{"id":null,"code":"BO00BC16","name":{"valueFi":"Management Control for Sustainability","valueEn":"Management Control for Sustainability","valueSv":""},"credits":6.0,"minCredits":6,"maxCredits":6,"tags":[],"createdAt":1790534867458,"contentList":[{"title":{"valueFi":"Osaamistavoitteet","valueEn":"Learning outcomes","valueSv":""},"content":{"valueFi":"Upon completion of the course students will be capable of critically evaluating managerial controlling problems of corporations from the perspectives of environmental, social and economic responsibility. Students can thus compare the functionality of different management accounting and control tools and assess the multifaceted influences these tools may have on the organization, organizational field and on people’s behaviour. Additionally, students are able to analyze management accounting and control research from the aspect of sustainability and are capable of creatively communicating key challenges of sustainability from various stakeholder perspectives. This course develops the following generic skills: 1) Sustainability, responsibility and ethics skills, 2) Communication skills and 3) creative thinking.","valueEn":"Upon completion of the course students will be capable of critically evaluating managerial controlling problems of corporations from the perspectives of environmental, social and economic responsibility. Students can thus compare the functionality of different management accounting and control tools and assess the multifaceted influences these tools may have on the organization, organizational field and on people’s behaviour. Additionally, students are able to analyze management accounting and control research from the aspect of sustainability and are capable of creatively communicating key challenges of sustainability from various stakeholder perspectives. This course develops the following generic skills: 1) Sustainability, responsibility and ethics skills, 2) Communication skills and 3) creative thinking.","valueSv":""}},{"title":{"valueFi":"Sisältö","valueEn":"Content","valueSv":""},"content":{"valueFi":"The purpose of the course is to provide understanding about current theoretical and practical developments in the sustainability field, especially in relation to sustainability management accounting and control. Course covers topics such as double materiality, sustainability strategies, sustainability balanced scorecard, emission trading systems, internal price of carbon and role of corporate controlling in sustainability.","valueEn":"The purpose of the course is to provide understanding about current theoretical and practical developments in the sustainability field, especially in relation to sustainability management accounting and control. Course covers topics such as double materiality, sustainability strategies, sustainability balanced scorecard, emission trading systems, internal price of carbon and role of corporate controlling in sustainability.","valueSv":""}},{"title":{"valueFi":"Suoritustavat","valueEn":"Study Methods","valueSv":""},"content":{"valueFi":"Course assignments, group work and exam.","valueEn":"Course assignments, group work and exam.","valueSv":""}},{"title":{"valueFi":"Toteutustavat","valueEn":"Teaching Methods","valueSv":""},"content":{"valueFi":"Face-to-face teaching. Lectures.","valueEn":"Face-to-face teaching. Lectures.","valueSv":""}},{"title":{"valueFi":"Oppimateriaalit","valueEn":"Learning material","valueSv":""},"content":{"valueFi":"<p>A collection of articles, material provided during lectures.</p>","valueEn":"<p>A collection of articles, material provided during lectures.</p>","valueSv":""}},{"title":{"valueFi":"Lisätiedot","valueEn":"Further information","valueSv":""},"content":{"valueFi":"Target group; Major students of Accounting.","valueEn":"Target group; Major students of Accounting.","valueSv":""}},{"title":{"valueFi":"Kurssikirjallisuus","valueEn":"Literature","valueSv":""},"content":{"valueFi":"1. Laine Matias & Tregidga Helen, Sustainability Accounting and Accountability, 4th edition, 2026, Routledge Taylor & Francis Group. Selected chapters. 9781032875408","valueEn":"1. Laine Matias & Tregidga Helen, Sustainability Accounting and Accountability, 4th edition, 2026, Routledge Taylor & Francis Group. Selected chapters. 9781032875408","valueSv":"1. Laine Matias & Tregidga Helen, Sustainability Accounting and Accountability, 4th edition, 2026, Routledge Taylor & Francis Group. Selected chapters. 9781032875408"}},{"title":{"valueFi":"Esitietovaatimukset","valueEn":"Qualifications","valueSv":""},"content":{"valueFi":"1) Fundamentals of Accounting and 2) A Basic course of management control; OR  Hopper, T.; Scapens, R. W.; Northcott, D.: Issues in Management Accounting, Prentice Hall, 3rd edition (2007). Chapters: 6-7, 9-10.","valueEn":"1) Fundamentals of Accounting and 2) A Basic course of management control; OR  Hopper, T.; Scapens, R. W.; Northcott, D.: Issues in Management Accounting, Prentice Hall, 3rd edition (2007). Chapters: 6-7, 9-10.","valueSv":""}},{"title":{"valueFi":"Arviointiasteikko","valueEn":"Assessment scale","valueSv":""},"content":{"valueFi":"1-5/HYL","valueEn":"1-5/FAIL","valueSv":"1-5/FAIL"}},{"title":{"valueFi":"Arviointikriteerit","valueEn":"Assessment criteria","valueSv":""},"content":{"valueFi":"The course utilizes a numerical grading scale 1-5. In the numerical scale zero stands for a fail.","valueEn":"The course utilizes a numerical grading scale 1-5. In the numerical scale zero stands for a fail.","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 2","valueEn":"Evaluation criteria 2","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 3","valueEn":"Evaluation criteria 3","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 4","valueEn":"Evaluation criteria 4","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Pääasiallinen opetuskieli","valueEn":"Primary Teaching Language","valueSv":""},"content":{"valueFi":"englanti","valueEn":"English","valueSv":"engelska"}},{"title":{"valueFi":"Taso","valueEn":"Level","valueSv":""},"content":{"valueFi":"Syventävät opinnot","valueEn":"Advanced Studies","valueSv":"Syventävät opinnot"}},{"title":{"valueFi":"Oppiaine","valueEn":"Subject","valueSv":""},"content":{"valueFi":"Laskentatoimi","valueEn":"Accounting","valueSv":""}},{"title":{"valueFi":"Vastuuhenkilöt","valueEn":"Person in charge","valueSv":""},"content":{"valueFi":"Kristiina Henttu-Aho","valueEn":"Kristiina Henttu-Aho","valueSv":"Kristiina Henttu-Aho"}},{"title":{"valueFi":"Luokittelu","valueEn":"Classification","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Linkit","valueEn":"Links","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}}]}