Current Issues of Governance and Sustainability

Doctoral Degree in Accounting

International Recognition

Details: Category: Doctoral Accounting Courses; By FEB Student Affairs; 30.Jul.2022

Course unit title	Current Issues of Governance and Sustainability
Course unit code	AKMxxx
Type of course unit (compulsory, optional)	Compulsory
Level of course units (according to EQF: first cycle Bachelor, second cycle Master)	First cycle of Doctoral
Year of study when the course unit is delivered (if applicable)	2021/2022
Semester/trimester when the course unit is delivered	2nd semester of Doctoral Study
Number of ECTS credits allocated	4.8 credits
Name of lecturer(s)	Prof. Dian Agustia, SE., MSc. Dr., Ak., CMA.
Learning outcomes of the course unit	Demonstrate a responsible attitude to work in the field of Governance and sustainability in a sustainable manner, Able to choose appropriate, current, advanced, and beneficial research in mankind through an interdisciplinary, multidisciplinary, or transdisciplinary approach, in order to develop and/or produce problem solving in the scientific field of governance and sustainability, technology, art, or society, based on the results of studies on the availability of internal and external resources Able to structure scientific, technological or artistic arguments and solutions based on a critical view of facts, concepts, principles, or theories that can be accounted for scientifically and ethically academically, and communicate them through mass media or directly to the public Able to independently lead and manage research in accounting Able to master the theory and theory of strategic accounting reporting applications, governance, managerial accounting, strategic management, and/or related disciplines
Mode of delivery (face-to-face, distance learning)	Face-to-face Distance learning (Using AULA UNAIR)
Prerequisites and co-requisites (if applicable)
Course content	Introduction to Corporate Governance Understanding Corporate Governance Ownership and Boards of Directors Top Management Auditing and Corporate Governance Financial Accounting and Corporate Governance Sustainability Principles, theories, Research and Education Sustainability Reporting to Value Creation Implementation of theory on Sustainability Reporting research The importance of Sustainability Reporting for interested parties Integrated Reporting: When, Why and How did it Happen The Influence of Corporate Governance on the adoption of Integrated Reporting
Recommended or required reading and other learning resources/tools	Sustainability Accounting and Integrated Reporting : Finance,Go: Challenges to Theory and Practice governance and Sustainability, Edited by : Charl DE VILLIERS and Warren MAROUN, Routledge, London and New York, 2018 Business sustainability in Asia ; Compliance, Performance, and Integrated Reporting and Assurance (Zabihollah Rezaee, Judy Tsui, Peter Cheng, Gaoguang Zhou), by John Wiley & Sons, Inc. 2019 Integrated Sustainability Reporting, Linking Environmental and Social Information to Value Creation Processes, Laura Bini-Marco Bellucci, Springer, 2020 Integrated Reporting : A New Accounting Disclosure : Edited by Chiara Mio Sustainability Reporting and Integrated reporting
Planned learning activities and teaching methods	Seminar Individual Assignments
Language of instruction	Indonesian
Assessment methods and criteria	Midterm exam (50%) Final exam (50%)