Course title: Social Responsibility Accounting
Course code: KET317
Faculty: Accounting – Auditing
Department in charge: Management Accounting
Number of credits: 3 credits
Prerequisite: Advanced Management Accounting – KET314
- COURSE OBJECTIVES
This course aims to equip students with techniques for collecting, measuring, calculating and reporting social responsibility accounting information in planning and operational control, while providing managers and stakeholders with information on the effective fulfilment of corporate social responsibility, thereby helping to enhance the reputation, improve the business performance and strengthen the competitive advantage of enterprises.
- COURSE CONTENT AND TEACHING PLAN
| Session | Content (may be detailed down to level-2 sections) | Time allocation | Contribution to CLOs | |||
| In-class teaching | Essays, major assignments, fieldwork
(3) |
Guided self-study and preparation (4) | ||||
| Theory
(lectures) (1) |
Practice, discussion
(2) |
|||||
| 1-2 | Chapter 1: Overview of corporate social responsibility accounting | 4 | 2 | 3 | 11 | 1,6,7,8,9,11,12 |
| 3-6 | Chapter 2. Social responsibility accounting methods | 8 | 4 | 6 | 22 | 1,2,6,7,8,9,11,12 |
| 7 | Chapter 3: Sustainability reporting | 2 | 1 | 1.5 | 5.5 | 1,2,6,7,8,9,12 |
| 8-12 | Chapter 4: Social responsibility budgeting | 10 | 5 | 10 | 25 | 1,2,3,6,7,8,9,11,12 |
| 13-15 | Chapter 5: Social responsibility accounting in business decision-making | 6 | 3 | 4.5 | 16.5 | 1,2,3,6,7,8,9,10,11,12 |
| Total (hours) | 30 | 15 | 25 | 80 | ||
- ASSESSMENT METHODS AND FORMS
– Grading scale: 10.
– Assessment components:
| Form | Assessment content | Assessment criteria | CLO | Weight | |
| Continuous assessment | Attendance | – Daily roll call
– Contributing to lessons, answering questions |
– Number of classes attended
– Level of participation in lessons |
1,2,3,6,7,8,9,10,11,12 | 10% |
| Regular and mid-term tests | – Short test (30-45’)
– Content from Chapter 1 to Chapter 4 |
– Correct calculations and clear, complete answers to essay questions: 2-5 points
– Clear and accurate answers to multiple-choice questions: 5 – 8 points |
1,2,3,6,7,8,9,10,11,12 | 15% | |
| Essay | – Group assignment | – Group report (presentation) | 1,2,3,6,7,8,9,10,11,12 | 15% | |
| Summative assessment | Final examination | – Mixed exam (essay + multiple choice) (60-90’) | – Correct calculations and clear, complete answers to essay questions: 2-5 points
– Clear and accurate answers to multiple-choice questions: 5 – 8 points |
1,2,3,4,5,6,7,8,9,10,11,12 | 60% |
| Total: | 100% | ||||