Lehrende: Prof. Dr. Frank Maik Schiemann
Veranstaltungsart: Seminar
Anzeige im Stundenplan: Sust. Man. Account.
Semesterwochenstunden: 2
Credits: 6,0
Unterrichtssprache: Englisch
Min. | Max. Teilnehmerzahl: 10 | 30
Kommentare/ Inhalte: For the seminar, we collaborate with the Hamburger Hochbahn. The seminar focusses on issues of sustainable management accounting. The first part of the seminar provides inputs about sustainable performance indicators, implementation of sustainability related information into management accounting systems (e.g., Sustainability Balanced Scorecard, Environmental cost accounting) In the second part, students analyze how sustainability-related issues can be integrated into the management accounting system of a public transport company.
Lernziel: Students know how sustainability-related issues can be integrated into management accounting systems. Students are able to develop key performance indicators suitable to capture environmental or social impacts of companies. Students can critically assess methods of sustainability management accounting and sustainability-related key performance indicators.
Vorgehen: The first part will be offered via online lectures. In the second part students work with their team on a selected topic. Thereby, questions can be discussed with both, an academic supervisor and a practitioner. The results will be presented to a group of practitioners, students, and academic staff.
