2020/21 (individual, written)
|Course Title||Social and Environmental Accounting|
|Course Coordinator||Sisi Zou|
|Coursework format||Individual Assignment|
|1,500 words maximum, excluding the citations or reference list, but including in-essay references. State the word count on the front cover. Provide a bibliography at the end of your essay.|
|Action to be taken if word limit is exceeded||We will not read beyond the word limit but we will apply a penalty, e.g. one secondary band
from B3 to C1.
|Submission date||Friday 12 February 2021, 12pm noon|
Background and context:
‘For a definition of social responsibility to fully address the entire range of obligations business has to society, it must embody the economic, legal, ethical, and discretionary categories of business performance.’ (Carrol, 1979, p. 499)
Social and environmental accounting takes many forms and there is no universal definition. It has been defined by Gray et al. (1987, p. ix) as ‘…the process of communicating the social and environmental effects of organisations’ economic actions to particular interest groups within society and to society at large. As such, it involves extending the accountability of organisations (particularly companies), beyond the traditional role of providing a financial account to the owners of capital, in particular, shareholders. Such extension is predicated upon the assumption that companies do have wider responsibilities than simply to make money for their shareholders’.
Your essay should draw upon relevant literature, including academic articles and professional publications. Recommended references are listed below to facilitate your search of further relevant literature.
Carroll, A.B. (1979), “A Three-Dimensional Conceptual Model of Corporate Social Performance”, Academy of Management Review, Vol. 4, No.4, pp.497-505.
Carroll, A. and Shabana, K., (2010), “The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice”, International Journal of Management Reviews, Vol. 12, No. 1, pp.85-105.
Gray, R. (2010), “Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet”, Accounting, Organizations and Society, Vol. 35, No. 1, pp. 47-62.
Parker, L.D. (2005), “Social and environmental accountability research: A view from the commentary box”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 6, pp. 842-860.
Intended Learning Outcomes being assessed
This assessment is set in order to test the following ILO:
1.Critically analyse nature and foundations of corporate social responsibility and accountability.
2.Explain what is meant by social and environmental accounting, accounting for sustainability, and socially responsible investment, critically assess the potential of each.
4.Explain and evaluate competing explanations of social and environmental accounting and sustainability reporting practice.
Structure o Clear introduction that provides overview of the essay and sets out the aims and approach
Content o Critically compare and contrast different definitions of corporate social responsibility. o Critically evaluate how a range of social and environmental issues and sustainability concerns have been addressed in the literature.
Literature o Identification and use of relevant literature
Presentation o Style and quality of written communication.
Word count Essay within 1,500 words. If not, we will not read beyond the word limit but will apply a penalty, e.g. one secondary band from B3 to C1.
Individual feedback will normally be provided via Moodle. Generic (class-level) feedback and grade profiles will normally be posted on Moodle.
Students can use academic staff office hours for additional feedback on your work.
Preparing your coursework
7299019_ACCFIN5056_1. If there is no question choice, use 1 as the default.
You won’t be penalised if you don’t follow this good practice on formatting, but it will help your markers.
Referencing and bibliography
You should reference your sources appropriately and list these in a bibliography. The bibliography is excluded from your word limit. You should use the ‘Harvard’ referencing system, as detailed below for written coursework.
In the text, use the following referencing conventions:
You must adhere to the University’s rules regarding plagiarism which are based on the premise that ‘all work submitted by students for assessment is accepted on the understanding that it is the student’s own effort’. More specifically, you must avoid plagiarism in the following forms:
For advice and more information, please consult:
Note that your coursework will be processed through Turnitin for similarity checking. You can submit a draft of your coursework to Turnitin before submitting your final copy. You will find information about using Turnitin in the Student Information Point Moodle.
Submitting your coursework
You must submit in accordance with the stated time and date on page 1. See below for information if you are unable to do so.
Finalizing your document
Please follow the steps listed below:
opportunity to correct them.
Uploading your document to Moodle
like until the submission deadline.
Declaration of Originality
When you upload your coursework on Moodle, you will be required to select a checkbox to confirm that you agree with the University’s Declaration of Originality which applies to all academic work, as follows.
I conf irm that this assignment is my own work and I have:
from books, journals, web etc.
This includes any of my own work, that has previously, or concurrently, been submitted for assessment, either at this or any other institution, including school.
Extensions and non-submission with good cause
Please refer to the Student Information Point Moodle for relevant information.
Late submission penalties
In the absence of good cause, late submission penalties will be applied as explained in Student Information Point Moodle.
If you have any questions about this coursework briefing, please read it carefully again to ensure you fully understand it. If you still have questions, please post these on the Moodle Discussion Forum. Personal questions only can be sent to Business-School-SASA@glasgow.ac.uk.
 Gray, R., Owen, D. and Maunders, K.T., (1987), Corporate Social Reporting: Accounting and Accountability, Hemel Hempstead: Prentice Hall.
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