日本語 English
| 開講年度/ Academic YearAcademic Year |
20232023 |
| 科目設置学部/ CollegeCollege |
経営学研究科/Graduate School of BusinessGraduate School of Business |
| 科目コード等/ Course CodeCourse Code |
KN193/KN193KN193 |
| テーマ・サブタイトル等/ Theme・SubtitleTheme・Subtitle |
Graduate Level Accounting Course: Accounting for Sustainability and Social Impact |
| 授業形態/ Class FormatClass Format |
対面（一部オンライン）/Face-to-face (partially online)Face-to-face (partially online) |
| 授業形態（補足事項）/ Class Format (Supplementary Items)Class Format (Supplementary Items) |
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| 授業形式/ Class StyleCampus |
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| 校地/ CampusCampus |
池袋/IkebukuroIkebukuro |
| 学期/ SemesterSemester |
秋学期/Fall semesterFall semester |
| 曜日時限・教室/ DayPeriod・RoomDayPeriod・Room |
火3･5215/Tue.3･5215 Tue.3･5215 |
| 単位/ CreditCredit |
22 |
| 科目ナンバリング/ Course NumberCourse Number |
MIB6201 |
| 使用言語/ LanguageLanguage |
英語/EnglishEnglish |
| 履修登録方法/ Class Registration MethodClass Registration Method |
科目コード登録/Course Code RegistrationCourse Code Registration |
| 配当年次/ Grade (Year) RequiredGrade (Year) Required |
配当年次は開講学部のR Guideに掲載している科目表で確認してください。配当年次は開講学部のR Guideに掲載している科目表で確認してください。 |
| 先修規定/ prerequisite regulationsprerequisite regulations |
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| 他学部履修可否/ Acceptance of Other CollegesAcceptance of Other Colleges |
|
| 履修中止可否/ course cancellationcourse cancellation |
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| オンライン授業60単位制限対象科目/ Online Classes Subject to 60-Credit Upper LimitOnline Classes Subject to 60-Credit Upper Limit |
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| 学位授与方針との関連/ Relationship with Degree PolicyRelationship with Degree Policy |
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| 備考/ NotesNotes |
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| テキスト用コード/ Text CodeText Code |
KN193 |
The purpose of this course is to theoretically and practically understand a new wave of accounting: Accounting for sustainability and social impact. After taking this course, students will gain relevant knowledge of accounting for corporate sustainability and social impact. More specifically, you can learn the basics of how to recognize, measure, and report sustainability and social impact.
This course consists of accounting for sustainability and social impact, both of which have recently attracted stakeholders' attention. In addition to theories and academic findings, practical topics such as (specific institutions and real corporate practices) will be covered throughout the class. Each session generally consists of the instructor's lecture and discussion. At the end of the course, final exam and (individual or group) presentation will be assigned.
※Please refer to Japanese Page for details including evaluations, textbooks and others.
The purpose of this course is to theoretically and practically understand a new wave of accounting: Accounting for sustainability and social impact. After taking this course, students will gain relevant knowledge of accounting for corporate sustainability and social impact. More specifically, you can learn the basics of how to recognize, measure, and report sustainability and social impact.
This course consists of accounting for sustainability and social impact, both of which have recently attracted stakeholders' attention. In addition to theories and academic findings, practical topics such as (specific institutions and real corporate practices) will be covered throughout the class. Each session generally consists of the instructor's lecture and discussion. At the end of the course, final exam and (individual or group) presentation will be assigned.
| 1 | Overview and introduction |
| 2 | Accounting for Sustainability: Historical Development and Background ① |
| 3 | Accounting for Sustainability: Historical Development and Background ② |
| 4 | Accounting for Sustainability: Key Concepts and Theories ① |
| 5 | Accounting for Sustainability: Key Concepts and Theories ② |
| 6 | Accounting for Sustainability: Sustainability Reporting ① |
| 7 | Accounting for Sustainability: Sustainability Reporting ② |
| 8 | Accounting for Sustainability: Sustainability Reporting ③ |
| 9 | Accounting for Social Impact ① |
| 10 | Accounting for Social Impact ② |
| 11 | Accounting for Social Impact ③ |
| 12 | Accounting for Social Impact ④ |
| 13 | Final test |
| 14 | Final presentation |
板書 /Writing on the Board
スライド（パワーポイント等）の使用 /Slides (PowerPoint, etc.)
上記以外の視聴覚教材の使用 /Audiovisual Materials Other than Those Listed Above
個人発表 /Individual Presentations
グループ発表 /Group Presentations
ディスカッション・ディベート /Discussion/Debate
実技・実習・実験 /Practicum/Experiments/Practical Training
学内の教室外施設の利用 /Use of On-Campus Facilities Outside the Classroom
校外実習・フィールドワーク /Field Work
上記いずれも用いない予定 /None of the above
Students are required to read assigned textbook chapters (as instructed during the course) before each class session. At the end of the course, students are also required to make a presentation on a specific topic of accounting for sustainability or social impact.
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
Assignments(30%) Participation/Discussion(20%) Final test(25%) Final presentation (25%) |
| 備考 (Notes) | ||
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | Matias Laine, Helen Tregidga, and Jeffrey Unerman | Sustainability Accounting and Accountability 3rd edition | Routledge | 2022 | 9781032023106 |
| 2 | Gunnar Rimmel | Accounting for Sustainability | Routledge | 2021 | 9780367478957 |
| 3 | Stewart Jones, Helena de Anstiss, and Carman Garcia | Social Impact Investing: An Australian Perspective | Routledge | 2022 | 9781032126531 |
| 4 | Ronald Cohen | Impact: Reshaping Capitalism to Drive Real Change | Ebury Press | 2020 | 9781529108057 |
| その他 (Others) | |||||
| Students do not need to purchase the textbooks. Copies of selected chapters will be uploaded on the course website. | |||||
| その他 (Others) | |||||
|---|---|---|---|---|---|
| Additional handouts will be given during the course. |