Sustainability, Accountability and Ethics (SAE)

Área

AC Gestão > UC Mestrados

Activa nos planos curriculares

Accounting > Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias > Sustainability, Accountability and Ethics

Nível

2º Ciclo (M)

Tipo

Não Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 0.0 h/semana

Aula TeoricoPrática (TP): 2.0 h/semana

Trabalho Autónomo: 86.0 h/semestre

Créditos ECTS: 4.0

Objectivos

1 ? to provide students with an understanding of what the concepts of sustainability, accountability and ethics mean and why these are important for accounting;
2 ? to understand the advantages and drawbacks of these emerging concepts (e.g. Global Reporting Initiative);
3 ? to enhance the importance of sustainability, accountability and ethics both in the management of public, non-profit and private organizations;
4 ? to present and discuss some research literature, case studies and scenarios on sustainability, accountability and ethics.

Programa

This curricular unit explores different perspectives on sustainability, accountability and ethics. It encompasses several topics, namely corporate social and environmental reporting; balancing performance, ethics and accountability; social accountability and stakeholder engagement; and ethics in accounting. When possible, some visiting speakers will participate in classes to enrich the course content. Classes include the discussion of different conceptual and empirical papers addressing different literature streams.

Metodologia de avaliação

A two-hour class per week, including classes with presentation of case studies, lectures on specific topics by experts (including time for debate) and discussion of research papers. Students will develop and present assignments and discuss ethic scenarios to check for the achievement of learning goals. At the end of classes, students will have to attend a written exam. The final grade consists of a written examination and different assignments.

Bibliografia

Principal