

20%

8

Module 7:

Closes 5.00pm, Thurs, 26 May 2011

Assessment Task 2: Assignment 1 5.00pm Thursday 31 March 2011

Assessment Task 3: Assignment 2 5.00pm Thursday 5 May 2011

Assessment Task 4: Capstone

Assignment

5.00pm Thursday 9 June 2011

NOTE: All tasks are due by 5.00 PM Eastern Standard Time.

8.2 Assessment Task 1 – 20%

Participation in MyLO Assessable Discussions

20%

20%

40%

The task involves six assessable discussion activities. You are expected to engage in the discussion on each question. You may move the discussion in any broad direction that is related to the issues raised. You are required to engage in discussion at a minimum of two

(2) levels. These levels are;

Level 1 - prepare and post discussion commenting in response to the topic that the Unit

Coordinator has posted on MyLO.

Level 2 –respond to the Level 1 or 2 posting of other students. Your response can either agree adding additional information or disagree (ensuring you post your opinion in a polite and respectful manner).

Later level of discussion –you can continue to argue your point or add new concepts to the discussion.

The Unit Coordinator will monitor the Assessable Discussion/s regularly, but will not interfere, except to correct misconceptions and errors and to remove any postings that are determined to be harmful to other students and/or the Unit Coordinator (e.g. determined to be insulting, disparaging, defamatory, etc).

There is no overall word limit for this activity however there is a limit of 200 words for each post on the discussion board. The discussion has been limited to ensure you keep to the point. Any part of a submission beyond 200 words will not be assessed.

8.2.3 Link to Units Learning Outcomes

Refer to table on page 3.

Refer to table on page 3.

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8.2.5 Date Due

Refer assessment schedule for individual module closing dates.

8.3 Assessment Task 2 – 20%

This assignment will focus on social and environmental reporting in the Australian corporate environment.

2,500 words (maximum)

8.3.3 Link to Units Learning Outcomes

Refer to table on page 3.

Refer to table on page 3.

Submitted by Turnitin on MyLO, 5.00pm Thursday, 31 March 2011

8.4 Assessment Task 3 – 20%

This assignment will focus on environmental management systems.

2,500 words (maximum)

8.4.3 Link to Units Learning Outcomes

Refer to table on page 3.

8.4.4 Assessment Criteria

Refer to table on page 3.

Submitted by Turnitin on MyLO, 5.00pm Thursday, 5 May 2011

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8.5 Assessment Task 4 – 40%

8.5.1 Task Description and Conditions

The Capstone Assignment will require interpretation of material covered in any or all

Modules.

When you have worked completely through the Unit materials, completed all MyLO online discussion activities, submitted the two assignments, and are ready to do the Capstone

Assignment, send an email request to your Unit Coordinator, and the Capstone Assignment will be sent to you. The Capstone Assignment will be emailed to you by 5.00PM on the next business day following receipt of your email request.

The University has a closing date for submission of final results. The capstone assignment will be sent to all students (that have successfully completed all requirements of the unit) via MyLO email (except those who have already requested it) by 5.00pm Friday, 27 May

2011.

2,500 words (maximum)

8.5.3 Link to Units Learning Outcomes

Refer to table on page 3.

Refer to table on page 3.

Submitted by Turnitin on MyLO, 5.00pm Thursday, 9 June 2011

9. How Your Final Result is Determined

To be able to pass this unit, you MUST undertake EACH of the six (6) Assessable

Discussions, submit EACH of the two Assignments AND submit the Capstone

Assignment by the due dates.

The marks for each of the four Assessment Tasks are combined to determine your final result. You must achieve an overall mark of at least 50% to pass the unit.

To be eligible to undertake the Capstone Assignment you MUST satisfactorily complete all of the Assessable Discussions and submit each of the two Assignments (see ‘Final

Submission Date for Assignment and Assessable Discussion’ below).

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10. Submission of Assignments and Capstone Assignment

10.1 How to submit your Assignments and the Capstone Assignment

The two written assignments and capstone assignment MUST be submitted via Turnitin on

MyLO. A MS Word file containing your completed Assignment MUST be attached to your submission. The file name for the assignment should be as follows:

Student Surname; Initials; Assignment Detail e.g.: Student I M Capstone Assignment

10.2 Requirements for Assignments and the Capstone Assignment

The submitted Assignments 1 and 2 and the completed Capstone Assignment are to be presented in accordance with the Guide for Students issued by the Faculty of Business.

You should look under: ‘Presentation and Submission of Assignments’. You can find a copy of the Guide at: http://www.utas.edu.au/accg/documents/general/Faculty%20Guide%20for%20Students%2

02006.pdf

Your attention is drawn particularly to the revised UTAS rules on Plagiarism (see Part 14 below). Whilst you will understand from previous comments that you are very much encouraged to work with other students and exchange information in this unit, submitted

Assignments and the Capstone Assignment must be entirely your own work. Assignments and Capstone Assignment scripts containing any plagiarised information will be referred to the Head of School and will be subject to the disciplinary processes of the University.

