Course Title: Accounting for Sustainable Management

Part A: Course Overview

Course Title: Accounting for Sustainable Management

Credit Points: 12


Course Code




Learning Mode

Teaching Period(s)


City Campus


615H Accounting


Sem 1 2014,
Sem 1 2015,
Sem 2 2015,
Sem 1 2016,
Sem 2 2016,
Sem 1 2017,
Sem 2 2017,
Sem 1 2018,
Sem 2 2018,
Sem 1 2019,
Sem 2 2019


RMIT University Vietnam


615H Accounting


Viet1 2016,
Viet2 2018,
Viet3 2018,
Viet1 2019,
Viet2 2019

Course Coordinator: Dr Sophia Ji

Course Coordinator Phone: +61 3 9925 5821

Course Coordinator Email:

Course Coordinator Location: Building 80 level 11

Course Coordinator Availability: Please check with course coordinator

Pre-requisite Courses and Assumed Knowledge and Capabilities


Course Description

This course is designed to enable you to develop specialised knowledge and skills in sustainable management. The aim is to provide you with an up-to-date understanding of applications of accounting mechanisms that an organisation can put in place to reduce its negative impacts and increase its positive impacts, on the environment and societies in which it operates. The course will also demonstrate that many actions aimed at enhancing an organisation’s contribution to sustainable development can also create positive business benefits for an organisation.

The course is based on both the theory and practice of sustainable management, with a focus on external reporting (e.g. Sustainability Report) as well as internal management (management accounting for sustainability) of an organisation. Through various learning materials and learning activities, you will be encouraged to apply the theoretical learning to real world practice. This course thus offers you a holistic and comprehensive approach to studying accounting for sustainable management.

Objectives/Learning Outcomes/Capability Development


On successful completion of this course you will be able to:

  1. Examine and explain various theories within social and environmental accounting, and relevant concepts associated with sustainable development in business
  2. Critically evaluate the role of business and accounting in sustainable development.
  3. Research and critically analyse the environment (social, natural, political, cultural and economic) in which business operates.
  4. Apply relevant theories and accounting techniques to real life business cases, design sustainability plans and strategies for business in terms of external reporting (e.g. Sustainability Report) and internal strategic planning and evaluation.
  5. Communicate ideas clearly, concisely, logically and effectively both verbally and in writing.

Overview of Learning Activities

Learning activities may include:

  • Key concepts, techniques and their application will be explained and illustrated in lectures, seminars or online notes with opportunities to discuss their use in case study during class and group discussions (including online forums).
  • Discussions (including online forums) can be debating, presentation, or role-play, with an aim to explore, critique and form ideas.
  • Learner inputs: active and constructive participation in class discussions or online forums is expected in addition to weekly reading and careful planning of assessment tasks.
  • Homework tasks will provide opportunities to reinforce your learning and provide a focus for your private study.
  • Self-directed information searches and analysis.
  • Completion of professional business reports.

Overview of Learning Resources

A range of texts, readings articles, documentaries and internet sources (e.g. YouTube) may be recommended. You will be expected to utilise library and electronic resources, as well as other appropriate resources, to engage in professional reading of relevant literature in accounting and sustainability. RMIT will provide you with resources and tools for learning in this course through myRMIT/Canvas. In addition to topic notes; assessment details and a study schedule you may also be provided with links to relevant online information; readings; audio and video clips and communication tools to facilitate collaboration with your peers and to share information.

Resources are also available online through RMIT Library databases and other facilities. If you require assistance with the RMIT library facilities contact the Business Liaison Librarian for your school. Contact details for Business Liaison Librarians are located online on the RMIT Library website.

Additional resources and/or sources to assist your learning will be identified by your course coordinator will be made available to you as required during the teaching period.

Overview of Assessment

The assessment tasks, their weighting and the course learning outcomes to which they are aligned are as follows: 


For students enrolled in classes commencing before 19 July 2019:

Assessment Task 1: 30%
Linked CLOs: 1, 2, 3, 4, 5

Assessment Task 2: 30%
Linked CLOs: 1, 2, 3, 5

Assessment Task 3: 40%
Linked CLOs: 1, 2, 3, 4, 5


For students enrolled in classes commencing from 22 July 2019:

Assessment Task 1: 30%
Linked CLOs: 1, 2, 3, 4, 5

Assessment Task 2: 40%
Linked CLOs: 1, 2, 3, 5

Assessment Task 3: 30%
Linked CLOs: 1, 2, 3, 4, 5

Feedback will be provided throughout the semester in class and/or in online forums through individual and group feedback on practical exercises and by individual consultation.


From 2020: a single assessment outline will be implemented for this course and will be applicable across all locations.