ACFI 3423 Governance and Sustainability

ACFI 3423 Governance and Sustainability
De Montfort University | 德蒙福特大学
ACFI 3423 Governance and Sustainability
项目类别:金融

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课程(项目)简介:ACFI 3423 Governance and Sustainability

This module critically examines the position and changing role of accounting, and looks at the broader issues relating to governance and sustainability by examining the role ethics, and the political context of accounting and financial resource allocations. It also examines how the debates surrounding sustainable development may be embraced by the accounting profession. It also develops the critical and analytical skills in recognising the inter-relationship between accounting and finance and society by examining social, environmental and ethical frameworks in ensuring the efficacy of financial systems. The complexities and stresses of differing business, societal and professional eithical frameworks are examined. The key aspects of governance and sustainability are separated into two areas: macro governance and sustainability examining the governmental and intergovernmental rules and developments. This includes: how the financial structures of privatisations can induce different business behaviours; and the social impacts of international accounting standards and harmonisation; and how accounting for sustainability encourages transparency and accountability and national and pan national agreements such as requirements of International Financial Institutions (e.g. IMF/World Bank) in return for financial support (aid and/or loans). Theoretical frameworks are also introduced, such as accountability and stakeholder theory along with a critical analysis of conventional accounting theory.

学校简介:De Montfort University | 德蒙福特大学

德蒙福特大学(De Montfort University,简称DMU)坐落在英格兰的东米德兰地区莱斯特市,是一所优质并富有创意的综合性大学。其前身是创立于1870年的莱斯特艺术学校(Leicester School of Art),随后发展成莱斯特艺术与技术学院(Leicester Colleges of Art and Technology )、莱斯特理工学院(Leicester Polytechnic)直至演变为德蒙福特大学。大学之所以命名为德蒙福特是为了纪念Simon de Montfort(西蒙·德·蒙福特),曾经的第六世莱斯特伯爵(Earl of Leicester),中世纪期间既1265年建立英国第一个议会的伟人。截止2014年[1] 学校拥有来至于世界上100多个国家的22,000名学生以及2,700名教职员工。目前学校共有五个大类学院分别是艺术设计学院(其校友荣获得奥斯卡奖) ,商法学院,技术学院,生命健康科学学院和人文学院以及3个专门研究机构。尤为值得一提的德大共计有13名教授荣获英国高等教育学院(Highe Education Academy)授予的国家教学奖(National Teaching Fellowship),这在英国所有大学中排名第2[2] 。位列2016年《泰晤士高等教育》世界最年轻大学排名TOP150名[3] 。在《泰晤士报》2015年最新大学排名中,上升至全英第53名。2016年泰晤士世界大学排名第501-600名,远超如中国海洋大学,四川大学,吉林大学等国内名校![4] 根据2008年科研评估,其研究有40%为「世界领先」,30%为「国际优秀」。而其英语文学专业教学质量等同剑桥大学。其获国家教学奖的教师数量排全国第二。

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