The submitted Assignments (1 & 2) will be marked as quickly as possible after submission.

10.3 Requests for extensions

Consistent with the Faculty’s policy on assessment submission, students with special circumstances may apply for an extension.

‘Special circumstances’ include medical or compassionate grounds but will not include work or other commitments. Requests for extensions should be made in writing to the

Unit Coordinator on or before the due date. Students will need to provide independent

supporting documentation to substantiate their claims.

Medical certificates or other evidence must be attached and must contain sufficient detail for the Unit Coordinator to make an informed decision. A statement or certificate from a doctor, counsellor, health professional or independent member of the community should state:

• The date the medical condition or other circumstance affected the student

• How the condition or circumstance affected the student’s ability to complete the assessment task.

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10.4 Review of Results and Appeals

You may request a formal remark of your original submission (in accordance with Rule of

Academic Assessment 2, Clause 22.1). Under the Rule of Academic Assessment 2, clause

23, you may also request a review of your final result in a unit. For further information see: http://acserv.admin.utas.edu.au/rules/Rule2.doc

11. Penalties

11.1

Assessment Submission Policy

1.

In this Policy

a. ‘day’ or ‘days’ includes all calendar days, including weekends and public holidays;

b. ‘late’ means after the due date and time; and

c. ‘coursework’ includes all internal non-examination based forms of assessment

2.

This Policy applies to all students enrolled in Faculty of Business Units at whatever

Campus or geographical location.

3.

Students are expected to submit coursework on or before the due date and time specified in the relevant Unit Outline. The onus is on the student to prove the date and time of submission.

4.

Students with special circumstances may apply for an extension. Requests for extensions should, where possible, be made in writing to the Unit Coordinator on or before the due date. Students will need to provide independent supporting

documentation to substantiate their claims.

5.

Late submission of coursework will incur a penalty of 10% of the total marks possible for that piece of assessment for each day the coursework is late unless an extension had been granted on or before the relevant due date.

6.

Coursework submitted more than five (5) days late will not be accepted.

7.

Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above.

If a student submits coursework that exceeds the prescribed length he or she will be invited to resubmit it within 48 hours. If the resubmission is late, there will be an automatic penalty of 10% of the available marks plus an additional penalty of 10% for each day.

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11.3 Final Submission Date for Assignments and Assessable Discussion

If ALL of the Assessable Discussions have not been undertaken AND both Assignments have not been submitted on or before 5.00pm on Thursday 26 May 2011 students will be awarded the grade of NN for the Unit.

11.4 Failure to Submit the Capstone Assignment by the Due Date

If the Capstone Assignment is not submitted by 5.00pm on Thursday 9 June 2011 students will be awarded the grade of NN for the Unit.

12. SETLs

SETL is the University’s Student Evaluation of Teaching and Learning program. SETL is a system for feedback from students to academic teaching staff to help in the formulation and development of unit organisation and teaching. This program serves as the main systematic way for students to tell the University what they think of units they study and the teaching they receive. For further information about SETL see the University Web site at: http://www.studentcentre.utas.edu.au/setl/Students/index.html

SETL questionnaires will be posted to you towards the end of Semester 1 and they are asked to kindly complete and return them in the reply paid envelope provided.

In your written work you will need to support your ideas by referring to scholarly literature, works of art and/or inventions. It is important that you understand how to correctly refer to the work of others and maintain academic integrity.

Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty

(plagiarism), a matter considered by UTAS as a serious offence (see below).

The appropriate referencing style for this unit is the Harvard referencing method and is explained in the Guide for Students issued by the Faculty of Business. For information on presentation of assignments, including referencing styles see: http://utas.libguides.com/referencing

In addition to the Faculty Guide for Students, you are encouraged to read Fleet, W,

Summers, J & Smith, B 2006, Communication Skills Handbook for Accounting, Wiley, which provides detailed information about using the Harvard referencing system.

14. Academic Misconduct

Academic misconduct includes cheating, plagiarism, allowing another student to copy work for an assignment or an examination and any other conduct by which a student:

a)

seeks to gain, for themselves or for any other person, any academic advantage or advancement to which they or that other person are not entitled; or

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b)

improperly disadvantages any other student.

Students engaging in any form of academic misconduct may be dealt with under the

Ordinance of Student Discipline, and this can include imposition of penalties that range from a deduction/cancellation of marks to exclusion from a unit or the University. Details of penalties that can be imposed are available in the Ordinance of Student Discipline – Part

3 Academic Misconduct, see http://www.utas.edu.au/universitycouncil/legislation/

Plagiarism

Plagiarism is a form of cheating. It is taking and using someone else's thoughts, writings or inventions and representing them as your own; for example, using an author's words without putting them in quotation marks and citing the source, using an author's ideas without proper acknowledgment and citation, copying another student's work. If you have any doubts about how to refer to the work of others in your assignments, please consult your Unit Coordinator for relevant referencing guidelines, and the academic integrity resources on the web at: http://www.academicintegrity.utas.edu.au/

The intentional copying of someone else’s work as one’s own is a serious offence punishable by penalties that may range from a fine or deduction/cancellation of marks and, in the most serious of cases, to exclusion from a unit, a course or the University.

The University and any persons authorised by the University may submit your assessable works to a plagiarism checking service, to obtain a report on possible instances of plagiarism. Assessable works may also be included in a reference database. It is a condition of this arrangement that the original author’s permission is required before a work within the database can be

viewed.

For further information on this statement and general referencing guidelines, see http://www.utas.edu.au/plagiarism/ or follow the link under ‘Policy, Procedures and

Feedback’ on the Current Students homepage.

15. Further Information and Assistance

If you are experiencing difficulties with your studies or assignments, have personal or lifeplanning issues, disability or illness which may affect your course of study, you are advised to raise these with your Unit Coordinator in the first instance.

There is a range of University-wide support services available to you including Teaching

& Learning, Student Services, International Services. Please refer to the Current Students homepage at: http://www.utas.edu.au/students/

Should you require assistance in accessing the Library visit their website for more information at http://www.utas.edu.au/library/

15

If you have a problem;

In the first instance you should discuss the matter with your unit coordinator, lecturer or tutor. However, if you do not feel comfortable approaching one of these people, or if you have a discussion and are not satisfied with the outcome, then you are encouraged to contact the major coordinator:

Corporate Governance:

Name:

Room:

Simone Bingham

421

Ph:

Email:

(03) 6226 2314 [email protected]

Discussions with the major coordinator will be kept in the strictest confidence.

You are always welcome to raise issues with the Head of School, Sue Hrasky, who you can email for an appointment ( [email protected]

).

If you are on the Launceston or the Cradle Coast campus and the coordinator is not located on that campus, you may consult Trevor Wilmshurst (Launceston,

[email protected]

) or Steve Allen (Cradle Coast,

[email protected]

) with whom you can also have confidential discussions.

If you wish to pursue the matter further, a student advocate may be able to assist you.

Information about the advocates is available at: http://www.utas.edu.au/governancelegal/student-complaints/student-advocates

The University also has formal policies, and the following link gives you advice about the procedures that you can follow: http://www.utas.edu.au/governance-legal/studentcomplaints/how-to-reslolve-a-student-complaint/self-help-checklist

In Hobart and Launceston, Student Services staff are available to assist you if you are experiencing difficulties with your study program, or if you have personal or life planning issues, disability or illness which may affect your course of study. You can discuss these issues with the Learning Skills Adviser, the Student Counsellor, the Careers Adviser and/or the Disability Adviser.

15.2 Students with Disabilities - University and Faculty Equity Plans

Goal 1 of the University of Tasmania Equity Plan provides for: An inclusive teaching and

learning environment that values diversity, supports the pursuit of academic excellence and produces high quality education and employment results for all students and staff.

The Faculty of Business Equity Plan facilitates the University Plan at an operational level and has developed an ‘Action Plan’. The Action Plan for Goal 1 lays down procedures to ensure that students have equal access to lecture and course materials. The School of

Accounting & Corporate Governance complies with these procedures.

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The following Schedule sets out the Modules and Topics that make up this Unit. A suggested completion date is set out in the third column for those who wish to complete the course progressively throughout the semester. The Prescribed Readings for each Topic are indicated in the Course Materials on the Unit CD.

Module

1

2

3

6

7

4

5

Social and Environmental Accounting

Social and Environmental Reporting

Date

Thursday, Week 2,

3 March 2011

Thursday Week 4,

17 March 2011

Thursday Week 6,

31 March 2011

Environmental Management Accounting

Assignment 1 Due : 5.00pm Thursday 31 March

Environmental Management Systems

Triple Bottom Line Accounting – An Introduction

Easter Break April 21 – 27 April Inclusive

Triple Bottom Line Assurance Statements

Assignment 2 Due : 5.00pm Thursday 5 May

Current Developments

Thursday Week 7,

14 April 2011

Thursday Week 9,

28 April 2011

Thursday Week 11,

12 May 2011

UTAS Study Period/BFA207 Capstone Period

Capstone Assignment Due: 5.00pm Thursday 9 June

Thursday Week 13,

26 May 2011

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